AVP - Ajuste a valor presente e sua influência na gestão da lucratividade

Abstract

The impacts that cause the fixed interest business transactions, the financial statements, to be developed in a given period, so that these do not reflect the reality of the moment for what it is necessary to recognize the value of money over time, so that can compare values expressed for different dates, where the present value corresponds to the current value of a future amount. This research focuses on the analysis of the applicability of the method to update the present value-AVP in the financial statements, with emphasis on economic outcomes business, as required by law 11.638/07 and 11.941/09, which attempts to explain the influence and impact of the applicability method AVP in managing profitability. The methodology adopted in the research is exploratory and Bibliographical, based on the financial statements of the company and economic Totvs SA, which concludes that the measurement values of the current date provides managers with a different perspective and more realistic about their financial results and financial, are usually distorted when evaluated in the long run by not considering the value of money changes over time and their impact is considerable in the management of profitability, thus influencing the policies of investment and financing business