Acceso usuarios
Thiago Alberto dos Reis Prado, Sirlei Lemes
The purpose of this research was to identify the change’s impact in accounting practices, resulting from the adoption of IFRS on the balance-sheet and income present in the Financial Statements of the Brazilian companies listed on the BM&FBOVESPA. Through a descriptive study, using the statistical method as a method of procedures and indirect technical documentation, called desk research, that uses secondary data sources, we analyzed the financial statements of 76 nonfinacial companies listed on BM&FBOVESPA. To measure the impacts of the transition, we calculated for these companies the inverse of the Gray´s Index of Comparability and identified the items of balance sheet and income statement that showed the largest differences and norms that cause these differences. Results showed significant differences in the groups assets (excluding current liabilities), net income and Debt Composition. The accounts were the most impacted Fixed Assets, Intangible Assets, Cost of Goods Sold and Revenues. The main rules causing these differences, we highlight the CPC 26 (Minority Interest), CPC 27 (Fixed Assets) and CPC 20 (Borrowing Costs). Furthermore, the results of the clusters analyses confirm the selected literature that the standards reached each sector differently.
