A percepção dos contadores sobre a reavaliação de ativos no Brasil após a Lei 11638/07
The Revaluation of assets was a method used to bring accounting information to fair value. However due to the manipulative use made by the companies the practice was prohibited in Brazil with the advent of Law 11.638 / 2007, currently in Brazil it is allowed to evaluate at historical cost and fair v...
| Autor principal: | Kafer, Lucas Eduardo |
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| Formato: | Trabalho de Conclusão de Curso (Graduação) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2021
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| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/24900 |
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| Resumo: |
The Revaluation of assets was a method used to bring accounting information to fair value. However due to the manipulative use made by the companies the practice was prohibited in Brazil with the advent of Law 11.638 / 2007, currently in Brazil it is allowed to evaluate at historical cost and fair value down with impairment. In this sense, the objective of the study is to analyze the perception of accountants about the use of asset revaluation as a valuation method. To collect the opinion of the accountants, a questionnaire was developed based on the explanations of other authors about the asset revaluation and the current method of asset valuation. The questionnaires were analyzed through descriptive analysis. The Survey Result showed that most accountants would currently use asset revaluation to bring updated information to the balance sheet and to show the market value of property, plant and equipment items. |
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