Business combinations e consolidação das demonstrações contábeis: uma abordagem comparativa entre os pronunciamentos e normas dos US-GAAP, IASC e Brasil

Abstract

This study presents a comparative analysis among the IASB, US-GAAP and Brazilian (BR-GAAP) accounting pronouncements for the transactions of business combinations (consolidation, merger or control acquisition) and for the consolidation of financial statements. Initially, it focalizes the accounting treatment and contemplates the methods of evaluation: pooling, that carry on the book values; and purchase, that modify the book values of remaining entities of business combination. It reviews the definition of business combinations according to the concepts of IASB, US-GAAP and Brazilian pronouncements and, subsequently, the definition used in this study. This study offers some statistics of the transactions of business combinations and gives a survey of how the main difficulties related to this subject were approached, as well as a determination of the most important issue of this study. In the comparative analysis, the main rules of accountancy are trated, highlighting the definitions, accounting treatment, methods of evaluation, consolidation and disclosure. Moreover, this study includes an analysis of the most sinificant procedures for consolidation, as well as some examples related to US-GAAP, IASB and BR-GAAP. Finally, some of the main similarities and differences are cleared up and the conclusions that were made on the basis of analysis are discussed.