Uma simulação de aplicação do CPC 17 - contratos de construção - em uma empresa do ramo de construção civil em Juiz de Fora – MG

Abstract

In 2009, the Accounting Pronouncements Committee (CPC) issued Technical Pronouncement CPC 17 - Construction Contracts, which aimed to regulate the accounting treatment of revenues and expenses associated with construction contracts. In this process, costs and revenues are calculated in the same proportion during all stages of the work. To know the accounting changes resulting from the application of this standard is a useful and relevant initiative. The objective of the present study was to analyze the financial and tax results of a civil construction company in the city of Juiz de Fora (MG) according to CPC 17. To identify the companies that were included in the referred standard, what pointed out only one company in Juiz de Fora. However, the construction company did not provide its practical reports for data analysis. Therefore, we sought the financial and tax results obtained in a conventional way from an incorporating company in the city of Juiz de Fora MG, with subsequent simulation of its results with the procedures originating from the CPC 17. The results obtained showed that the payment of federal taxes using CPC 17 would result in a reduction of approximately 26% in taxes collected until the end of the project and 42% until the receipt of all the amounts generated by the sales. Despite the significant results, CPC 17 will be replaced as of January 2018. New studies should comprehend in greater depth the validity of new standards in order to apply them in Brazilian companies, seeking the reduction of taxes, which is considered high by several authors of the area.