Contabilidade corporativa - Equivalência patrimonial - Análise do CPC Nº 18 - Investimento em coligada

Abstract

In this study, we discuss the main aspects related to adjustments to the new accounting practices in line with the Accounting Pronouncements Committee - CPC No. 18. This has important implications for the quality of accounting information to the accounting professional for other professionals who use this information, as economists, investors and financial analysts, as well as other stakeholders. The study, by means of a case study exposes essentially without any claim to exhaust thesubject, on the use of the equity method in the evaluation of investments in other society, in line with the new concept of associate company , amended Article 248 of Law 6404 of 1976, which brought a new list of companies subject to the equity method (MEP). In the current wording of that article is no more the expression "relevant investments", although information for the purpose of the balance sheets of subsidiaries and affiliates (notes), the concept of relevance of investments in affiliatesand subsidiaries has not been altered