Banca de DEFESA: Anderson Alves de Oliveira

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Anderson Alves de Oliveira
DATE: 20/03/2023
TIME: 09:30
LOCAL: Via teams
TITLE:

Accounting Criteria About Business Combination Operations Under Common Control According to IASB Pronouncement Draft DP/2020/2: Analysis of Accounting Information Users' Opinion

KEY WORDS:

IFRS 3. Business. Combination. BCUCC. Discussion Paper. Comment Letters.

PAGES: 71
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Corporate operations have been increasingly frequent in recent years around the world. In Brazil, business combinations have reached record numbers. The financial reporting standards already provide for the form of recognition, measurement and disclosure of these operations, especially through IFRS 3 Business Combinations. However, the IASB identified that the lack of a specific IFRS standard for Business Combinations under Common Control-BCUCC has caused diversity in practice, in addition to providing little information about said combinations. In view of this, the Board presented Discussion Paper DP/2020/2, with its preliminary opinions on the subject. After the consultation period, 102 comment letters were received. The objective of the present work is to analyze the opinions of these respondents. This is an exploratory study, of a qualitative nature, using the technique of content analysis. It was possible to analyze all comment letters forwarded in response to the Board's 12 questions. As a result, there was heterogeneity in the participation of different sectors, with a predominance of sectors most impacted by the norm. Countries classified according to Nobes & Parker (1995) in the Anglo-Saxon model represent 43% of respondents. As for the level of agreement with the questions proposed by the IASB, it was observed that 69% of respondents agree with the preliminary opinions exposed, and 29% of this percentage offered suggestions for improvement in relation to the topics covered. It is concluded that, in general, there was a relevant participation of the different users of accounting information. This research contributes to the ongoing debate about Business Combinations under Common Control-BCUCC, by providing in-depth analysis and offering subsidies to the decisions of the actors involved. As a suggestion for future work, a survey can be carried out comparing the financial reports of companies before and after the implementation of the respondents' suggestions. It is also suggested to evaluate the impact of the rule resulting from the discussion paper under analysis, especially with regard to the influence of comment letters on the publication of the rule to be elaborated or revised, based on research similar to the study by Leonardo (2021).

BANKING MEMBERS:
Presidente - 1450485 - JOMAR MIRANDA RODRIGUES
Interno - 2122897 - JORGE KATSUMI NIYAMA
Interna - 2002946 - MARIANA GUERRA
Externa à Instituição - LISIA DE MELO QUEIROZ - UFU