Skip navigation
Please use this identifier to cite or link to this item: http://repositorio.unb.br/handle/10482/14547
Files in This Item:
File Description SizeFormat 
ARTIGO_IntangibleAssetsImpairment.pdf756,65 kBAdobe PDFView/Open
Title: Intangible assets impairment test issues : the case of a Brazilian telecommunications company
Authors: Lustosa, Paulo Roberto Barbosa
Rodrigues, Fernanda Fernandes
Gonçalves, Rodrigo de Souza
Vieira, Leonardo
Assunto:: Ativos (Contabilidade)
Renda
Fluxo de caixa
Issue Date: 2010
Publisher: Associação Nacional dos Programas de Pós-Graduação em Ciências Contábeis
Citation: LUSTOSA, Paulo Roberto Barbosa et al. Intangible assets impairment test issues: the case of a Brazilian telecommunications company. Advances in scientific and applied accounting, São Paulo, v.3, n.3, p.290-310, 2010. Disponível em: <http://asaaccounting.info/asaa/article/view/15>. Acesso em: 08 nov. 2013.
Abstract: National 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.
Licença:: Advances 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.
Appears in Collections:CCA - Artigos publicados em periódicos

Show full item record Recommend this item " class="statisticsLink btn btn-primary" href="/handle/10482/14547/statistics">



Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.