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Previous issue date: 2015-08-19 / This study aimed to identify if companies listed on the BM & FBOVESPA were practicing the requirements of CPC 01 (R1) to the disclosure of the item of loss recoverable value of assets (impairment). The procedures adopted for this study were to identify the standard CPC 01 (R1) that items that necessarily should been mentioned in the financial statements and explanatory notes of the companies listed on the BM&FBOVESPA in the first trimesters of 2015. Find out, by means of reading financial statements and explanatory notes of the companies, if these companies have identified the need for recognition of the loss of the recoverable value of assets (impairment test). It having been identified check if companies were taking into account the principles of the standard test-related decrease in recoverable value of assets (impairment test) as well as the disclosures and evidence in the explanatory notes for this recognition. The results showed that companies do not carry out the demands of the CPC 01 (R1) decrease in recoverable value of assets (impairment) in its totality / Este estudo teve como objetivo, identificar se as empresas listadas na BM&FBOVESPA estavam praticando as exig??ncias do CPC 01 (R1) para o item de divulga????o da perda do valor recuper??vel de ativo (impairment). Os procedimentos adotados para este estudo foram: identificar na norma CPC 01 (R1) quais os itens que obrigatoriamente deveriam estar mencionados nas Demonstra????es Financeiras e Notas Explicativas das empresas listadas na BM&FBOVESPA no 1?? quadrimestre de 2015. Averiguar, por meio de leitura das Demonstra????es Financeira e Notas Explicativas, se as empresas, identificaram a necessidade do reconhecimento da perda do valor recuper??vel de ativo (impairment). Caso isto seja identificado, examinar se as empresas estavam atendendo aos princ??pios da norma referente ao teste de redu????o ao valor recuper??vel de ativo (impairment test) bem como, as divulga????es e evidencia????es nas Notas Explicativas referentes a estes reconhecimentos. Os resultados demonstraram que as companhias n??o realizaram as exig??ncias do CPC 01 (R1) Redu????o ao Valor Recuper??vel de Ativos (impairment) na sua totalidade
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/556 |
| Date | 19 August 2015 |
| Creators | Oliveira, Vanderlei Roberto de |
| Contributors | Peters, Marcos Reinaldo Severino, Santos, Fernando de Almeida, Pereira, Anisio Candido |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| 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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