Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRS

• Ano de defesa: 2016
• Autor(a) principal: Nunes, Paulo Vitor Moreira
• Orientador(a): Iudícibus, Sérgio de
• 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: Instituições Financeiras; Provisão para Crédito de Liquidação Duvidosa - PCLD
• Palavras-chave em Inglês: Financial Institutions; Impairment; International Financial Reporting Standards - IFRS
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/19576

The regulation of accountancy of financial institutions in Brazil is under the responsibility of the National Monetary Council - CMN and the Central Bank of Brazil, which created the Accounting National Financial System Institutions - COSIF with accounting guidelines, including those related to the allowance for loan losses - PCLD which has the accounting function to record future losses related to present operations as the receipt of rights is not clear, since the company is subject to credit risk. With the development of international accounting in 2006 starts the process of convergence of accounting to international standards of the International Accounting Standards Board (IASB) and International Federation of Accountants (IFAC), with mandatory disclosure of financial statements according to the International Financial Reporting Standards (IFRS) from 2009 on, including considering the loss calculation criteria for impairment correspond to the provisioning criteria for claims based on incurred losses. This study aims to determine whether there is a significant difference, from a quantitative point of view, in the outcome of the Brazilian financial institutions, between the allowance for loan losses (PCLD) proposed by COSIF and international standards IFRS, in order to answer the research problem to check whether the impairment of financial assets, according to IFRS standards is proportionately less than the allowance for loan losses established by COSIF, impacting the result, based on the hypothesis that the impairment of financial assets, proportionally, generates less impact on the results of financial institutions in Brazil in demonstrations compliance IFRS standards (H1) and the Allowance generates greater impact on the results in the financial statements in accordance the rules of COSIF (H2), and also that the changes proposed by IFRS 9 reduce the difference in the impact of the results (H3). Thus, it was selected as sample the six largest financial institutions active in December 2015, which together amounted to 77.61% of total assets of the institutions, given to empirical tests in the consolidated statements of Brazilian COSIF standards and the statements in the standards international IFRS between the years 2010 and 2015, analyzing the proportional amounts of allowance for loan losses provision and impairment of financial assets in relation to their total revenue by applying descriptive statistics - standard deviation, variance, mean, median, maximum and minimum. Concluding that the recognition of the impairment of financial assets in relation to allowance is proportionally lower in the statements prepared in accordance with IFRS than in the statements with recognition from the COSIF standards and there was the tendency of IFRS 9, approach to standards regulations established by COSIF in Brazil with the applicability from 2018, confirming the hypothesis of the research