Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento

• Ano de defesa: 2018
• Autor(a) principal: Bernice, Alice Mie Tanikawa
• Orientador(a): Gonzales, Alexandre
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso embargado
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
• País: Brasil
• Palavras-chave em Português: Valor justo; Ativo biológico; Pequenas e médias empresas; Eucalipto
• Palavras-chave em Inglês: Ativos (Contabilidade); Valor (Economia); Fair value; Biological assets; Small business; Eucalyptus; Assets (Accounting); Value
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/21573

The fair value measurement of biological assets brought important changes in the companies engaged in agricultural activities. The method of measurement is highlighted by the discounted future cash flow. The agricultural sector in Brazil has stood out in the international scenario and has had significant weight in the formation of the Gross Domestic Product (GDP). The fair value that has been adopted by these companies, generates information relevant to the market. The process of adapting to the new accounting standard for asset measurement may have been complex or simple depending on the method adopted, the company structure and systems, among other factors. The immediate impact would be on the Financial Statements (DF), for the directors of the company and users of financial information. Other aspects would have relevant reflexes in this process, which are important to know them. This work intends to contribute to the identification of the impacts caused in a company, its managers, the employees involved in the process of adopting this new form of asset measurement, through the application of the methodology of a case study in a reforestation company, which was adapted to the new way of measuring assets, until then evaluated at historical cost, and started adopting the method of measurement by discounted future cash flow. In addition, the work was characterized by the exploratory approach focused on bibliographic research of the main aspects related to the fair value of biological assets. It is concluded that the adoption of Technical Pronouncement CPC29 - Biological Asset and Agricultural Product has impacted in some aspects such as the financial one, that includes the DF and the operational aspect, in relation to a new activities focused on the fulfillment of this new concept, that is to measure the forests at fair value