Aplicação do teste de "Impairment" em ativo imobilizado: estudo de impacto econômico decorrente da aplicação em uma "CGH" - Central Geradora Hidrelétrica

Abstract

The present work refers to the application of the "Impairment test" in a CGH - Hydroelectric Generating Center and aims to understand the condition of this asset, demonstrating the benefit that will be generated by this. The specific objectives of this research include adjusting this fixed asset to its real future economic return capacity, ascertaining that this asset is not recorded in the accounting for a value higher than that recoverable and analyzing whether the book value was recovered or if it is recovered Overvalued, subject to the recognition of losses. The research methodologies used in this work were qualitative and quantitative analysis, besides a case study. The study focuses on two research methodologies regarding the procedures, being carried out research and survey of the information pertinent to the universe to be researched. For the application of the "Impairment test", the amounts presented in the balance sheet and other information provided by the management area of the entity were considered. In the topic "analyzes and discussions", it is possible to observe the impacts, the form of elaboration and disclosure by the organizations and the comments related to this methodology