Intangible assets impairment test issues : the case of a Brazilian telecommunications company

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MetadadosDescriçãoIdioma
Autor(es): dc.creatorLustosa, Paulo Roberto Barbosa-
Autor(es): dc.creatorRodrigues, Fernanda Fernandes-
Autor(es): dc.creatorGonçalves, Rodrigo de Souza-
Autor(es): dc.creatorVieira, Leonardo-
Data de aceite: dc.date.accessioned2024-10-23T16:36:49Z-
Data de disponibilização: dc.date.available2024-10-23T16:36:49Z-
Data de envio: dc.date.issued2013-11-08-
Data de envio: dc.date.issued2013-11-08-
Data de envio: dc.date.issued2010-
Fonte completa do material: dc.identifierhttp://repositorio.unb.br/handle/10482/14547-
Fonte: dc.identifier.urihttp://educapes.capes.gov.br/handle/capes/912845-
Descrição: dc.descriptionNational and international regulatory agencies by issuing new standards have tried to bring the accounting recorded values near to economic values. Nevertheless, it is understood that the latter carry a deeper level of subjectivity, on the grounds that completely new values will be obtained by the adoption of different conditions. This study aims to perform a comparative analysis between two company valuation methods: the Discounted Cash Flow and the Residual Income Valuation while performing the impairment test. The study case uses the database prepared by a telecommunications company to its subsidiary in the Internet sector for the purpose of the impairment test assessment. Some points have been identified as deserving special attention in a company’s valuation assessment, namely the discount rate and the growth rate. The results show that: 1) a firm’s economic value is sensitive to the use of a sole growth rate to calculate the perpetuity, considering that any changes in the rate will alter the decision based on the test; 2) the setup of a discount rate as a parameter in a firm’s valuation assessment is a fundamental point for the write-off decision resulting from an impairment test.-
Descrição: dc.descriptionFaculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)-
Descrição: dc.descriptionDepartamento de Ciências Contábeis e Atuariais (FACE CCA)-
Formato: dc.formatapplication/pdf-
Publicador: dc.publisherAssociação Nacional dos Programas de Pós-Graduação em Ciências Contábeis-
Direitos: dc.rightsAcesso Aberto-
Direitos: dc.rightsAdvances in Scientific and Applied Accounting - Este trabalho está licenciado sob uma Licença Creative Commons (Attribution 3.0 Unported (CC BY 3.0)). Fonte: http://asaaccounting.info/asaa/article/view/15. Acesso em: 4 nov. 2013.-
Palavras-chave: dc.subjectAtivos (Contabilidade)-
Palavras-chave: dc.subjectRenda-
Palavras-chave: dc.subjectFluxo de caixa-
Título: dc.titleIntangible assets impairment test issues : the case of a Brazilian telecommunications company-
Tipo de arquivo: dc.typelivro digital-
Aparece nas coleções:Repositório Institucional – UNB

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