Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2087
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dc.creatorPaulo Roberto Barbosa Lustosa-
dc.creatorFernanda Fernandes Rodrigues-
dc.creatorRodrigo de Souza Gonçalves-
dc.creatorLeonardo Vieira-
dc.date2013-10-11-
dc.date.accessioned2014-11-12T18:43:54Z-
dc.date.available2014-11-12T18:43:54Z-
dc.date.issued2014-11-12-
dc.identifierhttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ASAA/article/view/1774-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2087-
dc.descriptionNational and international regulatory agencies by issuing new standards have tried to bring the accounting recorded values near to economic values. Nevertheless, it is understood that the latter carry a deeper level of subjectivity, on the grounds that completely new values will be obtained by the adoption of different conditions. This study aims to perform a comparative analysis between two company valuation methods: the Discounted Cash Flow and the Residual Income Valuation while performing the impairment test. The study case uses the database prepared by a telecommunications company to its subsidiary in the Internet sector for the purpose of the impairment test assessment. Some points have been identified as deserving special attention in a company’s valuation assessment, namely the discount rate and the growth rate.  The results show that: 1) a firm’s economic value is sensitive to the use of a sole growth rate to calculate the perpetuity, considering that any changes in the rate will alter the decision based on the test; 2) the setup of a discount rate as a parameter in a firm’s valuation assessment is a fundamental point for the write-off decision resulting from an impairment test.-
dc.formatapplication/pdf-
dc.languagept-
dc.publisherASAA - Advances in Scientific and Applied Accounting-
dc.sourceASAA - Advances in Scientific and Applied Accounting; Vol. 3, No 3 (2010); 290-310-
dc.titleIntangible assets impairment test issues: the case of a brazilian telecommunications company-
dc.typeArtigo Avaliado por Pares-
Aparece nas coleções:Artigos - Atena

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