Alteração na contabilização de plantas portadoras (IAS 41 Agriculture) e seu impacto no valor das empresas por meio do Modelo de Ohlson

• Autor(a) principal: Inafuku, Beatriz Midori
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26397
• topic: IAS 41; modelo de Ohlson; ativo biológico; planta portadora; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

In July 2014 was published the amendment of IAS 41 – Agriculture, in which the accounting treatment for the measurement of biological assets, and more specifically of the bearer plants was changed. Such measurement used to be made at fair value and for periods beginning on January 1, 2016 onwards, it was recognized in accordance with IAS 16, that means, at cost less depreciation, leading to a change in policy of companies. Considering this fact, the object of the present study is to verify if the stock price of the companies was impacted by the change in the measurement of the bearer plants, from fair value to cost, using the Ohlson Model. The data base was composed by financial statements, from 2012 to 2017, of Latin America companies that have adopted the standards issued by International Financial Reporting Standards (IFRS). This research studied 9 sugar cane producer companies from Brazil, Chile and Peru. The analysis was done through panel-data. At the end of the investigation, it was concluded that fair value impacted on the share price of companies considering the amendment of IAS 41.