Classificação e mensuração de ativos biológicos de matrizes de frango de corte

Abstract

Since the elaboration of IAS 41 and CPC 29 the accounting treatment related to the biological assets has been subject of many studies. However, there is still doubt concerning the fair value measurement of biological assets of broiler matrices that do not have an active market and must be evaluated by the net present value of expected cash flow method. Therefore, the present study has the objective to analyze the application of CPC 29 and further technical pronouncements to evaluate the classification and measurement of the biological assets of those matrices from a poultry company located in the southern region of Brazil. For the measurement, it was necessary to project revenues and estimated costs by the asset’s useful life and apply a discount rate to bring the cash flow to the present. Thereby, it was possible to establish the matrices’ fair value and compare with the historical cost, commonly used to measure this assets. This applied nature and qualitative approach research is exploratory and descriptive, and for data acquisition was used literature research, data collection and case study. The study was developed using deductive and monographic method. To complete, the measurement of these assets’ fair value has been proved trustful, despite some limitations regarding the use of a discount rate that covers all the determinant factors, the matrices short lifecycle and the cost benefit of managing the information of all of the matrices batches.