Impacto da adoção do CPC 27 no ativo imobilizado: uma análise comparativa dos critérios de depreciação e vida útil econômica dos bens nas empresas do segmento de agricultura listadas na BM&FBOVESPA

Abstract

Brazilian accounting standards have undergone a process of changing to meet the need of having a unified accounting. The national and international government departments have developed standards and procedures in order to achieve the much desired goal of harmonizing accounting practices, and this was done with the help of standards produced by the IASB (International Accounting Standards Board). In this context, the article analyzes the criteria of depreciation and useful lives of companies fixed assets in the agriculture, through the pronouncement IAS n. 16 translated by CPC 27. This study aims to answer the following question: Are the criteria depreciation and useful lives of companies fixed assets under review in accordance with the standards required by the 6.404/76 and 11.638/07 laws? The survey was conducted using a descriptive exploratory study with comparative analysis of accounting reports released by four companies listed at Bovespa. The survey results show that the four companies analyzed applied the criteria related to depreciation of fixed assets provided by CPC 27 in its financial statements in 2010 and 2011, but despite of companies recognize depreciation methods, most of them did not explain why the method is the one more suitable for depreciation of its fixed assets.