Impairment – o teste de recuperabilidade aplicado aos bens do ativo imobilizado

Abstract

Every economic crisis becomes even more evident the interdependence between countries, underscoring the need for a unified accounting language worldwide, to thereby allow the interpretation of financial statements in various markets. In this sense, many countries are adjusting to international accounting standards (International Financial Reporting Standards - IFRS), including Brazil. The suitability of the proposals brought by the Brazilian international standards was initiated by Law 11638/2007, which amended Law 6404/1976 and Law 11941/2009. Continuing with the modifications, the Brazilian accounting standardization has changed through regulations issued by agencies that regulate the profession. The adequacy of these changes requires a review of accounting practices adopted by Brazilian companies. In this context, this paper presents a study on changes in the valuation of assets that comprise the fixed assets of enterprises. The proposed test whether the carrying value of an asset is recoverable through the operations of the company, known internationally as impairment test, and brought to Brazil as a test of recoverability, is not affordable for smaller companies when the faces costs against the benefits. To achieve the overall objective to propose a practical model, simple, flexible and cost-effective for the realization of this test, was made use of the descriptive and the proposal of the plan, resulting in the creation of a model capable of performing the necessary calculations and effect the impairment test.