Study of Level of disclosure of the impairment by Brazilian Banks: An Application of Content Analysis based on Notes

Resumen

The growing need to recognize, highlight and explore the impairments of assets means that various economic sectors, including financial, encounter constant conflict to carry out such processes. Accordingly, the objective of this study is to empirically examine the process of disclosure of information about impairment in the structure of the Notes of the twelve largest banks in Brazil. To this end, it analyzed the content of external sources in the Notes of each bank, based on classifications previously established in the methodology. To guide the analysis, three tables were made which served as the basis for presenting the results show that the impairment test. The results showed similarity between the twelve banks in relation to the lack of information for applying the test for impairment. There is evidence that there are assets (financial and non financial) assessed the value exceeds the value of financial recovery, except for one that says the procedure include the evaluation of their assets. It is noted that Brazilian banks are in the process of adoption of standards related to the recovery of assets and still awaiting more detailed statements of the Central Bank of Brazil (BCB) for the proper use of discretion. However, it was the efforts of some banks to demonstrate the impairment in their notes.