Um estudo da CPC 27 evidenciando a depreciação e seu impacto no imobilizado de uma empresa de transporte rodoviário de cargas

Abstract

The adequacy of Brazilian accounting to New International Accounting Standards, realizes the need to adapt to this current way of generating and providing accounting information. In this context, this paper aims to answer the following research question: what are the procedures required to bring the fixed assets of a company to the freight transportation with Technical Pronouncement CPC 27 - Fixed Assets? Thus, the main objective is to bring the asset of a company freight transportation to the new accounting standards applying procedures established in CPC 27, which deals with this subject. To meet the research objectives, literature search was performed in the whole process of working through laws, regulations, publications, reports and financial documents in order to obtain basis to do an application of a case study. The practical application of procedures for the adaptation of the assets of the company followed in accordance with CPC 27 determines, due to this being the norm that guides the accounting to treat the assets of a company. From the implementation of procedures following the determination of these new accounting practices were identified: fair value, residual value, depreciable amount, rate of depreciation based on useful life, the depreciation projection, comparison of the effects on asset before and after adaptation to CPC 27. Thus, it is concluded that it was possible to achieve the application of CPC 27 in property of the company under study, and analyze the changes in the financial statements of this asset, generating more consistent information, closer to the reality of company.