Avaliação do ativo imobilizado: um levantamento do conhecimento e aplicabilidade nos escritórios contábeis

Abstract

With the recent Brazilian consolidation of accounting convergence with the standard considered international, from the promulgation of Law 11.638/2007 and Law 11.941/2009, several changes were introduced in Law 6.404/1976. Therefore, modifications specifically related to evaluation of the permanent assets occurred, which included the acknowledgement and the measure of these assets. In this context, the main purpose of this work is to identify the procedures applied by accounting offices for the evaluation of permanent assets, as well as evaluate the degree of knowledge and applicability of pertinent legislation relevant to the evaluation of the asset in focus, among them, law 6.404/76 and Brazilian Standards of General Accounting Techniques (NBC TG) 01, 27, 37 and 43. The present work presents a descriptive, bibliographical and data collection methodological frame. It is essentially a quantitative research. As for research tool, we applied an electronic survey in the offices. Results from data analysis show the degree of knowledge concerning the subject is low, reassembling the average of only 38%. And, with this there is divergence between the relation of knowledge and applicability, in which not all the offices that present a degree of knowledge realize the application of these norms, resulting in a low degree of applicability.