Evidenciação do goodwill gerado em combinações de negócios

Abstract

Goodwill is a figure present in the scenarios after Law No. 11638 / 07, and increasingly its field of study, whether in the accounting literature or in business environments. Therefore, the present study aimed to know the levels of disclosure of the Brazilian companies listed on the BM & FBOVESPA and participants in the New Market and the Traditional Market, in cases where this asset emerged from a business combination. For this purpose, two disclosure indices adapted from CPC 15 were constructed, taking into account a quantitative, descriptive and documentary methodology, with emphasis on the Explanatory Notes of the sample companies. Based on these factors, of the 40 companies in the sample, 19 registered these events, which total 43 combinations between the years 2010 and 2016, the results of which lead us to the interpretation that Goodwill's levels of disclosure generated in business combinations are below A level that satisfies the users of the Financial Statements.