O impacto das escolhas contábeis na comparabilidade dos ativos imobilizados de companhias abertas no Brasil
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Data
2015-09
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Resumo
This paper aims to verify whether the accounting choices within Brazilian CPC 27 Technical Pronouncement (which is equivalent to IAS 16 of IASB) allows comparability of accounting statements of traded companies in Brazil. The analyzed period was from 2010 to 2012 and we observed the accounting choices concerning to valuation (Initial and Posterior), impairment and depreciation of property, plant and equipment. We used Herfindhal Index (H index) to measure comparability of these data. The results showed that, although there are accounting choices, the CPC 27 (2009) allows comparability of the property, plant and equipment of Brazilian Companies. The H index was high for all three periods, which results in a high comparability between the accounting practices in fixed assets in the entities and periods analyzed.
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Escolhas contábeis, Accounting choices, Comparabilidade, Ativo imobilizado, Índice H, Comparability, H index, Property, Plant and equipment
Citação
SOUZA, Flaida Êmine Alves de; SILVA, Márcia Helena da; RECH, Ilirio José. O impacto das escolhas contábeis na comparabilidade dos ativos imobilizados de companhias abertas no Brasil. Revista Capital Científico, Salvador, v. 13, n. 3, p. 1-1, jul./set. 2015.