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

页码：50 / 71

页数：22

共 46 条

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