DISCLOSURE SOBRE IMPAIRMENT: UMA ANÁLISE COMPARATIVA DAS COMPANHIAS ABERTAS BRASILEIRAS EM 2008

UERJ Mestrado em Ciencias Contabeis. Revista de Contabilidade (Print)

Ono¹ 

关键词: Disclosure;    Impairment Test;    Footnotes;    CPC 01;    CVM 527/07.;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Universidade do Estado do Rio de Janeiro * Faculdade de Administracao e Financas

【 摘 要 】

The first application of impairment of assets by Brazilian companies show an important step to convergence process of Brazilian accounting practices to international accounting standards. Accordingly this, the objective of this study is to examine empirically the disclosure of information on the impairment in the structure of the Financial Statements and Notes of a sample of 132 listed companies that have shares traded on BM&FBovespa. To assist the analysis, tables were prepared that formed the basis for organizing and presenting the information provided by the companies. The results show that it is necessary to implement improvements in the level of disclosure of financial statements in order to fully meet the disclosure requirements placed in the CPC 01, as well as seeking further adherence of companies.Keywords: Disclosure; Impairment Test; Footnotes; CPC 01; CVM 527/07.

【 授权许可】

CC BY