O impacto do ajuste ao valor presente sobre recebíveis e exigíveis de empresas revendedoras de bens duráveis

Abstract

This work is based on research, which contains a bibliographic study concerning the impact of Adjusted Present Value (APV) over receivable and chargeable assets of companies in the business of durable goods. This research is based on the proposition that, supported by accounting principles and legislation, both companies and accountants need to adequate their statements and methods, and to do so, they will need to change how implied interests of such transactions are perceived, and study its complexity regarding the Brazilian business sphere. First, there was an analysis of a method that could apply the APV calculation, to serve as a standard model for this practice and to create a better understanding of it altogether. The work is a case study containing a thorough analysis of balance sheets and accounting statements of a company, looking for the impact of APV in its results. Early on, it is noticeable how APV helped significantly to improve accounting statements, as well as with diffusion and matching of Brazilian and international accounting standards.