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Recognition of losses to impairment of assets: impairment in oil operation and production assets. (2011). Paula Danyelle Almeida da Silva, ; Odilanei Morais dos Santos, .
In: Brazilian Business Review.
RePEc:bbz:fcpbbr:v:8:y:2011:i:2:p:66-91.

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  14. GOUVEIA, F.H.C.; MARTINS, E. Comparação dos métodos de tratamento do goodwill adquirido face às características qualitativas da informação contábil: impairment test x amortização. In: Congresso USP de Controladoria e Contabilidade, VIII, 2008. Anais... SAO PAULO FEA / USP, 2008.
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  22. On June 30, 2009, the Financial Accounting Standards Board - FASB issued SFAS 168 “The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles,” establishing a single source for the U.S./American?? accounting standards called the “Accounting Standard Codification - ASC. Thus, the FASB Statements - SFAS, FASB Staff Positions - FSP, FASB Interpretation -FIN or Emerging Issues Task Force Abstracts - EITF accounting topics have been renamed “ASC Topic”. SFAS 144 became part of the ASC Topic 360 - Property, Plant and Equipment. ii The pronouncements SFAS 19, 25 and 69 were renamed to ASC Topic 932 - Extractive Activities - Oil and Gas.
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  25. Recognition of losses to impairment of assets 89 BBR, Vitória, v. 8, n. 2, Art. 4, p. 66-91, Apr. - Jun. 2011 www.bbronline.com.br DOMINGUES, JCA et al. Perda do valor de recuperação (impairment) de ativos em campos petrolíferos: um estudo das empresas listadas na NYSE. In: Congresso USP de Controladoria e Contabilidade, VIII, 2008. Anais... SAO PAULO FEA / USP, 2008.
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  27. RODRIGUES, F.F.; GONÇALVES, R.S. Problemas no teste de impairment dos ativos intangíveis: o caso de uma empresa de telecomunicações brasileira. In: Encontro da ANPAD, XXXI, 2007. Anais... Rio de Janeiro ANPAD, 2007. SANTOS, O.M.; SILVA, P.D.A.; SANCOVSCHI, M. Contabilidade das empresas petrolíferas: o custo de abandono. BASE - Journal of Business and Accounting Unisinos.
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  28. São Leopoldo: 2, n. 3, p. 5-14, Jan. / Apr., 2006. SILVA, P.D.A. Análise da evidenciação das informações sobre o impairment dos ativos de longa duração de empresas petrolíferas. Dissertação (Mestrado em Ciências Contábeis).
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  29. Santos, Santos e Silva BBR, Vitória, v. 8, n. 2, Art. 4, p. 66-91, Apr. - Jun. 2011 www.bbronline.com.br PARIS, DG; TITARD, PL Impairment of oil and gas properties: is a ceiling test needed for successful companies Efforts? Journal of Accountancy. v. 172, paragraph 6. 1991.
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  30. SILVA, PDA et al. Impairment de ativos de longa duração: comparação entre SFAS 144 e o IAS 36. In: Congresso USP de Controladoria e Contabilidade, VIII, 2008. Anais... SAO PAULO FEA / USP, 2008. SOUZA, M.M.; BORBA, J.A.; DUTRA, M.H. Uma verificação das informações sobre o impairment test nas demonstrações financeiras padronizadas (CVM) e no relatório 20-F (SEC) das empresas brasileiras que negociam ADRs na bolsa de valores dos Estados Unidos.
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  31. SMITH, M.S.J.; FERRAREZI, M.A.D.O.; CIA, J.N.S. Impairment – obrigatoriedade ou estratégia: o caso de uma sociedade Ltda. In: Congresso UFSC de Contabilidade e Finanças, 2, 2008. Anais... Florianópolis: UFSC, 2008.
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  32. WRIGHT, CJ, Gallun, RA Fundamentals of oil & gas accounting. 5. ed., Tulsa, Oklahoma: PennWell, 2008.
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  33. WRIGHT, CJ; BROCK, HR Relevance versus reliability of oil and gas reserve quantity and value disclosures: the results of two decades of research. Petroleum Accounting and Financial Management Journal, Fall, 2004. 3. Fall, 1999.
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  34. ZANDONAI, F.; BORBA, J. O que dizem os achados das pesquisas empíricas sobre o teste de impairment: uma análise dos Journals em língua inglesa. Contabilidade, Gestão e Governança. Brasilia. v.12, n.1. Jan. / Apr., 2009.
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