A implementação do IFRS 15 no Brasil: análise das mudanças nos processos e controles internos para reconhecimento da receita nos contratos de construção

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Tipo
Dissertação
Data
2016-08-04
Autores
Tavares, Thiago Napolitano
Orientador
Geron, Cecilia Moraes Santostaso
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Segura, Liliane Cristina
Cia, Joanília Neide de Sales
Programa
Controladoria Empresarial
Resumo
The issuance of IFRS 15 is significant a change in the process of convergence of accounting practices adopted by FASB and IASB. The implementation of an almost uniform standard that controls the revenue recognition will bring important changes in the environment of internal controls and processes of the companies. Though the adoption of IFRS 15 is effective from January 1, 2018, it’s necessary to prepare an advance mapping in order to measure the scale of the changes and implement them in the context of each organization considering the sector of activity and types of contracts. This research specifically addresses the impacts identified in the construction contracts. This research has qualitative and exploratory characteristics because there are no studies that already identified the impacts by applying the new standard. The final result of this research has been obtained through interviews with auditors and accountants specialized in construction contracts, especially considering the importance of knowing the impact perceived by those who prepare the financial statements and by whom audits itself. Important changes have been identified, particularly in the revenue recognition process, as the new standard requires greater analysis on contractual clauses and essence of contracts under the accounting perspective. Among the findings are: change in the number of performance obligations, estimates of variable consideration for revenue recognition and identification of financial component on the contracts. Accountants and auditors of companies with construction contracts are the main users of the impacts identified in this research.
Descrição
Palavras-chave
IFRS 15 , contratos de construção , reconhecimento de receita , processos internos , controles internos
Citação
TAVARES, Thiago Napolitano. A implementação do IFRS 15 no Brasil: análise das mudanças nos processos e controles internos para reconhecimento da receita nos contratos de construção. 2016. [74 f.]. Dissertação ( Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, [São Paulo] .