Teste de recuperabilidade de ativos: um estudo sobre a evidenciação em empresas listadas na B3 do segmento do agronegócio

Abstract

In recent years, Brazil has experienced significant changes in legislation in adopting international accounting standards. Among these changes, we highlight the introduction of the standard related to the impairment test, Technical Pronouncement CPC 01 (R1) of 2010. Adherence to the requirements of this standard provides better conditions for financial evaluation by its users in evidencing the loss in the capacity of an (active) investment to bring future economic benefits to the company. Therefore, this study proposed to analyze the evidence of the impairment test by agribusiness companies listed in B3 from 2012 to 2017. A descriptive, qualitative and documentary study was carried out, observing the Notes Explanatory Notes to the Company's Standardized Financial Statements. The results indicated growth, over the years, in the disclosure of the requirements of CPC 01 in most companies. Despite this, it was also observed that the group of intangible assets is little evidenced. It was concluded that the companies of the agricultural sector listed in B3 still need to evolve regarding the disclosure of the information required in CPC 01.