BIG BATH: BRAZILIAN EVIDENCE ON INITIAL ADOPTION OF THE STANDARD ADDRESSES IMPAIRMENT OF GOODWILL
The convergence of international accounting standards in Brazil has brought many challenges for organizations, particularly the counter, regarding the adequacy of the procedures issued by the accounting authorities. In this context, it is relevant to study the accounting treatment of goodwill, a com...
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| Formato: | Online |
| Idioma: | por |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/4977 |
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| Resumo: | The convergence of international accounting standards in Brazil has brought many challenges for organizations, particularly the counter, regarding the adequacy of the procedures issued by the accounting authorities. In this context, it is relevant to study the accounting treatment of goodwill, a complex asset that from years ending in 2009 became the target of annual tests in its recoverable amount (impairment test) replacing the practice systematic amortization. Internationally, the accounting procedure for annual testing of goodwill has been much discussion regarding the possibility of earnings management, and this clash is included mode of management known as big bath, which suggests that considering possibilities in the accounting standards manager may take the opportunity to recognize a low in its assets. The aim of this research is to identify evidence in Brazil that suggest big bath that occurred in the early years of adoption of the accounting standard CPC-01 with respect to impairment loss of goodwill. For this, rose to sample companies with balance of goodwill for the year ended 2007 and through qualitative analyzes the relationship between the recognition of losses were observed, the net result, the return on assets and the level of governance corporate components of the sample. The results suggest that the behavior of Brazilian companies was not to make big bath of goodwill on initial adoption of CPC-01 standard.Keywords: Goodwill. Impairment. Big bath. |
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