Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/6916
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Campo DCValorIdioma
dc.creatorLustosa, Paulo Roberto Barbosa-
dc.creatorRodrigues, Fernanda Fernandes-
dc.creatorGonçalves, Rodrigo de Souza-
dc.creatorVieira, Leonardo-
dc.date2011-03-13-
dc.date.accessioned2020-08-13T19:05:30Z-
dc.date.available2020-08-13T19:05:30Z-
dc.identifierhttp://asaa.anpcont.org.br/index.php/asaa/article/view/15-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/6916-
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.languagepor-
dc.publisherAnpCONT-
dc.relationhttp://asaa.anpcont.org.br/index.php/asaa/article/view/15/21-
dc.rightsDireitos autorais 2014 Advances in Scientific and Applied Accounting-
dc.sourceAdvances in Scientific and Applied Accounting; v. 3, n. 3 set-dez (2010); 290-310-
dc.source1983-8611-
dc.subjectIntangible assets. Impairment. Cash Flow. Residual Income-
dc.titleINTANGIBLE ASSETS IMPAIRMENT TEST ISSUES: THE CASE OF A BRAZILIAN TELECOMMUNICATIONS COMPANY-
dc.typeinfo:eu-repo/semantics/article-
dc.typeinfo:eu-repo/semantics/publishedVersion-
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