文章基本信息

标题：ANALYSIS OF DEPRECIATION´S LEVEL OF DISCLOSURE ACCORDING THE CPC 27 THE PERIOD 2007 TO 2014
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作者：Vagner Antônio Marques ; Laiz de Fátima Carvalho ; Hudson Fernandes Amaral 等
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2016
卷号：6
期号：2
页码：50-71
语种：
出版社：University of State of Bahia
摘要：This study aimed to analyze the level of compliance of CPC 27 which deals with the process of measurement, recognition and disclosure of depreciation on fixed assets. The study analyzed 2007-2014 period data of a sample with two groups of participants in the capital market companies totaling 63 companies selected for levels of Total Accruals (34 companies with major and 29 with minor). The results showed that companies with lower levels of total accumulations showed an average service level of 81%, while those with higher levels of total accumulations met on average 75%. It was also noted that over the years there has been an increase in the level of service, while companies with larger accumulations showed a greater development. The Kruskal-Wallis test showed no statistically significant differences between the groups over the years, except in 2012. Over the years there was a difference statistically significant .