Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2761
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Campo DCValorIdioma
dc.creatorJosilaini da Silva; Universidade Estadual de Londrina (UEL)-
dc.creatorLarissa de Matos Fonseca; Universidade Estadual de Londrina (UEL)-
dc.creatorDaniel Ramos Nogueira; Universidade Estadual de Londrina (UEL)-
dc.date2014-12-02-
dc.date.accessioned2016-12-09T17:31:26Z-
dc.date.available2016-12-09T17:31:26Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2055-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2761-
dc.descriptionThis research aimed at analyzing the compliance of companies with the CPC28 - Investment Property, in order to check if they are disclosing the information required by standard pronouncement. To achieve the proposed objective, financial statements and accompanying notes from December 2012 were collected and analyzed. The information published by the companies based on the CPC28 disclosure items were analyzed. The items were divided into blocks, block 1 mandatory items for all companies, block 2 only for those who have chosen to measure the cost method, and block 3 for companies who have chosen fair value method. Levels of disclosure for each item were descriptively analyzed. Besides that, a statistical test was carried out to see the correlation between the relevance of PPI over total assets and the level of disclosure, showing an average positive correlation between both. It was possible to verify that the level of disclosure for companies that have opted for cost method was more satisfactory than those that opted for fair value. Those companies that obtained the highest percentage of dissemination are the real state ones, because they have on their balance sheets significant amounts of properties for investment, which is from where they get their income. Another point found out in this research was that there is a difficulty of disclosuring the financial statements and notes, once some companies put the same information in different topics through out the balance sheet, and it was noticed that most companies are still in a low level of disclosure. The research shows that there is lack of important information items for users' analysis, making it difficult to compare companies.-
dc.descriptionA pesquisa teve por objetivo analisar a conformidade das empresas com o CPC28 – Propriedades para Investimentos, para verificar se elas estão divulgando as informações exigidas pelo CPC28. Para atingir o objetivo proposto, foram coletadas e analisadas as demonstrações contábeis e notas explicativas findas em dezembro de 2012. Foram analisadas as informações publicadas pelas empresas baseando-se nos itens de divulgação do CPC28. Os itens foram divididos em blocos, o bloco 1 itens obrigatórios para todas as empresas, o bloco 2 somente para as que optaram mensurar pelo método de custo, e o bloco 3 para empresas de valor justo. Foram analisados de forma descritiva os níveis de divulgação para cada item, realizou-se ainda um teste estatístico, para verificar se quanto maior o saldo das PPI sobre o ativo total maior o nível de divulgação, essa variável obteve correlação média positiva, Foi possível verificar que o nível de divulgação para empresas que optaram pelo método de custo foi mais satisfatório do que aquelas que optaram pelo valor justo. Aquelas que obtiveram maior percentual de divulgação são as empresas do ramo de exploração de imóveis, que possuem em seus balanços valores significativos de Propriedades para Investimento, de onde auferem suas rendas. Outro ponto encontrado é que existe uma dificuldade de evidenciação nas demonstrações e nas notas explicativas, visto que algumas empresas colocam a mesma informação em tópicos diferentes no balanço, além de observar que a maioria das empresas ainda está com nível de divulgação baixa. A pesquisa demonstra que há omissão de itens importantes para a análise dos usuários, dificultando a comparabilidade entre as empresas.-
dc.formatapplication/pdf-
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dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 13, No 40 (2014): Setembro-Dezembro; 54-66-
dc.subjectInvestment properties; Disclosure; Fair value; Cost; Accounting.-
dc.subjectPropriedades para Investimento; Divulgação; Valor Justo; Custo; Contabilidade.-
dc.titleCompliance level of CPC 28: an analysis in Brazilian open companies-
dc.titleNível de conformidade do pronunciamento CPC 28: uma análise nas companhias abertas brasileiras - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v13n40p54-66-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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