INTERNATIONAL CONVERGENCE OF ACCOUNTING STANDARDS AND CHANGES IN THE SEGMENT REPORT STRUCTURE: FROM VOLUNTARY DISCLOSURE TO CPC 22 ADVENT

• Autor(a) principal: Schvirck, Eliandro
• Data de Publicação: 2014
• Outros Autores: Lunkes, Rogério João, Gasparetto, Valdirene, Borba, José Alonso
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3686
• topic: segment report; CPC 22; disclosure; public companies.; información por segmentos; CPC 22; divulgación; las empresas portátiles.; relatório por segmentos; CPC 22; evidenciação; companhias abertas

The adoption of international accounting standards (IFRS) in Brazil motivated several changes in business procedures. In this sense, the objective of this study was to evaluate the impact on the structure of the reports in companies that voluntarily disclosed segments before the promulgation of CPC 22. The study adopted a descriptive approach and was conducted through data survey in the notes of 47 public companies that comprised the IBrX 50 index in December 2012. The study period comprised the years from 2008 to 2011. The research results show that the adoption of CPC 22 was relevant to expand the number of companies that published the report on a voluntary basis, around 15% of the companies made the disclosure, as of 2010 the publication was made by 96% of the companies. The impact on the financial structure of the companies that voluntarily disclosed the report by segments, can be noticed by the aggregation of selected information that are not presented in the consolidated statements, such as outcome measures not provided for in the legislation, the possibility of combining segments according to the internal structure used in the management of the company and information about who is the main manager in the decision making of the company.