Avaliação das propriedades para investimento: uma análise da evidenciação conforme CPC 28.

Abstract

The choice of different accounting treatments for same situation was always reason of discussion, in the last years it is had advanced the replies on the evaluation method related at the cost historical versus Valor Justo, in the assets classified as Properties for Investment, it is noticed the existence of a flexibility allowed for the you WENT 40\CPC 28.Esse study aims at to analyze as the companies that possess assets recognized as Properties for Investment are evidencing the aspects related to the mensuration of those assets. For so much he/she was considered all of the Brazilian companies of open capital that possess assets recognized as Properties chip Investment in the year of 2011, and it was analyzed their explanatory notes, in what he/she concerns the service of the requirements of striped disclosure in CPC 28. It was observed most of the companies chose for the the method of the Cost as evaluation criterion, as well as omission of great part of the companies was observed as for the method used without the respective justifications that limited the evaluation of the Properties for Investment to Valor Justo, having the noncompliance of several disclosure requirements then demanded by CPC 28.. The requirements less observed by the the companies say respect to the popularization of the coming Profits of the rent incomes or capital valorization and the direct operational expenses, of the origin of the evaluation. Analyzing the composition of the patrimony of the companies that you/they didn't publish the evaluation method, was noticed that most of them (77,78%) it possessed less than 1% of their assets recognized as Properties for Investment, not existing, therefore, representativeness, what doesn't justify the non execution, but that can explain.. In what it plays, the comparison of the data in the years of 2010 and 2011, is noticed that there were not great modifications in the popularization of the information. Finally, it is noticed that the flexibility of CPC 28, in what says respect to the choice among the methods of allied evaluation to the non execution of the disclosure requirements demanded by this, it can affect the quality of the accounting information directly and, consequently, the analysis done by the users for the socket of decision.