Análise da mensuração, contabilização e evidenciação dos ativos biológicos correspondentes a produção da cana de açúcar nas empresas sucroalcooleiras

Abstract

Brazil now lives a period of important changes in the atmosphere political, economical and accounting regulatory. In a wide sense, the Country looks for to reduce the differences regarding the accountancy harmonization of the linked events to the accounting international standards, known as Financial International Reporting Standards (IFRS). In Brazil the creation of the Committee of Accounting Pronouncement felt with the objective of studying, to prepare and to emit technical pronouncements the about of procedures of accounting and financial nature, always in constant harmony with the international patterns of accounting. One of the great challenges that translates this new phase is related with the premises that a lot of companies of the agribusiness will have to adopt in the mensuration of their biological assets, once the absence of necessary data to find the fair value is endowed with subjectivity, and the concepts used for such can alter the value of the appraised object significantly. In this context, the objective of this research is to lift him/it as the sugar and alcohol companies accomplished in relationship the dispositions presented in the Technical Pronouncement CPC 29. The used methodology presents stamp abasement informs, that it tries to delineate the research methods as for the objectives, to the procedures and the approach of the problem. In one it analyzes specifies is possible to describe that a lot of companies sucroalcooleiras of the area of the great gildings, don't assist in totality the demandabilities of CPC 29. He/she falls to specialists, researchers and companies look for alternatives to outline this new challenge of the Brazilian accounting.