Impairment e PCLD: análise da convergência entre a IFRS 9 e resolução 2.682/99 como argumento para pleitear, junto ao Banco Central do Brasil, um ajuste na norma nacional
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Tipo
Dissertação
Data de publicação
2016-02-17
Periódico
Citações (Scopus)
Autores
Nascimento, Mariana Batista do
Orientador
Mendonça Neto, Octavio Ribeiro de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Grecco, Marta Cristina Pelucio
Fernandes, Orlando Assunção
Fernandes, Orlando Assunção
Programa
Controladoria Empresarial
Resumo
This paper presents a comparison of IFRS 9 Financial Instruments standards (international standard) and CMN Resolution 2.682 / 99 (national standard), in relation to losses due to impairment of financial assets, showing that a significant rapprochement between them. The show analysis that both are aligned with standards and risk methodologies established by the Basel Accord, and stresses that the new international standard is more conservative than the local standard, because it establishes specific methods for classification and measurement of risks and losses, while the criteria in force in Brazil are subjective and give the entities some freedom to develop their internal models for credit risk.
In order to the propose to the standard-setting body an adjustment to the national standard in order to align it with international standards, were elaborate arguments justifying this alignment or the adoption of new IFRS 9 by the Central Bank of Brazil.
Financial institutions in Brazil are required to develop models by the standards of the Basel Accord, therefore, an alignment between standards provides the definition of a single model that meets different regulators, in addition to providing greater control and reliability of the information, and generate benefits such as cost reduction, process and avoid accounting adjustments.
Descrição
Palavras-chave
impairment , PCLD , convergência , IFRS 9 , resolução 2.682/99
Assuntos Scopus
Citação
NASCIMENTO, Mariana Batista do. Impairment e PCLD : análise da convergência entre a IFRS 9 e resolução 2.682/99 como argumento para pleitear, junto ao Banco Central do Brasil, um ajuste na norma nacional. 2016. 73 f. Dissertação (Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, São Paulo.