Combinações de empresas pelo método de compra dos ativos: análise comparativa entre as normas do IASB e as do Brasil

Abstract

This article presents the results of a comparative study about one form of business combination, defined both by the international and Brazilian accounting standards. The research compares the main pronouncements and accounting standards - issued by international and Brazilian accounting boards - related to business combination in accordance with the purchase method. The study also includes a practical case for this form of business combination, based on the international and Brazilian accounting standards. Finally, the study shows that Brazilian accounting boards do not issue any explicit pronouncement about business combinations (purchase method) and that these forms of business association are practiced by Brazilian companies and are regulated by Brazilian laws. The study also demonstrates that Brazilian companies carry out business combinations through the purchase method in the same way as defined by international accounting standards.