Provision disclosure analysis and contingent liabilities: a case study of B3 listed airlines regarding CPC compliance 25

• Autor(a) principal: Bissi de Oliveira, Renata
• Data de Publicação: 2020
• Outros Autores: César Oliveira Camelo, Augusto, do Prado Daciê, Franciele, Anzilago, Marcielle
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/18700
• topic: Disclosure; Contingent Liabilities and Provisions; Airlines; Disclosure of provisions and contingent liabilities; Disclosure; Pasivos contingentes y Provisiones; Aerolíneas; Divulgación de provisiones y pasivos contingentes.; Disclosure; Passivos Contingentes e Provisões; Linhas Aéreas; Disclosure de provisões e passivos contingentes

Purpose: Considering that the Brazilian civil aviation sector registered a significant share in the Brazilian GDP and has generated a significant contribution in the value added to the economy, this article aims to analyze the disclosure in the financial statements of Azul Linhas Aéreas Brasileiras SA, Gol Linhas Aéreas Inteligentes SA and Latam Airlines Group SA based on CPC 25's theoretical and regulatory approach from 2013 to 2018. Methodology: A qualitative and descriptive research was carried out, analyzing how the disclosure of the Provisions and Contingent Liabilities presented in the financial statements of the Brazilian airlines listed in Brazil, Bolsa, Bovespa (B3) - Azul Linhas Aéreas Brasileiras SA, Gol Linhas Aéreas Inteligentes SA and Latam Airlines Group SA, from 2013 to 2018. The technique used was the content analysis, which sought to verify, first, how the provisions and contingent liabilities disclosed by the airlines are classified. Then, it was determined how much each category represents (in amounts) in relation to the provisions and contingent liabilities disclosed. Results: The results indicate that the information is still flawed regarding adherence to the guidelines of the CPC 25 (2009) as for the disclosure of contingent liabilities, a fact that may represent a barrier in the analysis of the transparency of data and information to potential users of accounting information. About the provisions, there was a higher frequency of disclosure of information labor, regarding taxes, civil area, and return of aircraft. Contributions of the Study: This study allows us to analyze aspects related to the nature, recognition and measurement of provisions and contingent liabilities, especially regarding transparency in the disclosure and classification of these items, stimulating the reduction of informational asymmetry among users of accounting information.