IMPAIRMENT TEST: EVIDENCIAÇÃO DAS PERDAS E REVERSÕES NAS EMPRESAS DOS DIFERENTES NÍVEIS DE GOVERNANÇA CORPORATIVA DA B3 S.A.

Taking into account the time required by companies to legally carry out periodic analysis on the recovery of amounts recorded in Property, Plant and Equipment and Intangible Assets, the present study sought to analyze whether companies of different levels of Corporate Governance in Brasil, Bolsa, Balcão (B3) show the losses and reversals after the Asset Recoverability Test recommended by CPC 01 (R1) in its results, in the year 2018. Of a qualitative nature, the research used the content analysis of the Standardized Financial Statements (DFPs) and the Explanatory Notes (NEs) of the 100 largest companies on the B3 website, characterized as a documentary, descriptive study. The results indicate that the companies that disclose the information related to the Impairment Test tend to belong to some special segment of Corporate Governance and that the lack of transparency still perpetuates in relation to the years when this information was mandatory, leading to improvements for greater clarity in their information. information. Thus, from the perspective of the Disclosure Theory, this research, especially for the case of Brazilian publicly traded companies, contributes to the understanding of the accounting reality in the process of disclosure of the Asset Recovery Test, demonstrating the lack of standardization and not compressing the procedures of CPC 01 (R1), already signaled in previous empirical studies. Thus, it appears that there was no evolution and improvement in the disclosure process of the Impairment Test in the brazilian context.