Um estudo acerca das mudanças no reconhecimento das receitas conforme pronunciamento técnico CPC 47 nas empresas de construção pesada do Brasil

Abstract

This research proposes to investigate the main effects caused by the adoption of standard CPC 47 - Revenue from Contracts with Customers, in the recognition of revenue in heavy construction companies in Brazil. The goal of any for-profit entity is revenue making, any changes in how you execute and recognize revenues reflect significant changes in your operation. After comparing the standards currently followed by heavy construction companies, CPC 17, and the new standard to be adopted on January 1, 2018, CPC 47, evidence was obtained that the new standard will not only affect revenue recognition, but more Yes the whole operational cycle. The entities shall update the main processes and controls in relation to all changes required in the standard. In this way, it can be concluded that CPC 47 will have significant impacts on the heavy construction sector, altering the current recognition methods of revenue and internal controls.