O impairment no setor de telecomunicações brasileiro: uma análise do nível de evidenciação

Abstract

In order for the assets of a company not to be recorded in a book value that exceeds its recoverable value, the impairment test must be performed. In order to establish the procedures to be adopted in its accomplishment, the technical pronouncement CPC (Accounting Pronouncements Committee) 01 - Reduction in the Recoverable Value of Assets was issued. Its application becomes more relevant in companies with high levels of investments in fixed and intangible assets, such as companies in the telecommunications sector, which until then lacked an analysis in this sense. Thus, the objective of this study was to analyze the disclosure of the impairment test in the explanatory notes of the companies operating in the Brazilian telecommunications sector in the light of CPC 01. For this purpose, a descriptive documentary survey of qualitative approach was carried out in the explanatory notes of said companies from adoption of CPC 01 to the latest available statements (2008 to 2016), which revealed a need for adequacy of disclosures to CPC 01 standards, since most of the explanatory notes analyzed do not fully meet the disclosure requirements of said pronouncement technician. It was concluded, therefore, that the disclosure of the procedures adopted to perform the impairment test in the companies operating in the Brazilian telecommunications sector needs to evolve and conform to the rules of CPC 01.