Um estudo sobre o nível de evidenciação nas demonstrações financeiras em casos de combinações de negócios no Brasil nos anos de 2010 e 2011

Resumo

This qualitative study seeks through an exploratory and descriptive analyze whether the disclosures in the notes of the Business Combination, transactions involving acquisition and sale of businesses, are in compliance with the requirements of disclosure of CPC 15 (R1) - Combination Business, inspired by the international accounting standards, notably IFRS 3 (R) - Business Combinations. We used information about transactions that occurred in the years of 2010 and 2011, involving publicly traded Brazilian companies whose financial information are published quarterly or annually. The first factor that makes the topic Business Combination and this research relevant is that these transactions have become particularly important due to the increasing number of transactions among Brazilian companies and the increase of the value of transactions globally. The second factor is that with the advent of Law 11.638/07, as amended by Law 11.941/08, it was determined that Brazil should have their accounting standards converged to the international standards of the International Financial Reporting Standards (IFRS) by the end of 2010.

Ficha do documento

Tipo

Dissertação

Ano

2013

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/10898

Palavras-chave

Combinação de negóciosValor justoAtivos intangíveisConformidadeEvidenciaçãoAdministração de empresasEmpresas - Fusão e incorporaçãoAtivos (Contabilidade)Empresas - CompraEmpresas - VendaEmpresas - Contabilidade