Análise crítica das metodologias contábeis para avaliação dos negócios em conjunto: "Joint Ventures"

Abstract

Abstract: The present study presents a critical analysis of the international and Brazilian accounting treatment for associations of companies in the form of Joint Venture. Among the various aspects addressed, emphasis was placed on investment evaluation and disclosure of accounting information. The current phase of the world economy, characterized by the internationalization of trade relations, has increased business competitiveness, inserting the Joint Venture strategy more frequently. The method of evaluating investments in Jointly Controlled Companies - Equity Method - is simplistic and includes, in a single item, several important pieces of information, which raises doubts as to the equity situation of investors. The international trend of using Consolidated Statements has been shown to be more appropriate for cases of Joint Ventures. The Accounting literature has demonstrated that the Equity Method is not necessarily an appropriate alternative for Consolidation. The present work will demonstrate, through illustrations, that the Consolidation of Financial Statements in the "Corporate Joint Venture" adequately reflects the patrimonial position of the participants, as well as, the Brazilian legislation has followed the main international trends.