APLICAÇÃO DO CPC 25: UMA ANÁLISE DAS EMPRESAS DO SEGMENTO DE SIDERURGIA LISTADAS NA B3.

Roxo Fraga, Thiago; Witt Haddad Carraro, Wendy Beatriz; Dal Bem Venturini, Lauren

As of the amendments instituted by Law nº 11.638/07, convergence to the international accounting standard became mandatory, especially for publicly traded companies. Aiming to advance Silva, Carraro and Silva (2014), who found little adherence by companies in the steel industry in 2011, this study analyzes how the requirements of CPC 25 are being applied in the financial statements of companies in the steel industry developed at Level 1 of Corporate Governance of Brazil, Bolsa, Balcão -- B3 S.A, in 2015. For this, a qualitative descriptive and documental research was carried out. For the collection of data from the accounting projections, a checklist was used listing the main requirements of CPC 25, being applied in the Balance Sheet and in the Explanatory Notes for the year 2015. The results demonstrate that the organizations are applying the descriptions of recognition, measurement and disclosure of CPC 25, however the level of detail, not that it refers to disclosure, varies between them. In view of the findings by Silva, Carraro and Silva (2014), it is possible to observe a specific evolution in the application of international accounting standards. The survey also pointed to the use of supply terms to designate other asset accounts, an old practice that still persists in accounting projections. The findings of the study allow information users to understand the specificities that companies in the steel industry involve in Level 1 of Corporate Governance of B3 report on contingent assets and liabilities.

Revista Fatec Zona Sul (REFAS), 2023, Vol 10, Issue 1, p20

2359-182X

Academic Journal

10.26853/Refas_ISSN-2359-182X_v10n01_05