Combinação de negócios sob controle comum: contribuições para a escolha do método de contabilização
Tipo
Dissertação
Data de publicação
2021-08-03
Periódico
Citações (Scopus)
Autores
D'Isep, Rodrigo Taraia
Orientador
Geron, Cecilia Moraes Santostaso
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Formigoni, Henrique
Martins, Eliseu
Martins, Eliseu
Programa
Controladoria e Finanças Empresariais
Resumo
D’Isep, R.T. (2020). Business Combinations under Commom Control:
contributions to the choice of the accounting method. Master’s Thesis,
Programa de Pós-Graduação em Controladoria e Finanças Empresariais,
Universidade Presbiteriana Mackenzie, São Paulo.
This paper seeks to prepare a decision model seeking to guide the accountants to
identify which method should be used in order to enter business combinations under
common control into the books, based to collecting data from the discussion paper
prepared by EFRAG in cooperation with OIC, the research project carried out by IASB,
the regulations issued in foreign jurisdictions and the CVM decisions, considering the
lack of an IASB standard specifically providing for the accounting of business
combinations under comom control. According to the Accounting Theory, definitions of
goodwill, accounting entity and business combinations were studied, as well as the
applicable methods of accounting for the entry of business combination under common
control into the books, to demonstrate that is not proibited the use of the acquisition
method in that transactions, and consequently, the recognize of goodwill in
transactions between related parties. Finally, the decision model was applied to the
business combinations under common control analyzed by CARF, verifying for which
cases the acquisition method would be indicated, making a comparison with the result
obtained through the application of a preliminary flow chart prepared by the IASB within
the scope of your research project. The test indicated that the decision model allows
the acquisition method to be used for a wider range in relation to the IASB flowchart,
but still reduced if considering all the transactions in which it was analyzed, which
indicates the possibility for the IASB to conceive other variables in the standard that
aims to account for business combinations under common control.
Descrição
Palavras-chave
combinação de negócios , controle comum , método de contabilização , goodwill
Assuntos Scopus
Citação
D'ISEP, Rodrigo Taraia. Combinação de negócios sob controle comum: contribuições para a escolha do método de contabilização. 2021. 139 f. Dissertação (Mestrado Profissional em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2021.