Impactos da adoção do CPC-47 no reconhecimento e mensuração das receitas: um estudo de caso de uma empresa da construção civil

Abstract

Accounting is an important tool for the managerial process in the company. The revenue is a very relevant element to measure the company performance in a period. When and how to recognize the revenue of company are a process that requires analysis, because the misinterpretation can bring a wrong result that does not describe the reality. Currently, Accounting has as parameters of revenue recognition the pronouncements CPC 17 and CPC 30. However, both pronouncements will be replaced by CPC-47 in 01/01/2018.This current study aims to describe the used methods in the recognition and measurement of revenues and presents the new technical pronouncement called CPC-47. Besides that, the research adopted a strategy of descriptive analysis through a qualitative approach. In addition, the scientific method used was the case study performed in a construction company in Paraíba. Two contracts were analyzed based on the recognition of CPC-17 revenue. Subsequently, these contracts were applied in accordance with the recognition of CPC-47 revenue through five main steps. Regarding the case study, both selected contracts in the company did not present changes according to the CPC-47. This study concluded that the contracts were well built and fit all the requirements established on the new pronouncement.