Acceso usuarios
Emanoel Marcos Lima, Robert Armando Espejo, Anizia Valdes, Daniela Monfilier de Farias
Because of the many changes introduced by Law 11.638 / 07 and 11.941 / 09 , which aim to convergence BRGAAP to international standards, the Accounting Pronouncements Comitee issued accounting pronouncement 01 which defines the mandatory completion of the impairment testing of assets and guides companies in their application and disclosure. The objective of this research is to verify that if Brazilian public companies are recognizing impairment loss of assets and showing it as the disclosure standards of CPC -01. Through documentary research of Financial Statements and the Explanatory Notes for the year 2013 of the 50 largest Brazilian companies listed on BM & FBovespa were analyzed. It was found that the most evidenced items by the companies refer to the description of management's approach to determining the values assigned to each key assumption and the description of this premise, and, the least items include the value of the devaluations of revalued assets recognized directly in equity and the value of recognized loss. It is concluded that information on impairment still need further transparency by companies , providing evidence for market analysts about the assets fair value
