DISCLOSURE OF FINANCIAL STATEMENTS OF THE SICREDI COOPERATIVE CREDIT SYSTEM

Detalhes bibliográficos
Autor(a) principal: Raimundini, Simone Leticia
Data de Publicação: 2012
Outros Autores: Anschau, Vivian Maria, Bianchi, Márcia, Rocha, João Marcos Leão da
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/2144
Resumo: Accounting aims to generate relevant information about the financial position of an entity. Group of companies is used the consolidated financial statements. The objective of this study is to analyze the different methodologies used for the consolidation of the Balance Sheet and Statement of Income in the Cooperative Credit System Sicredi and evaluate the main advantages and limitations of each methodology from the perspective of accounting disclosure, based on IFRS 10. This research is characterized as descriptive, qualitative and case study. The results were analyzed from real data indexed, in order to preserve the confidentiality of information. The main result shows that the method of consolidation that involves all the companies in the Sicredi allows a better analysis of financial position due to the higher level of accounting disclosure on the conglomerate. We conclude that the different methodologies of consolidation of financial statements applied to System Sicredi show different levels of accounting information. The adoption of the concept of control, in accordance with IFRS 10, on the methodology that consolidates the entire conglomerate is one that presents greater disclosure. Keywords: Consolidated Financial Statements. Disclosure. Credit Union. Cooperative Bank Sicredi. 
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spelling DISCLOSURE OF FINANCIAL STATEMENTS OF THE SICREDI COOPERATIVE CREDIT SYSTEMEVIDENCIAÇÃO DAS DEMONSTRAÇÕES CONTÁBEIS CONSOLIDADAS DO SISTEMA DE CRÉDITO COOPERATIVO SICREDIAccounting aims to generate relevant information about the financial position of an entity. Group of companies is used the consolidated financial statements. The objective of this study is to analyze the different methodologies used for the consolidation of the Balance Sheet and Statement of Income in the Cooperative Credit System Sicredi and evaluate the main advantages and limitations of each methodology from the perspective of accounting disclosure, based on IFRS 10. This research is characterized as descriptive, qualitative and case study. The results were analyzed from real data indexed, in order to preserve the confidentiality of information. The main result shows that the method of consolidation that involves all the companies in the Sicredi allows a better analysis of financial position due to the higher level of accounting disclosure on the conglomerate. We conclude that the different methodologies of consolidation of financial statements applied to System Sicredi show different levels of accounting information. The adoption of the concept of control, in accordance with IFRS 10, on the methodology that consolidates the entire conglomerate is one that presents greater disclosure. Keywords: Consolidated Financial Statements. Disclosure. Credit Union. Cooperative Bank Sicredi. O objetivo da contabilidade é fornecer informações relevantes sobre a posição econômico-financeira de uma entidade. Em grupos de empresas são utilizadas as demonstrações contábeis consolidadas. O objetivo deste estudo é analisar as diferentes metodologias utilizadas para a consolidação do Balanço Patrimonial e da Demonstração do Resultado do Exercício no Sistema de Crédito Cooperativo Sicredi e avaliar as principais vantagens e limitações de cada metodologia sob a perspectiva da evidenciação contábil, com base no IFRS 10. Esta pesquisa se caracteriza como descritiva, qualitativa e estudo de caso. Para a análise dos resultados utilizou-se de dados reais indexados, com a finalidade de preservar o sigilo das informações. O principal resultado do estudo mostra que o método de consolidação que envolve todas as empresas mercantil-financeiras do Sistema Sicredi permite uma melhor análise da situação financeira e patrimonial devido ao maior nível de evidenciação contábil do conglomerado.  Conclui-se que as diferentes metodologias de consolidação das demonstrações contábeis aplicadas ao Sistema Sicredi evidenciam níveis diferentes da informação contábil. A adoção do conceito de controle, de acordo com o IFRS 10, na metodologia que consolida todo o conglomerado é aquela que apresenta maior disclosure.Palavras-chave: Demonstrações Contábeis Consolidadas. Evidenciação. Cooperativa de Crédito. Banco Cooperativo Sicredi.Portal de Periódicos Eletrônicos da UFRN2012-10-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/mswordhttps://periodicos.ufrn.br/ambiente/article/view/2144REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 No. 2 (2012): Jul./Dez.; 149-171REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 Núm. 2 (2012): Jul./Dez.; 149-171REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 4 n. 2 (2012): Jul./Dez.; 149-1712176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/2144/1578https://periodicos.ufrn.br/ambiente/article/view/2144/10149Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessRaimundini, Simone LeticiaAnschau, Vivian MariaBianchi, MárciaRocha, João Marcos Leão da2019-10-09T22:35:19Zoai:periodicos.ufrn.br:article/2144Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:35:19Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv DISCLOSURE OF FINANCIAL STATEMENTS OF THE SICREDI COOPERATIVE CREDIT SYSTEM
EVIDENCIAÇÃO DAS DEMONSTRAÇÕES CONTÁBEIS CONSOLIDADAS DO SISTEMA DE CRÉDITO COOPERATIVO SICREDI
title DISCLOSURE OF FINANCIAL STATEMENTS OF THE SICREDI COOPERATIVE CREDIT SYSTEM
spellingShingle DISCLOSURE OF FINANCIAL STATEMENTS OF THE SICREDI COOPERATIVE CREDIT SYSTEM
Raimundini, Simone Leticia
title_short DISCLOSURE OF FINANCIAL STATEMENTS OF THE SICREDI COOPERATIVE CREDIT SYSTEM
title_full DISCLOSURE OF FINANCIAL STATEMENTS OF THE SICREDI COOPERATIVE CREDIT SYSTEM
title_fullStr DISCLOSURE OF FINANCIAL STATEMENTS OF THE SICREDI COOPERATIVE CREDIT SYSTEM
title_full_unstemmed DISCLOSURE OF FINANCIAL STATEMENTS OF THE SICREDI COOPERATIVE CREDIT SYSTEM
title_sort DISCLOSURE OF FINANCIAL STATEMENTS OF THE SICREDI COOPERATIVE CREDIT SYSTEM
author Raimundini, Simone Leticia
author_facet Raimundini, Simone Leticia
Anschau, Vivian Maria
Bianchi, Márcia
Rocha, João Marcos Leão da
author_role author
author2 Anschau, Vivian Maria
Bianchi, Márcia
Rocha, João Marcos Leão da
author2_role author
author
author
dc.contributor.author.fl_str_mv Raimundini, Simone Leticia
Anschau, Vivian Maria
Bianchi, Márcia
Rocha, João Marcos Leão da
description Accounting aims to generate relevant information about the financial position of an entity. Group of companies is used the consolidated financial statements. The objective of this study is to analyze the different methodologies used for the consolidation of the Balance Sheet and Statement of Income in the Cooperative Credit System Sicredi and evaluate the main advantages and limitations of each methodology from the perspective of accounting disclosure, based on IFRS 10. This research is characterized as descriptive, qualitative and case study. The results were analyzed from real data indexed, in order to preserve the confidentiality of information. The main result shows that the method of consolidation that involves all the companies in the Sicredi allows a better analysis of financial position due to the higher level of accounting disclosure on the conglomerate. We conclude that the different methodologies of consolidation of financial statements applied to System Sicredi show different levels of accounting information. The adoption of the concept of control, in accordance with IFRS 10, on the methodology that consolidates the entire conglomerate is one that presents greater disclosure. Keywords: Consolidated Financial Statements. Disclosure. Credit Union. Cooperative Bank Sicredi. 
publishDate 2012
dc.date.none.fl_str_mv 2012-10-17
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/2144
url https://periodicos.ufrn.br/ambiente/article/view/2144
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/2144/1578
https://periodicos.ufrn.br/ambiente/article/view/2144/10149
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/msword
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 No. 2 (2012): Jul./Dez.; 149-171
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 Núm. 2 (2012): Jul./Dez.; 149-171
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 4 n. 2 (2012): Jul./Dez.; 149-171
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
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instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
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reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
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