Reconhecimento e evidenciação do teste de impairment em companhias do setor da construção civil

Abstract

A significant evolution of accounting practices to the process of convergence to international standards occurred as a result of the creation of laws 11,638 / 07 and 11,941 / 09, which, in agreement with the Accounting Pronouncements Committee, issued technical pronouncement CPC 01 ( R1), which makes it mandatory for publicly-held companies to carry out, whenever there is evidence, the procedure called impairment test, whose purpose is to reduce the recoverable amount to assets that have lost their ability to generate full or partial benefits to the company . The objective of this research was to analyze how the procedures for performing the impairment test in the civil construction companies listed in B3 S.A. - Brazil, Bolsa, Balcão, were analyzed and recognized. In order to achieve the general and specific objectives, the Standardized Financial Statements (DFPs), Explanatory Notes and Management's Opinions were analyzed. The research was exploratory and descriptive, and the results were presented qualitatively and quantitatively. Initially, it was verified which companies explained or at least mentioned that they had performed the impairment test, and which companies recognized the loss or not. After that, chosing the companies that registered the loss, it was verified through the requirements table made from CPC 01 (R1), the compliance in the disclosure. The result of the survey indicated that, although few companies had recorded impairment losses, they complied with a good degree the requirements of the rule, highlighting the Gafisa and João Fortes companies, which presented allocated in their assets goodwill for expectation of future profitability (goodwill), providing its users with detailed information with the reasons and factors that caused the impairment loss.