Evolução na evidenciação de empresas na BM&F-BOVESPA

• Autor(a) principal: Abreu Junior, Diarone de
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/26707
• topic: Evidenciação; Disclosure; Compliance; Compliance; Notas Explicativas; Explanatory notes; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The adoption of international accounting standards by the Brazilian companies helped the transparency in financial statements, investors and other users, through clearer and more specific explanatory notes this study contributes to research on accounting disclosure in Brazil through the analysis of explanatory notes to companies that are already leaders in various sectors of the economy and are listed on BM&F. Among other things, inquired, as general purpose, whether there were developments in the disclosure of the notes and specifically if there is compliance in the presentation of explanatory notes, as the CPC advocates 26, in the years 2010 and 2016. Based on research in the published statements, sought to identify the level of adherence to established standards. The results showed that organizations have attended the presentation of assets and liabilities, although there are still gaps, the user of financial statements has more information to decision making. Key words: Disclosure. Compliance. Explanatory notes