Teste de Impairment no Brasil

With the advent of the convergence process in Brazil, CPC 01 - Reduction to the recoverable value of assets - approved by the Accounting Pronouncements Committee on 14/07/07 and subsequently updated on 06/08/2010 (CPC 01 - R1), was issued with the basic aim of verifying the possible reduction to the recoverable value of assets. This Pronouncement establishes that the organisation must ensure that its assets are recorded at an amount that does not exceed their recoverable value. Thus, the measurement and recognition of assets are closely related to their ability to generate future cash flows.

Autorentext

Doktorandin in Rechnungslegungswissenschaften an der Universität Brasilia - UnB. Master in Rechnungswesen an der Universität Brasilia - UnB (2014). MBA/Spezialist in Finanzmanagement, Controlling und Wirtschaftsprüfung von der Fundação Getulio Vargas - FGV (2010). Bachelor-Abschluss in Rechnungswesen von der FASFA (2010) und Bachelor-Abschluss in Biowissenschaften von der UNEMAT.