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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dc.contributor.advisorMendonça Neto, Octavio Ribeiro de
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/6833517372823578por
dc.contributor.authorNascimento, Mariana Batista do
dc.creator.Latteshttp://lattes.cnpq.br/7891205682804608por
dc.date.accessioned2017-03-31T15:38:25Z
dc.date.accessioned2020-05-28T18:17:50Z
dc.date.available2020-05-28T18:17:50Z
dc.date.issued2016-02-17
dc.description.abstractThis 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.eng
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dc.identifier.citationNASCIMENTO, 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.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26366
dc.keywordsimpairmenteng
dc.keywordsPCLDeng
dc.keywordsconvergenceeng
dc.keywordsIFRS 9eng
dc.keywordsresolution 2.682 / 99eng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectimpairmentpor
dc.subjectPCLDpor
dc.subjectconvergênciapor
dc.subjectIFRS 9por
dc.subjectresolução 2.682/99por
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/13811/MARIANA%20DO%20NASCIMENTO%20FERREIRA.pdf.jpg*
dc.titleImpairment 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 nacionalpor
dc.typeDissertaçãopor
local.contributor.board1Grecco, Marta Cristina Pelucio
local.contributor.board2Fernandes, Orlando Assunção
local.publisher.countryBrasilpor
local.publisher.departmentCentro de Ciências Sociais e Aplicadas (CCSA)por
local.publisher.initialsUPMpor
local.publisher.programControladoria Empresarialpor
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