Discussão do CPC 27: sobre a depreciação nas edificações e valor residual

• Ano de defesa: 2021
• Autor(a) principal: Alvarenga, Leandro Nunes de
• Orientador(a): Robles Junior, Antonio
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
• País: Brasil
• Palavras-chave em Português: Valor residual; Depreciação; Edificações
• Palavras-chave em Inglês: Residual value; Depreciation; Buildings
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/24334

The following study was a discussion of Technical Pronouncement CPC 27, about depreciation in buildings and residual value. In this context, the present discussion was attended by highlevel professionals with extensive experience, including three PhD professors in accounting, three master professors in accounting and three judicial accounting experts and experts in Technical Pronouncement. The objective was to discuss the depreciation in buildings and residual value, applying the procedures determined by CPC 27, which deals with this matter. To meet the research objectives, a discussion of the theme was carried out via (focus group) focus group and the NVivo® tool was used to analyze the result of the discussion for the execution of the content analysis methodology as a way to minimize possible inferences on the theme. . The results obtained in this discussion showed that the changes that occurred after the introduction of Law 11.638 / 07 came to match Brazil with international accounting standards, which brought greater transparency with CPC 27, in the matter of depreciating buildings and their value residual, it is concluded that the CPC 27 standard did not present relevant changes, however, the fact of having a more detailed norm and / or directive results in impacts on the companies' accounting