Teste de recuperabilidade em uma empresa de produção e comercialização de refrigerantes

Abstract

The Brazilian accounting is initiating the process of convergence of international accounting standards (IFRS) issued by the International Accounting Standards Board (IASB) in conjunction with the Accounting Pronouncements Committee (CPC), from the amendments introduced by law No. 11,638/07, which aims to update the Law nº 6.404/76, Corporate Law. This convergence has established standardized accounting practices that aim to eliminate the existing regulatory barriers, trying to align the Brazilian accounting rules and practices the international accounting standards. In this context, the present work aims to verify in practice the test of the recoverability of assets (Impairment Test), and a new instrument for the measurement of assets. The Impairment Test reflects the potential economic return of fixed assets, since it identified the existence of active's unexpected devaluation. Is necessary for the determination of its recoverable amount, which can be determined by the net selling value of an asset and the value in use continue in operational processes. In this way, the research question by applying the Impairment Test what the recoverable amount of the assets of the company analyzed? The research methodology if defines as qualitative how much to the inquiry of the recoverable value of the assets, therefore it is mentioned to a documentary study on the patrimonial situation of the Line of Plants of Cans. The final result evidenced that proportionate the economic return for the company of the Line of Plants of Cans was superior to the necessary investment to the acquisition of the analyzed fixed assets, thus is not necessary to be launched no loss for recoverability.