A depreciação dos bens do ativo imobilizado: uma abordagem da adoção das normas internacionais de contabilidade

Abstract

This paper analyzes the actual rules related to depreciation of property, plant and equipament in Brazil, considering the adoption to international accounting standards. The Law nº. 11.638/2007 introduced the national laws to harmonize Brazilian accounting standards with international standards, in order to regulate the preparation of financial reports based on principles accepted by the international community. The purpose of these rules is that the financial reports show the economic substance of transactions, enabling the interpretation and comparison worldwide. However, there are challenges that may pose barriers to the convergence to international accounting standards, such as the traditional influence of taxation on accounting practices. This was the starting point of research, with the purpose to check how the practice is adapting to the new accounting standards for depreciation of property, plant and equipament, proposed by CPC 27, from the analysis of the reports of the companies whose stocks are higher liquidity in the BM&FBovespa SA. It was observed that, despite some deficiencies found, leading companies are to meet the current standards of corporate accounting. In fact, from the analysis of the financial reports of the ten companies with the most liquid stocks on the BM&FBovespa SA, one realizes that, in general, the statements meet satisfactorily the criteria identified as relevant to the accounting disclosure, though not in full. It is observed that companies are still adapting to the new accounting law, which is a gradual process.