Combinação de negócios sob controle comum: contribuições para a escolha do método de contabilização
D'Isep, Rodrigo Taraia
Geron, Cecilia Moraes Santostaso
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Controladoria e Finanças Empresariais
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.
combinação de negócios , controle comum , método de contabilização , goodwill
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.