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Previous issue date: 2016-03-22 / The aim of this study was to observe how companies acting in fashion market measure, evaluate and emphasize their inventory in financial statements. Moreover, how they deal with the risks of its fast obsolescence. The fastest alterations in fashion tendencies; the capacity or not to anticipate, identify and answer to changes in consumers?? tastes; the interruptions in the flow of goods, that could cause breaks in the supply chain; the growing competition; the unpredictability in consume, and planning errors upon the development of new collections could be harmful for stored products waiting for its customers ??? all of them force companies to charge prices lower than their costs. The user of financial statements needs to be warned of such risks, because they could affect the existing inventory. To reach the proposed aims, the practices adopted in the main international companies of this sector were analyzed, by means of published financial statements, and compared with those adopted by Brazilian companies listed in Bovespa Stock Exchange. In addition, through interviews, it was possible to identify the treatment given to the same theme by Brazilian companies unlisted in Bovespa Stock Exchange. It was clear that international and national listed companies correctly attend to what is established in accounting standards. On the other hand, in national unlisted companies, the adoption of these practices needs development. It was also possible to verify that financial statements of American companies provide their users with more details concerning risks involving operations with goods, when compared to information provided by European and Brazilian companies. / O objetivo deste estudo foi observar a forma pela qual as empresas atuantes no mercado da moda mensuram, avaliam e evidenciam seus estoques nas demonstra????es financeiras e de que maneira tratam os riscos de sua r??pida obsolesc??ncia. As mudan??as cada vez mais r??pidas nas tend??ncias de moda; a capacidade ou n??o de se antecipar, identificar e responder ??s altera????es nos gostos dos consumidores; as interrup????es no fluxo de mercadorias que podem causar rupturas no supply chain; o acirramento da concorr??ncia; a imprevisibilidade do consumo e, os erros de planejamento na elabora????o de novas cole????es podem ser danosos para os produtos estocados ?? espera de seus consumidores, obrigando as empresas a praticar pre??os muitas vezes inferiores ao seu pr??prio custo. O usu??rio das demonstra????es financeiras precisa ser informado a respeito desses riscos, pois estes podem impactar os estoques existentes. Para alcan??ar os objetivos propostos, foram analisadas, por meio das demonstra????es financeiras publicadas, as pr??ticas cont??beis adotadas nas principais empresas internacionais desse segmento, comparando-as ??quelas adotadas pelas empresas brasileiras, listadas na Bovespa. Complementarmente, atrav??s de entrevistas, buscou-se identificar o tratamento dado a esse mesmo tema pelas empresas brasileiras n??o listadas na Bovespa. Ficou claro que tanto as empresas internacionais, quanto as nacionais listadas, atendem corretamente ao que est?? estabelecido nas normas cont??beis, enquanto que nas empresas nacionais, de capital fechado, a ado????o dessas pr??ticas cont??beis, ainda carece de evolu????o. Pode ser observado, ainda, que as demonstra????es financeiras das empresas norte-americanas fornecem, aos seus usu??rios, mais detalhes a respeito dos riscos inerentes ??s opera????es com mercadorias, quando comparadas ??s informa????es fornecidas pelas empresas europeias e brasileiras.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/709 |
| Date | 22 March 2016 |
| Creators | FIORE, Antonio Carlos |
| Contributors | WEFFORT, Elionor Farah Jreige, GRECCO, Marta Cristina Pelucio, PELEIAS, Ivam Ricardo |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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