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Redução Ao Valor Recuperável De Ativos E Sua Adoção Nas Empresas Do Setor De Utilidade Pública Listadas Na Bm&fbovespa À Luz Do Cpc 01
| Content Provider | Semantic Scholar |
|---|---|
| Author | Bezerra, Carolina Siebra Vasconcelos, Alessandra Carvalho De Luca, Márcia Martins Mendes De |
| Copyright Year | 2014 |
| Abstract | Technical Pronouncement CPC 01 – Reduction to Recoverable Assets–, of 2007, modified by CPC 01(R1), of 2010, approved by Decision CVM no 639/2010 – in order to align Brazilian standards to the international standard IAS 36 – establishes procedures to be implemented by companies to make sure their assets are registered by values which are never higher than their respective recovery values. The present study aims at analyzing the characteristics of the disclosure of information and the economic effects of recognizing the reduction of recoverable asset values in accounting statements of 2008 and 2009 by companies in the public service sector listed at BMF and (ii) the level of observance of release items in CPC 01 by companies was relatively low, even in those ones in which loss was significant. Regarding economic effects, a negative variation in profitability was observed, which points at the importance of an impairment test for an adequate financial-economical evaluation of companies. |
| File Format | PDF HTM / HTML |
| DOI | 10.5380/rcc.v6i1.27209 |
| Volume Number | 6 |
| Alternate Webpage(s) | https://revistas.ufpr.br/rcc/article/download/27209/22662 |
| Alternate Webpage(s) | https://doi.org/10.5380/rcc.v6i1.27209 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
