Impactos da IFRS 9 sobre a classificação e mensuração dos ativos financeiros nas maiores instituições financeiras brasileiras em 2018
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Data
2021-02-26
Autores
Side, Larissa Niedzielski [UNIFESP]
Orientadores
Fernandes, Francisco Carlos [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
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Resumo
Em 2014 a IFRS 9 - Instrumentos Financeiros foi emitida e se tornou obrigatória em 2018 no Brasil, trazendo mudanças na classificação e mensuração de instrumentos financeiros. Este estudo analisa os impactos da adoção da norma IFRS 9 - Instrumentos Financeiros, nos 9 maiores bancos de acordo com o ranking da revista Valor Econômico. O delineamento metodológico foi descritivo, qualitativo e documental. Foram analisadas as demonstrações financeiras em IFRS emitidas no ano de 2018 dos bancos selecionados, a fim de encontrar impactos financeiros e de apresentação das próprias demonstrações financeiras. Aplicou-se um critério de pontuação para verificar aspectos demonstrados nos relatórios financeiros sobre a IFRS 9. Como conclusão geral, constatou-se que as informações contidas nas demonstrações financeiras poderiam trazer informações mais claras e detalhadas sobre alguns processos no que tange à transição da IAS 39 para a IFRS 9.Os achados da pesquisa também sugerem que a IFRS 9 pode não ter sido tão complexa quanto se esperava, uma vez que pode ser inferido pelos percentuais apurados que as classificações previstas na IAS 39 são muito semelhantes às classificações requeridas pela IFRS 9. O principal impacto é no impairment, pois antes era calculado pela perda incorrida e agora é calculado pelas perdas incorridas e esperadas, gerando mais perdas para a demonstração do resultado.
In 2014 IFRS 9 - Financial Instruments was issued and became mandatory in 2018 in Brazil, bringing changes in the classification and measurement of financial instruments. This study analyzes the impacts of the adoption of the IFRS 9 - Financial Instruments standard, in the 9 largest banks according to the ranking of Valor Econômico magazine. The methodological design was descriptive, qualitative and documentary. The IFRS financial statements issued in 2018 from selected banks were analyzed to find financial impacts and presentation of the financial statements themselves. A scoring criterion was applied to verify aspects demonstrated in the financial reports on IFRS 9. As a general conclusion, it was found that the information contained in the financial statements could bring clearer and more detailed information on some processes regarding the transition from IAS 39 to IFRS 9. The research findings also suggest that IFRS 9 may not have been as complex as expected, since it can be inferred from the percentages found that the classifications provided for in IAS 39 are very similar to the classifications required by IFRS 9. The main impact is on impairment, as previously it was calculated by the incurred loss and now it is calculated by the incurred and expected losses, generating more losses for the income statement.
In 2014 IFRS 9 - Financial Instruments was issued and became mandatory in 2018 in Brazil, bringing changes in the classification and measurement of financial instruments. This study analyzes the impacts of the adoption of the IFRS 9 - Financial Instruments standard, in the 9 largest banks according to the ranking of Valor Econômico magazine. The methodological design was descriptive, qualitative and documentary. The IFRS financial statements issued in 2018 from selected banks were analyzed to find financial impacts and presentation of the financial statements themselves. A scoring criterion was applied to verify aspects demonstrated in the financial reports on IFRS 9. As a general conclusion, it was found that the information contained in the financial statements could bring clearer and more detailed information on some processes regarding the transition from IAS 39 to IFRS 9. The research findings also suggest that IFRS 9 may not have been as complex as expected, since it can be inferred from the percentages found that the classifications provided for in IAS 39 are very similar to the classifications required by IFRS 9. The main impact is on impairment, as previously it was calculated by the incurred loss and now it is calculated by the incurred and expected losses, generating more losses for the income statement.