Evidenciação nas notas explicativas do teste de redução ao valor recuperável de ativos do exercício de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira.

Abstract

This study aimed to identify if companies listed on the BM & FBOVESPA were practicing the requirements of CPC 01 (R1) to the disclosure of the item of loss recoverable value of assets (impairment). The procedures adopted for this study were to identify the standard CPC 01 (R1) that items that necessarily should been mentioned in the financial statements and explanatory notes of the companies listed on the BM&FBOVESPA in the first trimesters of 2015. Find out, by means of reading financial statements and explanatory notes of the companies, if these companies have identified the need for recognition of the loss of the recoverable value of assets (impairment test). It having been identified check if companies were taking into account the principles of the standard test-related decrease in recoverable value of assets (impairment test) as well as the disclosures and evidence in the explanatory notes for this recognition. The results showed that companies do not carry out the demands of the CPC 01 (R1) decrease in recoverable value of assets (impairment) in its totality