Business Combinations - aspectos contábeis e tributários: um estudo comparativo entre as normas e prática aplicaveis nos Estados Unidos e no Brasil

• Ano de defesa: 2005
• Autor(a) principal: Santos, Edigar Bernardo dos
• 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: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Empresas - Fusão e incorporação - Contabilidade; normas contábeis; US GAAP; GAAP brasileiro
• Palavras-chave em Inglês: business combinations; US gaap; USA
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1737

Boosted by the acceleration in the economic globalization, the increase of the business competition, the work to synergy, the scale gains and the exponential growth in development of the technology of information, companies increased their international transactions such as mergers, acquisitions, joint ventures, issuance of debt securities, access to the public market of stocks abroad, etc. These transactions require exchange of accounting information in an international language. As the United States is considered one of the most important financial market in the world, the main objective of this narrative is the comparative analysis of the accounting standards and taxes applicable to the operations of business combinations in the United States and Brazil. Primary, it was presented some statistics about business combinations, followed by a conceptual and literature review. In the chapters called accounting procedures for the operations of business combinations in the United States and Brazil, the main accounting standard issued in each country is analyzed, with special focus on the definitions, accounting records, criteria of evaluation, consolidation needs and disclosure requirements. In the comparative chapter the main similarities and differences between the standards of the two countries are presented, followed by commentaries with opinions and recommendations. In the following chapters, called taxes aspects related to the operations of business combinations in Brazil and the United States, the main legal definitions related to the taxation of the capital gain and the possibilities of taxes deduction of the amortization of goodwill are evaluated. In the comparative chapter of the taxes aspects is presented where the criteria of the two countries are compared. The methodology was based in an exploratory research and in the comparative method. Finally, it was concluded there are not relevant differences between the accounting standards of the business combinations in the two countries, except for the amortization of goodwill and accounting record of negative goodwill. In relation to the taxes aspects, the tax deduction of goodwill is permitted in the two countries, however in different periods and the capital gain in the sale of the permanent investments is subject to taxation in both, but the Brazilian rules allow the tax planning.