Análise da divulgação das provisões e dos passivoscontingentes tributários das empresas do agronegócio listadas na B3
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Data
2023-08-09
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Universidade Federal de Goiás
Resumo
The lack of information or incomplete disclosure of provisions and contingent liabilities can influence the analysis of the financial performance of companies and persuade users of accounting accounts to make an appropriate decision. From this perspective, the objective study analyzes the level of disclosure of contingent liabilities and provisions taxes of agribusiness companies in the processed food subsector. To this end, the 14 companies in this subsector listed on B3 were followed, from 2018 to 2022. In order to analyze the disclosed information of the listed companies, a qualitative, descriptive and documentary research was carried out and data analysis was carried out based on a checklist prepared from CPC 25 – Provisions, Contingent Liabilities and Contingent Assets. The results showed that not all disclosure criteria for provisions and contingent liabilities are disclosed by companies, with an average disclosure of less than 60% of the items in the five years analyzed. Thus, it is concluded that in order to improve the transparency of the company's economic and financial situation and to assist users in decision-making, companies must review and improve the information disclosed about provisions and contingent liabilities.
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CPC 25, Disclosure, Alimentos processados, Disclosure, Processed foods
Citação
PEREIRA, Emanueli da Rocha. Análise da divulgação das provisões e dos passivos contingentes tributários das empresas do agronegócio listadas na B3. 2023. 45 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2023.