ANALYSIS OF DEPRECIATION'S LEVEL OF DISCLOSURE ACCORDING THE CPC 27 THE PERIOD 2007 TO 2014

被引：0
|
作者：
Marques, Vagner Antonio [1 ,2 ,3 ]
Carvalho, Laiz de Fatima [4 ]
Louzada, Luiz Claudio [1 ,5 ,6 ]
Moreira da Silva, Nubia Cristina [7 ,8 ,9 ,10 ]
Amaral, Hudson Fernandes [11 ,12 ,13 ,14 ]
机构：
[1] Univ Fed Minas Gerais, CEPEAD, Adm, Av Dom Jose Gaspar,500 Predio 14, BR-30535901 Belo Horizonte, MG, Brazil
[2] Univ Fed Minas Gerais, CEPCON, Ciencias Contabeis, Av Dom Jose Gaspar,500 Predio 14, BR-30535901 Belo Horizonte, MG, Brazil
[3] Pontificia Univ Catolica Minas Gerais, Dept Ciencias Contabeis, Av Dom Jose Gaspar,500 Predio 14, BR-30535901 Belo Horizonte, MG, Brazil
[4] Krypton Serv Contabeis SS, Av Dom Jose Gaspar,500 Predio 14, BR-30535901 Belo Horizonte, MG, Brazil
[5] FUCAPE, Ciencias Contabeis, Av Rodolfo Ferrari 514, BR-29075910 Vitoria, ES, Brazil
[6] Univ Fed Espirito Santo, Programa Posgrad Ciencias Contabeis, Av Rodolfo Ferrari 514, BR-29075910 Vitoria, ES, Brazil
[7] Pontificia Univ Catolica Minas Gerais, Av Prudente Morais 1602, BR-30380728 Belo Horizonte, MG, Brazil
[8] FACISA, IFRS, Av Prudente Morais 1602, BR-30380728 Belo Horizonte, MG, Brazil
[9] Krypton Serv Contabeis SS, Av Prudente Morais 1602, BR-30380728 Belo Horizonte, MG, Brazil
[10] Fac Pitagoras BH, Av Prudente Morais 1602, BR-30380728 Belo Horizonte, MG, Brazil
[11] Univ Paris 11, Paris, France
[12] ISEG UTL, Lisbon, Portugal
[13] Univ Pierre Mendes France Grenoble II, Sci Gest, Grenoble, France
[14] CEPEAD UFMG, Av Antonio Carlos,6627,Sala 4040, BR-31270901 Florianopolis, SC, Brazil
来源：
REVISTA DE GESTAO FINANCAS E CONTABILIDADE | 2016年 / 6卷 / 02期
关键词：
CPC; 27; Depreciation; Impairment test;
D O I：
10.18028/2238-5320/rgfc.v6n2p50-71
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study aimed to analyze the level of compliance of CPC 27 which deals with the process of measurement, recognition and disclosure of depreciation on fixed assets. The study analyzed 2007-2014 period data of a sample with two groups of participants in the capital market companies totaling 63 companies selected for levels of Total Accruals (34 companies with major and 29 with minor). The results showed that companies with lower levels of total accumulations showed an average service level of 81%, while those with higher levels of total accumulations met on average 75%. It was also noted that over the years there has been an increase in the level of service, while companies with larger accumulations showed a greater development. The Kruskal-Wallis test showed no statistically significant differences between the groups over the years, except in 2012. Over the years there was a difference statistically significant
引用
收藏
页码：50 / 71
页数：22
相关论文
共 46 条
  • [1] Representativeness of the biological assets and the disclosure level of CPC 29: an analysis among Brazilian publicly traded companies for the period of 2009 to 2013
    da Silva Pires, Paulo Alexandre
    Lisboa Forne, Leticia Helena
    Gomes, Keila Carina
    Nogueira, Daniel Ramos
    CUSTOS E AGRONEGOCIO ON LINE, 2017, 13 (01): : 422 - 441
  • [2] ANALYSIS OF LEVEL OF DISCLOSURE REGARDING THE APPLICATION OF TECHNICAL PRONOUNCEMENT CPC 27: A STUDY APPLIED TO CAPITAL OPEN COMPANIES OF BRAZIL, ARGENTINA AND CHILE
    de Macedo, Fabricio
    da Silva, Lucas Anderson
    REVISTA CONTABILIDADE E CONTROLADORIA-RC C, 2018, 10 (02): : 76 - 90
  • [3] The Quality of Democracy at Subnational Level in Colombia: Analysis of its Fluctuation in the Period 2007-2014
    Rojas-Betancur, Milton
    CIENCIA POLITICA, 2020, 15 (30): : 23 - 63
  • [4] Result management and disclosure level of CPC 29: an analysis of publicly traded Brazilian companies
    Dias, Camila Alana
    Prata, Bruno Chacon
    Martins Escarce, Victor Hugo
    Nogueira, Daniel Ramos
    CUSTOS E AGRONEGOCIO ON LINE, 2022, 18 (01): : 39 - 60
  • [5] Analysis of the fisheries diversification funds in Spain during the period 2007-2014
    Miret-Pastor, Lluis
    Molina-Garcia, Agustin
    Garcia-Aranda, Cesar
    Herrera-Racionero, Paloma
    MARINE POLICY, 2018, 93 : 150 - 158
  • [6] The EU Endowment Draw at Selected Universities in the 2007-2014 Period: Comparative Analysis
    Vokalova, Andrea
    Poulova, Petra
    ADVANCED SCIENCE LETTERS, 2016, 22 (5-6) : 1165 - 1169
  • [7] Analysis of Convergence for the ecuadorian case at the cantonal level in the period: 2007-2017
    Tinizhanay Peralta, Jose Paul
    RETOS-REVISTA DE CIENCIAS DE LA ADMINISTRACION Y ECONOMIA, 2020, 10 (19): : 167 - 186
  • [8] Retrospective analysis of western Canada's veterinary profession for the period 1991 to 2007
    Jelinski, Murray D.
    Campbell, John R.
    CANADIAN VETERINARY JOURNAL-REVUE VETERINAIRE CANADIENNE, 2010, 51 (12): : 1367 - 1372
  • [9] Evolution of HIV-1 transmitted drug resistance in Italy in the 2007-2014 period: A weighted analysis
    Franzetti, M.
    De Luca, A.
    Ceccherini-Silberstein, F.
    Spagnuolo, V
    Nicastri, E.
    Mussini, C.
    Antinori, A.
    Monno, L.
    Vecchiet, J.
    Fanti, I
    Monforte, A. d'Arminio
    Balotta, C.
    JOURNAL OF CLINICAL VIROLOGY, 2018, 106 : 49 - 52
  • [10] ANALYSIS OF THE MENINGOCOCCAL MENINGITIS BY GROUPS B AND C IN ANDALUCIA IN THE PERIOD 2003-2007 ACCORDING TO SEROTYPES AND CLINICAL COURSE
    Mateos Wichmann, I.
    Mayoral Cortes, J. M.
    Guillen Enriquez, F. J.
    Fernandez Alonso, T.
    GACETA SANITARIA, 2009, 23 : 260 - 260
12345