Proposta de modelo contábil para companhias securitizadoras imobiliárias

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The objective of this study is to analyze the accounting practices adopted by Brazilian real estate securitization companies to record their securitization transactions, and also to determine if these accounting practices convey the essence of these transactions. Additionally, it also intends to assess how the transactions can be recorded by adopting International Financial Reporting Standards (IFRS) and also, based on the Framework for the Preparation and Presentation of Financial Statements and the essence of the transactions, consider any issues and dilemmas arising from the adoption of such international standards. In a second moment, the objective of this study is also to analyze which information related to securities issued is actually disclosed in the financial statements, and suggest notes to these statements that can improve the information level and transparency of the financial statements. In this analysis it has been used a sample of 15 companies that have issued Mortgage-Backed Securities, and researched many publications related to the theory of securitization transactions, the accounting theory and international accounting standards. By the end of the research we can be aware of the different types of accounting practices adopted by the companies, the information disclosed by these companies, aspects to be considered for the selection of an appropriate accounting model in connection with the International Financial Reporting Standards, and also the major issues arising from the application of the international standards

ASSUNTO(S)

ciencias contabeis real estate securitization normas internacionais de contabilidade securitização imobiliária companhias de seguro -- contabilidade certificados de recebíveis imobiliários international financial reporting standards contabilidade -- normas mortgage-backed securities

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