Mapeamento do processo de implementação do ajuste a valor presente na Telhanorte

• Autor(a) principal: Nishimura, Patricia Satomi
• Data de Publicação: 2016
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26347
• topic: ajuste a valor presente; CPC 12; CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA

In Brazil, according to CPC 12- Present value adjustment (2008), the use of information based on the present value allows correction judgments about already registered past events and it improves the way of present events recognition. This means that, at the initial time of operation, the adjustment to present value should be estimated, considering cash flows of the corresponding operation (value, date and all terms and contract conditions). In this context, the present study sought to map the process of implementing CPC 12 at Telhanorte, by examining the difficulties and benefits of this procedure. The effects of CPC 12 in the Balance Sheet (BS) and Statement Net Income (SNI) were simulated. The expectations of users and accounting information makers were tried to be described in relation to this implementation and possible changes in the behavior of the company vendors were found, arising from this new accounting procedure, since the change in the sales revenue measurement could affect the salespeople’s behavior at the selling time. This work is an interventional study, since the researcher involved in the company's daily and focuses on the application of theory in the organizational environment. To collect the information needed to process mapping questionnaires and interviews were used, and the processing of data was used content analysis. It was concluded that the application of CPC 12 in Telhanorte has impacts on the financial statements, and the company must analyze the favorable and unfavorable factors in this CPC implementation process to decide whether or not to apply this accounting pronouncement, since the impacts they found showed changes in management, tax and accounting aspects.