Impacto do valor justo no resultado: um estudo com empresas do segmento de ativos biológicos
Data
2014-07-02
Autores
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Editor
Universidade Federal de Goiás
Resumo
New opportunities and also new challenges always follows the evolution and globalization of
business; and, thus, Accounting has also been under significant changes, driven by the
guidelines of the International Accounting Standards Board, IASB, and in Brazil by the
Brazilian Accounting Pronouncements Committee - CPC. These changes also affected the
agricultural sector, covered by IAS 41 - Agriculture and its national correspondent, CPC 29 -
Biological Assets and Agricultural Product. Therefore, this research aims to analyze the impact
of the change in fair value of biological assets on the net result of a sample of companies in the
agricultural sector. We also use the non-parametric statistical test of Wilcoxon Signed-rank Test,
to verify the hypotheses postulated according with this goal. The data collection sources are the
financial statements disclosed by the sample companies sites on BM & FBovespa, Economic
Value and site Cenibra SA, the pulp and paper segment, intentionally chosen to complete the
sample. This is an exploratory-descriptive study with a quantitative approach, using
bibliographic and documentary sources. Also makes use of descriptive statistics to explore the
aspects related to fair value measurement. The results show that there is statistical evidence to
argue that the change in fair value of biological assets, recognized in earnings, significantly
impacts segments of pulp and paper and wood products; significantly the agriculture and meat
products and in a non significant form the sugar and alcohol segments. By descriptive statistics,
it shows a sector with a strong predominance of estimates and projections, due to the fact there
is not always an active market for biological assets in development.
Descrição
Palavras-chave
Ativo biológico, Valor justo, Resultado, Biological assets, Fair value, Earnings
Citação
SILVA, F. N. da. Impacto do valor justo no resultado: um estudo com empresas do segmento de ativos biológicos. 2014. 60 f. Trabalho de Conclusão de Curso (Graduação) - Faculdade de Administração, Ciências Contábeis e Economia, Universidade Federal de Goiás, Goiânia, 2014.