Adoção do valor justo como custo atribuído do ativo imobilizado

• Ano de defesa: 2013
• Autor(a) principal: Santos, Francisco de Assis Moura dos
• Orientador(a): Irigaray, Hélio Arthur
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Deemed cost; Convergence of accounting standards; Property plant equipment; Custo atribuído; Convergências das normas contábeis; IFRS; Ativo imobilizado
• Link de acesso: http://hdl.handle.net/10438/10902

For the Brazilian accounting, it can be said that the year 20 10 was a real tuming point. Wi th the advent of the imple menta tion of intema tional accounting standard s, IFRS, accounting Brazi lia n, we noted that this adoption has raised the leveI of quality and compa rab ili ty of financ ia I statements of domestic compa nies. Th e change in accounting rules-based to principles-based accounting increased the degree of ju dgment required by the heads of the financiaI statemen ts. Wi th this new reality is natural that prof essionals responsibie fo r maintaining and publishing the financiai statements are still in a ie aming curve of this new culture . In this scenari o, the ob je ctive of this work is to investigate and analyze the process of convergence with Intemational Accounting Standard s, more specifically the adoption of deemed cost (CPC 27) fo r Property, Piant and Equipment.