mpairment: Uma Avaliação entre o Pronunciamento nº. 1 do CPC e IAS nº. 36 do IASB nas Empresas Listadas na Bolsa de Londres

• Main Authors: José Francisco Ribeiro Filho, Jorge Expedito de Gusmão Lopes, Marcleide Maria Macedo Pederneiras, Luiz Marcelo Martins do Amaral Carneiro, José Jassuipe da Silva Moraes
• Format: Article
• Language: English
• Published: Universidade Federal de Pernambuco 2010-01-01
• Series: GESTÃO.Org : Revista Eletrônica de Gestão Organizacional
• Subjects: International Accounting; CPC n°. 01. IAS 36; Accounting Convergence.
• Online Access: http://www.revista.ufpe.br/gestaoorg/index.php/gestao/article/viewFile/26/23

This research had as purpose to evaluate the convergence of two accounting standards, as well as verifying the differences and similarities of the CPC Announcement nº. 1, in relation to IAS nº. 36 of the IASB. A comparative analysis was made searching to identify if the standards were in accounting convergence. For this, it was raised only the normative and it was made a comparative study about the standards items. Then, 69 companies listed on the London Stock Market and which had the Impairment institute in its financial demonstratives of 2006, were investigated in order to verify the existence of accounting convergence between the studied accounting standards. It was applied a structuralized form in the companies demonstratives, based in the accounting standards (CPC 01 and IAS 36), divided into targeted, being answered by the authors. It was noticed that most of the chosen items - identification, measurement, recognition and distribution - converge between itself. This means that most of the items are classified between indifferent, similar and very similar, satisfying the accounting convergence between CPC and IASB, in regard to the Impairment normative institute.