Abstract
The study examined the process of disclosure of Industrials companies listed on the BM&FBovespa, after the convergence of Brazilian accounting to IFRS, in accordance with CPC 27 - Fixed Assets . Was carried a descriptive study, conducted through content analysis and quantitative approach using the calculation of entropy proposed by Zeleny (1982). The sample consists of 34 companies in the Industrial Goods sector listed on the BM&FBovespa. The results revealed that the disclosure of items of fixed assets is not performed homogeneously by companies. Some requirements required by CPC 27 were reported incompletely or are absent. A detailed analysis of the items investigated stressed that disclosure to class of fixed assets, was the best performed, followed by depreciation policies adopted by companies, it was observed that most companies show so complete this information. The information highlighted regarding the reconciliation of the carrying amount, had higher entropy, hence there is greater heterogeneity in this items reported. The disclosure of other information about the property, deemed necessary by CPC27, were less prominent by the companies, not apply in some cases or for being absent in the notes. In general, we concluded that the analyzed companies have been responding only partially to the disclosure requirements of CPC 27. However, the basic and more important information to the external user, concerning the class of assets and depreciation rates are being shown.
Highlights
27 were reported incompletely or are absent
A detailed analysis of the items investigated stressed that disclosure to class of fixed assets, was the best performed, followed by depreciation policies adopted by companies, it was observed that most companies show so complete this information
We concluded that the analyzed companies have been responding only partially to the disclosure requirements of Comitê de Pronunciamentos Contábeis (CPC) 27
Summary
O cenário globalizado, juntamente com a dinâmica dos negócios, exige cada vez mais das organizações a evidenciação de informações de qualidade para a segurança das diversas partes relacionadas. Verificou-se na literatura diversas pesquisas voltadas à investigação dos impactos causados pelo processo de convergência no grupo de ativo imobilizado, ou aspectos específicos desses elementos, dentre as quais destacam-se Borba e Zandonai (2009), que desenvolveram um estudo bibliométrico sobre o fair value; Paik (2009) investigou a reavaliação dos ativos imobilizados afetados pela padronização das IFRS; Denberg, Silva e Silva (2011), que tiveram foco nos conceitos de fair value ou valor justo aplicado aos ativos tangíveis; e Freire et al (2012) ao evidenciarem a aderência das empresas de Bens Industriais na adoção de novas práticas relacionadas aos critérios de depreciação. O presente estudo traz contribuições ao desenvolvimento da temática, inferindo a congruência das empresas de Bens Industriais, que necessitam de altos investimentos de ativos imobilizados para consecução de suas atividades, no atendimento dos requisitos de evidenciação do CPC 27
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