Evidenciação e divulgação das práticas contábeis aplicadas aos ativos imobilizados e intangíveis, por entidades localizadas em Goiás, sob a ótica das IFRS
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Data
2014-03
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Resumo
Due to the enactment of Laws 11.638/07 and 11.941/09 several changes have occurred in the accounting scenario after the changes introduced in the Brazilian corporate legislation, culminating in the convergence of Brazilian standards to international standards (IFRS). This study is aimed to determine the degree of compliance with new accounting rules for fixed assets and intangible assets, including finance lease (leasing) and the impairment test, concerning aspects of disclosure. Through a descriptive and documentary analysis, we analyzed the financial statements of 35 companies that reported their financial statements in 2010, for the period January-November 2011 in newspapers of general circulation in Goiânia-GO. The survey showed that 18 of the 35 companies analyzed (51.42%) published their statements inaccurately. The analysis in fixed assets showed that few companies responded to the questions presented and privately held companies stood out in compliance. As for the intangible asset and the impairment test the attendance rates were lower than those of fixed assets. Moreover, the result is most surprising, it reveals that 18 of the companies excluded from the analysis 7 (38.89%) have their statements audited.
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Convergência contábil, Accounting convergence, Divulgação, Imobilizado, Intangível, Disclosure, Assets, Intangible
Citação
MACHADO, Lúcio de Souza; FLORESTA, Murilo Santos; MACHADO, Michele Rílany Rodrigues. Evidenciação e divulgação das práticas contábeis aplicadas aos ativos imobilizados e intangíveis, por entidades localizadas em Goiás, sob a ótica das IFRS. Revista de Contabilidade da UFBA, Salvador, v. 7, n. 13, p. 23-37, 2014.