Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento
Ano de defesa: | 2018 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | |
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: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | https://tede2.pucsp.br/handle/handle/21573 |
Resumo: | 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 |
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Gonzales, Alexandrehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8652173A6Bernice, Alice Mie Tanikawa2018-11-09T10:26:02Z2020-08-282018-08-28Bernice, Alice Mie Tanikawa. Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento. 2018. 69 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018.https://tede2.pucsp.br/handle/handle/21573The 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 valueA mensuração a valor justo de ativos biológicos trouxe mudanças importantes nas empresas dedicadas às atividades agropecuárias. Destaca-se, dentre as formas de mensuração, a de valor justo, o método por meio do fluxo de caixa futuro descontado. O setor agropecuário no Brasil tem se destacado no cenário internacional e tem tido peso relevante na formação do Produto Interno Bruto (PIB). O valor justo que passou a ser adotado por essas empresas gera informação relevante para o mercado. O processo de adaptação ao novo padrão contábil para mensuração de ativos pode ter sido complexo ou simples, dependendo do método adotado, da estrutura da empresa e sistemas, entre outros fatores. O impacto imediato seria nas Demonstrações Financeiras (DF), para os dirigentes da empresa e usuários de informações financeiras. Outros aspectos teriam reflexos relevantes nesse processo, os quais são importantes conhecê-los. Este trabalho pretende contribuir com a identificação dos impactos causados em uma empresa, aos seus dirigentes e aos funcionários envolvidos no processo de adoção dessa nova forma de mensuração de ativos, através da aplicação da metodologia de um estudo de caso em uma empresa de reflorestamento, que se adaptou à nova forma de mensuração de ativos, até então avaliados ao custo histórico, e que passou a adotar a mensuração a valor justo com a abordagem por meio do fluxo de caixa futuro descontado. Além disso, o trabalho caracterizou-se pela abordagem exploratória voltada para a pesquisa bibliográfica dos principais aspectos relacionados a valor justo de ativo biológico. Conclui-se que a adoção do pronunciamento técnico CPC 29 – Ativo biológico e produto agrícola impactou em alguns aspectos como o financeiro, que compreende as DF, e o operacional, no que tange a novas atividades voltadas para o atendimento deste novo conceito que é o de mensurar as florestas a valor justoapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/47164/Alice%20Mie%20Tanikawa%20Bernice.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisValor justoAtivo biológicoPequenas e médias empresasEucaliptoAtivos (Contabilidade)Valor (Economia)Fair valueBiological assetsSmall businessEucalyptusAssets (Accounting)ValueCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISValor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamentoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/embargoedAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTAlice Mie Tanikawa Bernice.pdf.txtAlice Mie Tanikawa Bernice.pdf.txtExtracted texttext/plain134133https://repositorio.pucsp.br/xmlui/bitstream/handle/21573/4/Alice%20Mie%20Tanikawa%20Bernice.pdf.txtc23a52b7725650a4b5eabfa480f18788MD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento |
title |
Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento |
spellingShingle |
Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento Bernice, Alice Mie Tanikawa Valor justo Ativo biológico Pequenas e médias empresas Eucalipto Ativos (Contabilidade) Valor (Economia) Fair value Biological assets Small business Eucalyptus Assets (Accounting) Value CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento |
title_full |
Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento |
title_fullStr |
Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento |
title_full_unstemmed |
Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento |
title_sort |
Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento |
author |
Bernice, Alice Mie Tanikawa |
author_facet |
Bernice, Alice Mie Tanikawa |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Gonzales, Alexandre |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8652173A6 |
dc.contributor.author.fl_str_mv |
Bernice, Alice Mie Tanikawa |
contributor_str_mv |
Gonzales, Alexandre |
dc.subject.por.fl_str_mv |
Valor justo Ativo biológico Pequenas e médias empresas Eucalipto |
topic |
Valor justo Ativo biológico Pequenas e médias empresas Eucalipto Ativos (Contabilidade) Valor (Economia) Fair value Biological assets Small business Eucalyptus Assets (Accounting) Value CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Ativos (Contabilidade) Valor (Economia) Fair value Biological assets Small business Eucalyptus Assets (Accounting) Value |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
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 |
publishDate |
2018 |
dc.date.accessioned.fl_str_mv |
2018-11-09T10:26:02Z |
dc.date.issued.fl_str_mv |
2018-08-28 |
dc.date.available.fl_str_mv |
2020-08-28 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Bernice, Alice Mie Tanikawa. Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento. 2018. 69 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/21573 |
identifier_str_mv |
Bernice, Alice Mie Tanikawa. Valor justo de ativo biológico: estudo dos impactos em uma empresa de reflorestamento. 2018. 69 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018. |
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https://tede2.pucsp.br/handle/handle/21573 |
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Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais |
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PUC-SP |
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Brasil |
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Faculdade de Economia, Administração, Contábeis e Atuariais |
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Pontifícia Universidade Católica de São Paulo |
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