The goodwill in valuation of companies : a study on the impairment tests and changes in accounting scope of business combinations.

Este artigo descreve as principais altera??es introduzidas no normativo contabil?stico internacional no que tange ao goodwill e suas eventuais implica??es na informa??o contabil?stica divulgada. Ade-mais, este trabalho caracteriza os intang?veis sem condi??es de reconhecimento, com destaque para o goodwill, suas especificidades, as controv?rsias reinantes entre pesquisadores no tocante ? sua con-tabiliza??o, enfatizando, neste prisma, a necessidade de realiza??o dos testes de imparidade. Nessa esfera, o presente artigo centra-se em analisar a pol?mica da determina??o da taxa de desconto, es-tudar o conceito de justo valor e observar a rela??o entre contabilidade e as t?cnicas de avalia??o de empresas. Por fim, este trabalho lan?a luz ? import?ncia da ado??o dessas normas por pa?ses como Portugal e Brasil, a fim de garantir uma informa??o financeira com alto ?ndice de relev?ncia e fiabi-lidade, afinal as informa??es divulgadas pelas empresas ajudam os usu?rios das Demonstra??es Financeiras Consolidadas a avaliar a natureza, os riscos e os efeitos financeiros associados ?s con-centra??es de atividades empresariais e ao goodwill, aspectos estes de extrema import?ncia para a tomada de decis?es.This article describes the main changes to the international accounting standards with respect to goodwill and its possible implications on accounting information disclosed. Furthermore, this study characterizes the intangibles without recognition conditions, especially goodwill, their specificities, the reigning controversy among researchers regarding its accounting, emphasizing, in this light, the need for tests of impairment. In this realm, this paper focuses on analyzing the controversy of the determination of the discount rate, study the concept of fair value and observe the relationship be-tween accounting and business valuation techniques. Finally, this work sheds light on the im-portance of adopting these standards by countries like Portugal and Brazil in order to ensure finan-cial information with high relevance and reliability, after all information disclosed by companies help users of the consolidated financial statements to assess the nature, risks and financial effects associated with business combinations and goodwill, these aspects of importance to decision mak-ing