Procedimentos e práticas para aplicação do impairment test nas empresas – uma resenha da literatura

Abstract

On the convergence of Brazil to International Accounting Standards and the increased use of transactions with derivative financial investments and hedge, it is important to consider that many performance indicators may be affected by whether or not some standards that modify the form of valuation and accounting the value of assets and income. As a result of what was exposed, the objective of this study is to analyze the impact of the impairment test and the application of hedge accounting in organizations can cause in some indicators and these procedures may prove to be a strategy in order to better present these indexes. Therefore, we analyzed the literature developed on the subject, and the results empirically found in several companies. At the end, the discussion was raised about the actual application of the impairment test and the expected benefits in organizations.