Evidenciação de informações sobre a redução ao valor recuperável de ativos: análise das empresas dos setores de siderurgia e metalurgia

Abstract

CPC 01 (R1) is the pronouncement on the reduction in the recoverable value of assets, later approved by CVM Resolution 639/10, which made the Recoverability Test compulsory for publicly-traded companies and, if necessary, the recognition of impairment loss. The purpose of this study was to analyze whether companies in the steel and metallurgy sectors listed on the B3, which recognized impairment losses related to Fixed Assets during the period from 2013 to 2017, followed the guidelines set forth in CPC 01 (R1). The research was characterized as descriptive, bibliographical, documentary and the approach of the problem is qualitative. To carry out the analysis, a checklist was prepared with a selection of requirements of the standard regarding the disclosure of the impairment loss, which allowed the verification and comparison of compliance with the requirements of CPC 01 (R1) by the companies. The study revealed that none of the companies analyzed fully complied with all CPC 01 (R1) determinations. The most publicized information was the value of the loss and the identification of the recoverable value of the asset. The companies Gerdau S.A. and Metalúrgica Gerdau S.A. were highlighted in compliance with the standards. Thus, it can be seen that the requirements of CPC 01 (R1) were not yet fully observed by the companies, object of this study.