Deprival value: análise da utilidade da informação
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/141334 |
Resumo: | This article contributes to the perception that the users’ learning process plays a key role in order to apply an accounting concept and this involves a presentation that fits its informative potential, free of previous accounting fixations. Deprival value is a useful measure for managerial and corporate purposes, it may be applied to the current Conceptual Framework of the International Accounting Standards Board (IASB). This study analyzes its utility, taking into account cognitive aspects. Also known as value to the business, deprival value is a measurement system that followed a path where it was misunderstood, confused with another one, it faced resistance to be implemented and fell into disuse; everything that a standardized measurement method tries to avoid. In contrast, deprival value has found support in the academy and in specific applications, such as those related to the public service regulation. The accounting area has been impacted by sophistication of the measurement methods that increasingly require the ability to analyze accounting facts on an economic basis, at the risk of loss of their information content. This development becomes possible only when the potential of a measurement system is known and it is feasible to be achieved. This study consists in a theoretical essay based on literature review to discuss its origin, presentation, and application. Considering the concept’s cognitive difficulties, deprival value was analyzed, as well as its corresponding heteronym, value to the business, in order to explain some of these changes. The concept’s utility was also explored through cross-analysis with impairment and the scheme developed was applied to actual economic situations faced by a company listed on stock exchange. |
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Deprival value: análise da utilidade da informaçãoDeprival value: information utility analysisdeprival valueimpairmentutilidade da informaçãocogniçãomensuraçãodeprival valueimpairmentinformation utilitycognitionmeasurement This article contributes to the perception that the users’ learning process plays a key role in order to apply an accounting concept and this involves a presentation that fits its informative potential, free of previous accounting fixations. Deprival value is a useful measure for managerial and corporate purposes, it may be applied to the current Conceptual Framework of the International Accounting Standards Board (IASB). This study analyzes its utility, taking into account cognitive aspects. Also known as value to the business, deprival value is a measurement system that followed a path where it was misunderstood, confused with another one, it faced resistance to be implemented and fell into disuse; everything that a standardized measurement method tries to avoid. In contrast, deprival value has found support in the academy and in specific applications, such as those related to the public service regulation. The accounting area has been impacted by sophistication of the measurement methods that increasingly require the ability to analyze accounting facts on an economic basis, at the risk of loss of their information content. This development becomes possible only when the potential of a measurement system is known and it is feasible to be achieved. This study consists in a theoretical essay based on literature review to discuss its origin, presentation, and application. Considering the concept’s cognitive difficulties, deprival value was analyzed, as well as its corresponding heteronym, value to the business, in order to explain some of these changes. The concept’s utility was also explored through cross-analysis with impairment and the scheme developed was applied to actual economic situations faced by a company listed on stock exchange. Este artigo contribui com a percepção de que o processo de aprendizagem dos usuários é parte fundamental da aplicação de um conceito contábil e envolve uma apresentação adequada a seu potencial informativo, livre de fixações contábeis anteriores. O deprival value apresenta-se como medida útil para fins gerenciais e societários, podendo ter aplicação na atual Estrutura Conceitual do International Accounting Standards Board (IASB). Este estudo analisa sua utilidade, levando-se em conta aspectos cognitivos. Também conhecido como value to the business, o deprival value é um sistema de mensuração que trilhou um caminho em que foi mal compreendido, confundido com outro, encontrou resistência na implementação e caiu no desuso; tudo o que um método de mensuração normatizado procura evitar. Em contrapartida, o deprival value tem encontrado amparo na academia e em aplicações específicas, como as relacionadas à regulação de serviços públicos. A área contábil tem sido impactada pela sofisticação dos métodos de mensuração que exigem, cada vez mais, capacidade de análise econômica dos fatos contábeis, sob pena de prejuízo no seu conteúdo informativo. Esse desenvolvimento só se faz possível quando se conhece o potencial de um sistema de mensuração e tem-se como atingi-lo. Este estudo consiste em um ensaio teórico baseado em revisão da literatura para discutir sua origem, apresentação e aplicação. Tendo em vista as dificuldades cognitivas do conceito, realizou-se a análise do deprival value e de seu correspondente heterônimo, o value to the business, com objetivo de explicar algumas dessas motivações. A utilidade do conceito também foi explorada por meio de análise cruzada com o impairment e o esquema desenvolvido aplicado a situações econômicas reais enfrentadas por uma companhia aberta.Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2018-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/xmlhttps://www.revistas.usp.br/rcf/article/view/14133410.1590/1808-057x201805200Revista Contabilidade & Finanças; v. 29 n. 76 (2018); 16-25Revista Contabilidade & Finanças; Vol. 29 No. 76 (2018); 16-25Revista Contabilidade & Finanças; Vol. 29 Núm. 76 (2018); 16-251808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPengporhttps://www.revistas.usp.br/rcf/article/view/141334/136367https://www.revistas.usp.br/rcf/article/view/141334/136368https://www.revistas.usp.br/rcf/article/view/141334/148226Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessPereira, Marco AntonioPinto, Alexandre EvaristoBarbosa Neto, João EstevãoMartins, Eliseu2018-04-23T19:28:11Zoai:revistas.usp.br:article/141334Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2018-04-23T19:28:11Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Deprival value: análise da utilidade da informação Deprival value: information utility analysis |
title |
Deprival value: análise da utilidade da informação |
spellingShingle |
Deprival value: análise da utilidade da informação Pereira, Marco Antonio deprival value impairment utilidade da informação cognição mensuração deprival value impairment information utility cognition measurement |
title_short |
Deprival value: análise da utilidade da informação |
title_full |
Deprival value: análise da utilidade da informação |
title_fullStr |
Deprival value: análise da utilidade da informação |
title_full_unstemmed |
Deprival value: análise da utilidade da informação |
title_sort |
Deprival value: análise da utilidade da informação |
author |
Pereira, Marco Antonio |
author_facet |
Pereira, Marco Antonio Pinto, Alexandre Evaristo Barbosa Neto, João Estevão Martins, Eliseu |
author_role |
author |
author2 |
Pinto, Alexandre Evaristo Barbosa Neto, João Estevão Martins, Eliseu |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Pereira, Marco Antonio Pinto, Alexandre Evaristo Barbosa Neto, João Estevão Martins, Eliseu |
dc.subject.por.fl_str_mv |
deprival value impairment utilidade da informação cognição mensuração deprival value impairment information utility cognition measurement |
topic |
deprival value impairment utilidade da informação cognição mensuração deprival value impairment information utility cognition measurement |
description |
This article contributes to the perception that the users’ learning process plays a key role in order to apply an accounting concept and this involves a presentation that fits its informative potential, free of previous accounting fixations. Deprival value is a useful measure for managerial and corporate purposes, it may be applied to the current Conceptual Framework of the International Accounting Standards Board (IASB). This study analyzes its utility, taking into account cognitive aspects. Also known as value to the business, deprival value is a measurement system that followed a path where it was misunderstood, confused with another one, it faced resistance to be implemented and fell into disuse; everything that a standardized measurement method tries to avoid. In contrast, deprival value has found support in the academy and in specific applications, such as those related to the public service regulation. The accounting area has been impacted by sophistication of the measurement methods that increasingly require the ability to analyze accounting facts on an economic basis, at the risk of loss of their information content. This development becomes possible only when the potential of a measurement system is known and it is feasible to be achieved. This study consists in a theoretical essay based on literature review to discuss its origin, presentation, and application. Considering the concept’s cognitive difficulties, deprival value was analyzed, as well as its corresponding heteronym, value to the business, in order to explain some of these changes. The concept’s utility was also explored through cross-analysis with impairment and the scheme developed was applied to actual economic situations faced by a company listed on stock exchange. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-04-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/141334 10.1590/1808-057x201805200 |
url |
https://www.revistas.usp.br/rcf/article/view/141334 |
identifier_str_mv |
10.1590/1808-057x201805200 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/141334/136367 https://www.revistas.usp.br/rcf/article/view/141334/136368 https://www.revistas.usp.br/rcf/article/view/141334/148226 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/xml |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 29 n. 76 (2018); 16-25 Revista Contabilidade & Finanças; Vol. 29 No. 76 (2018); 16-25 Revista Contabilidade & Finanças; Vol. 29 Núm. 76 (2018); 16-25 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
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Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
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1787713778369953792 |