Impairment Test no Brasil

Impairment Test no Brasil

Josimar Pires da Silva

41,38 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
ISBN:
9786208402976
41,38 €
IVA incluido
Disponible

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Sobre IBD

Con l’avvento del processo di convergenza in Brasile, è stata emessa la CPC 01 - Riduzione del valore recuperabile delle attività - approvata dal Comitato per le Pronunce Contabili il 14/07/07 e successivamente aggiornata il 06/08/2010 (CPC 01 - R1), con l’obiettivo fondamentale di verificare la possibile riduzione del valore recuperabile delle attività. Questa Pronouncement stabilisce che l’organizzazione deve garantire che le proprie attività siano iscritte a un valore che non ecceda il loro valore recuperabile. Pertanto, la valutazione e la rilevazione delle attività sono strettamente correlate alla loro capacità di generare flussi di cassa futuri.

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