PROPOSTA DE MODELO CONTÁBIL PARA ANÁLISE DE DESEMPENHO DAS ADMINISTRADORAS DE CONSÓRCIOS

Abstract

The objective of this work is to propose an accounting model for consortium management companies through exploratory, qualitative, bibliographic and documentary research. Initially, the COSIF accounting model was presented and discussed in opposition to the Accounting Theory, resulting in a model that proposes: (1) revenue recognition on an accrual basis, depending on the stage of completion of service provision; (2) constitution of a loss estimate for receivables and registration in a liability account of receipts received in advance; (3) deferral of expenses with recognition proportional to the revenues generated; (4) constitution of a provision for losses in consortium groups, which is dedicated to recording the potential credit risk to which the consortium administrator is exposed; (5) constitution of provision for group closure. Finally, deferred taxes on temporary differences are discussed. The model can be used initially for management control purposes and serves as a starting point for a more in-depth discussion in terms of corporate accounting and for improving the COSIF standard. The present work contributes to the practice and to the academy by proposing an accounting model for assessing economic and financial performance, based on technical and theoretical discussions for consortium administrators who have a unique business model.