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Análise da evidenciação das informações sobre o impairment dos ativos de longa duração de empresas petrolíferas

2009; UNIVERSIDADE DO VALE DO RIO DOS SINOS; Volume: 6; Issue: 3 Linguagem: Inglês

10.4013/base.2009.63.06

1984-8196

Paula Danyelle Almeida da Silva, José Augusto Veiga da Costa Marques, Odilanei Morais dos Santos,

Risk Management in Financial Firms

The objective of this study consists in analyzing the compliance levels of the accounting statements of the oil companies as to the required evidences contained on SFAS 144 e IAS 36, referring to the application of the impairment of long-lived assets associated to the activities of oil and gas exploration and production.This is a descriptive study, established through researches, such as: (a) bibliographic -the study of the rules related to the impairment; and (b) documental -to analyze whether the information disclosed by oil companies were, in fact, adherent.The results show that among the thirteen companies analyzed, only Conoco Phillips and Petrobras were totally adherent with the requirements of SFAS 144 (Group 1), while British Petroleum was the only one which got totally complied on group two, as to observing the requirements of IAS 36.Thus, the study shows the necessity of the surveyed companies to improve their level of information evidence, in order to suit the normative rules and, last but not least, the needs of information from the users.