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dc.contributor.authorLustosa, Paulo Roberto Barbosa-
dc.contributor.authorRodrigues, Fernanda Fernandes-
dc.contributor.authorGonçalves, Rodrigo de Souza-
dc.contributor.authorVieira, Leonardo-
dc.date.accessioned2013-11-08T17:49:36Z-
dc.date.available2013-11-08T17:49:36Z-
dc.date.issued2010-
dc.identifier.citationLUSTOSA, 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.en
dc.identifier.urihttp://repositorio.unb.br/handle/10482/14547-
dc.description.abstractNational 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.en
dc.language.isoInglêsen
dc.publisherAssociação Nacional dos Programas de Pós-Graduação em Ciências Contábeisen
dc.rightsAcesso Abertoen
dc.titleIntangible assets impairment test issues : the case of a Brazilian telecommunications companyen
dc.typeArtigoen
dc.subject.keywordAtivos (Contabilidade)en
dc.subject.keywordRendaen
dc.subject.keywordFluxo de caixaen
dc.rights.licenseAdvances 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.en
Collection(s) :CCA - Artigos publicados em periódicos

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