Contabilização da Cédula de Produto Rural à Luz da sua Essência

Cássio Netto

No 319, Working Papers Series from Central Bank of Brazil, Research Department

Abstract: This article is a theoretical analysis based on the literature review of Rural Product Certificate (CPR) and its regulation. Takes into account primarily applicable laws and regulations issued by the Central Bank of Brazil, including the Chart of Accounts for Financial Institutions (COSIF). Also makes considerations about its accounting in view the essence of the operations, taking into account the pronouncements of the Accounting Pronouncements Committee (CPC), beyond the International Financial Reporting Standards (IFRS) issued by the International Accounting Standard Board (IASB), even not fully implemented in the country. The focus of the article is to identify the types of risk involved in the transaction, and whether the accounting used by financial institutions to acquire or guarantee CPR `s adequately reflect these risks. It is hoped that this study will contribute to these risks and the measurement of their values become clearly evident to external users of accounting information.

Date: 2013-07
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