Abordagens acerca do CPC 27 - Uma revisão sistemática da Literatura

• DOI: 10.22533/at.ed.6131927051

• Palavras-chave: Ativo Imobilizado, Pronunciamento Contábil CPC 27, Contabilidade.

• Keywords: Fixed Assets, Accounting Pronouncement CPC 27, Accounting.

• Abstract:

  Globalization has brought with

  it countless reflections in the world economy

  and in the reality of organizations. And in the

  midst of this process accounting needed to

  unify in a single language its norms and rules,

  and it was through International Accounting

  Standards - IFRS - International Financial

  Reporting Standards that this became possible.

  Included in this context is the Technical Pronouncement CPC 27, which deals with

  fixed assets, a normative instrument issued by the accounting pronouncements

  committee that corresponds to IAS 16 and came to evidence and guide companies

  in the accounting treatment of assets that make up fixed assets. In this perspective,

  the objective is to analyze quantitatively and qualitatively the content of the studies

  produced in Brazil in order to understand and map the main problems encountered

  by accounting professionals. A systematic review was carried out of the literature

  whose information published in the years 2007 to 2017 on CPC 27 or Fixed Assets

  are compared and synthesized. This study made it possible to identify, in the form of

  a summary of available information, the main questions of accounting professionals

  regarding Fixed Assets and CPC27. In spite of the small number of articles published in

  the main national databases and journals, the results obtained in the research carried

  out contribute greatly to the advancement of scientific knowledge and as an incentive

  for new research.

• Número de páginas: 15