Disclosure da recuperabilidade do valor do ativo imobilizado: Análise no setor siderúrgico brasileiro

Content Provider	Semantic Scholar
Author	Reis, Anderson De Oliveira Anjos, Daniela Araújo Dos Sediyama, Gislaine Aparecida Santana Lélis, Débora Lage Martins
Copyright Year	2013
Abstract	The appropriateness of fixed assets to their real capacity of economic return has made the Impairment test became necessary. By providing a faithful representation and transparency, the application of the test becomes even more relevant to companies in the steel sector, as they have a high level of investment in fixed assets. The aim of this study was to analyse if the companies in the Brazilian steel sector have adequate disclosure as information relating to the recoverable value of its fixed assets in his financial reporting. The research is characterized as descriptive with qualitative analysis of the data and information collected in the financial statements of companies in this sector, listed on the BM&FBovespa, in 2008 to 2010. The data reveal inadequacy of information evidenced forward the requirements of CPC 01. We conclude that the financial statements present a more descriptive than explanatory, presenting itself more like a replica of the CPC 01 than a clear representation of the reality of companies. This could compromise the faithful representation and transparency of information evidenced by the companies. Keywords: Disclosure. Impairment Test. Fixed Assets.
Starting Page	37
Ending Page	52
Page Count	16
File Format	PDF HTM / HTML
Volume Number	5
Alternate Webpage(s)	https://periodicos.ufrn.br/ambiente/article/download/4147/3385/
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article