CPC 47 - receita de contrato com cliente: análise dos impactos da adoção no reconhecimento e mensuração das receitas

Abstract

The need for the universalization of accounting language in the business environment and the standardization of the various forms of accounting registration were derived from globalization. That said, on May 28, 2014, the FASB and IASB took an important step in converging in the issuance of IFRS 15 that aims to unify revenue recognition. On January 1, 2018, the standard became effective and became mandatory for all Brazilian companies through CPC 47. Thus, the present study aimed to highlight the main changes coming from the standard and to analyze the impacts on revenue recognition in the sector of real estate development and telecommunications after the adoption of IFRS 15 / CPC 47. The research is characterized as descriptive, bibliographic, documentary and with a qualitative approach. The explanatory notes included in the financial statements for the first half of 2018 of five companies in the telecommunication segment and nineteen companies in the real estate development segment, listed in B3, were analyzed. After analyzing the information, it was observed that, for telecommunications companies, the standard impacted on the reclassification of performance obligations as well as on the recognition of revenue. In the real estate development companies, it was not possible to verify the changes resulting from the new standard, since they await pronouncement of the CPC and the CVM on the recognition of revenue over time, since the understanding of IFRS IC is that companies must recognize the revenue in a single moment (delivery of the keys). Therefore, companies are waiting for the pacification of the theme and then to divulge the corresponding effects of applying the new standard.