Análise da aplicação do Impairment em cooperativas de crédito de Minas Gerais

Abstract

The changes in legislation and the convergence of Brazilian accounting to the international rules brought changes in Brazilian accounting scenario. The objective of this study is to demonstrate the application of the one of these changes, entitled Impairment test, in the sectorof credit unions in the state of Minas Gerais. The study was based on Accounting Statements and Explanatory Notes presented for the year 2010, from a sample of 39 credit unions in the State. The compilation of the observed data shows practically identical conclusions amongcredit unions in the sample. According to the data evaluated, perceives the non-application of Ipairment test, despite the legal obligation, and concludes the absence of consistent disclosure of accounting statements presented. Also it is noted that the justification for not applying the Impairment test was inconsistent with what is required and that subsequent studies should seek to obtain the reasons for not applying the statutory requirement assessed.