Impacto e divulgação da redução ao valor recuperável de ativos em instituições financeiras
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Data
2012-05-31
Título da Revista
ISSN da Revista
Título de Volume
Editor
Osni Hoss
Resumo
The accounting convergence brings a lot of changes in procedures established
by Law 6.404 of 1976 that has endured for many years in the Brazilian Accounting
System. The accounting convergence began in 2007 through Law 11.638. It is a
recent process that brings significant changes, including the impairment of assets, a
procedure considered relevant, since it evaluates the assets thoroughly, considering
internal and external factors to the entities, and keeps the assets with likely recovery
values. It is still unclear the impacts that the impairment could cause to the
stakeholders. The banks that have numerous assets may suffer significant losses,
which may result in a reduction of assets and profits, interfering in the decisions of
the accounting information’s users. Thus, the objective of this research was to verify
the impact of the rule relating to the recoverable value of assets, both in financial
terms and in the disclosure of Financial Institutions. The material used for analysis
was the annual Financial Statements of fifteen banks for the period of 2008 to 2010.
The data was evaluated in two ways: by applying a checklist of disclosure
requirements of impairment and by calculating the weighted percentage for the
accounting impact of the impairment loss, comparing each group of assets with their
respective loss of recoverable value. We conclude that there is no disclosure of
information relating to the impairment, and therefore there is need for improvement in
this regard to meet both the regulatory requirements and those of the users. It was
also found that most of the losses recognized by the entities analyzed concerning the
recoverable value of assets are immaterial if compared to their assets. Therefore, we
conclude that the assets were accounted for the actual recoverable value even
before impairment became obligatory. Furthermore, no significant internal or external
factors that could generate high losses were found in most of the sample evaluated
for the period of 2008 to 2010.
Descrição
v. 6, n. 6, jan./dez. 2012.
Palavras-chave
Impairment, Instituições financeiras, CPC 01, Impairment, Convergência, Financial institutions, Convergence
Citação
CAMILO, Anelise Cunha; PEREIRA, Ednei Morais. Impacto e divulgação da redução ao valor recuperável de ativos em instituições financeiras. CAP Accounting and Management, v. 6, n. 6, p. 28-47, jan./dez. 2012.