Forms of measurement of the income and the consequences in the calculation of the ROA ; Formas de Mensuração do Lucro e os Reflexos no Cálculo do ROA
The objective of this study is to analyze which the consequences in the ROA (Return on Assets), when of the use of different forms of measurement of the income. The forms of measurement, approached in this work, are: the accounting operational income, comprehensive income and net income. The North American accounting standards (US GAAP) make possible the use of the two first forms while what and the Brazilian legislation (Lei 6.404/76) establishes the application of third. The work present the three forms of measurement of the income aiming at to answer which the consequences in the ROA for the use of different forms of measurement of income? The main similarities and differences between the three concepts inhabit in the following aspects: value of measurement of the costs and expenditures; consideration of extraordinary items as integrant of the result or of the Equity; the accounting treatment of deriving contributions of not controlling shareholders or of third with characteristics of capital reserve. The ROA is calculated from the income presented for the company, and then the form of used measurement will influence the analysis of this pointer. ; O objetivo deste estudo é analisar quais são os reflexos no ROA (Return on Assets) ou retorno sobre ativos, quando da utilização de diferentes formas de mensuração do lucro. As formas de mensuração, abordadas neste trabalho, são: lucro operacional contábil, lucro abrangente e lucro líquido. As normas contábeis norte-americanas (US GAAP) possibilitam a utilização das duas primeiras formas enquanto que a legislação brasileira (Lei 6.404/76) estabelece a aplicação da terceira. O trabalho apresenta as três formas de mensuração do lucro visando responder quais os reflexos no ROA pela utilização de diferentes formas de mensuração de lucro? As principais semelhanças e diferenças entre os três conceitos residem nos seguintes aspectos: valor de mensuração dos custos e despesas; consideração dos itens extraordinários como integrantes do resultado ou do Patrimônio Líquido; o ...