The discourse adopted in the correction of accounting errors and adherence to the disclosure requirement of CPC 23 in companies listed in B3

• Autor(a) principal: Gordiano, Carlos Adriano Santos Gomes
• Data de Publicação: 2020
• Outros Autores: Sousa, Lorena Marques de, Sales, Barbara Nayara Alves, Monteiro Filho, Marco Antônio Vasconcelos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Científica Hermes
• Texto Completo: https://revistahermes.com.br/index.php/hermes1/article/view/588
• topic: erros contábeis; retificação de erros; CPC 23; evidenciação; contábil; accounting errors; correction of errors; CPC 23; accounting disclosure

The Technical Pronouncement CPC 23 defines the criteria for rectifying errors from previous periods, including the necessary elements in their disclosure, thus, this study aims to analyze the way in which companies evidence the correction of accounting errors in their explanatory notes, for the years 2015 to 2018. For that, a descriptive research was carried out as to its objectives and documentary, as to its outline. The documentary analysis focused on the explanatory notes of the financial reports of the companies and the compilation of data proceeded through the elaboration of a checklist using scores 0 and 1 to indicate the fulfillment or not of the disclosure requirements of CPC 23 and the exhaustive reading of the notes, for analysis of the speech contained in them. A report of frequency of terms was also generated, to identify keywords, but frequent ones. The results indicated that among the 149 errors identified, the category "registration errors" was the most frequent (100%), whereas there was only one record of rectification of "presentation errors" , “measurement errors”. As for meeting the requirements of CPC 23, there was a balance between three of the four categories (in only one there was low disclosure). The discourse present in the notes is very marked by an attempt to soften the effects of errors, using similar terms with less semantic impact, and to highlight the positive effects of the corrections made.