O impacto da aplicação da CPC 27 nos índices de uma empresa de transporte
Taking into account the change in the outlook of the transport companies scenario in the state of Paraná as a result of public competition, and changes in Brazilian law to adapt to international standards, with the creation of CPCs. This study aims to analyze the impact on the structure and contents...
| Autor principal: | Souza, Valesca Maria de |
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| Formato: | Trabalho de Conclusão de Curso (Graduação) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
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| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/14251 |
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| Resumo: |
Taking into account the change in the outlook of the transport companies scenario in the state of Paraná as a result of public competition, and changes in Brazilian law to adapt to international standards, with the creation of CPCs. This study aims to analyze the impact on the structure and contents of a public transportation company, from the valuation and accounting of the adjustment to present value based on the cost of the assigned bus company fleet. After referencing the main theoretical basis points on national legislation and CPC 27 changes, its analyzed the patrimonial appraisal report of the company and the reasons it had to apply this practice. The indices were compared using the patrimonial balance before and after adjustment, reaching better values in the last period, demonstrating the benefits of using the method. |
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