Disclosure of immobilized assets on companies sector industrial goods of BM&FBovespa
The study examined the process of disclosure of Industrials companies listed on the BM&FBovespa, after the convergence of Brazilian accounting to IFRS, in accordance with CPC 27 - Fixed Assets . Was carried a descriptive study, conducted through content analysis and quantitative approach using t...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
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Universidade Estadual de Maringá
2014-12-01
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| Series: | Enfoque |
| Subjects: | |
| Online Access: | http://186.233.154.254/ojs/index.php/Enfoque/article/view/21429 |
| _version_ | 1811327782883426304 |
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| author | Sueli Viviani Franciele Beck Rosemar José Hall Roberto Carlos Klann |
| author_facet | Sueli Viviani Franciele Beck Rosemar José Hall Roberto Carlos Klann |
| author_sort | Sueli Viviani |
| collection | DOAJ |
| description | The study examined the process of disclosure of Industrials companies listed on the BM&FBovespa, after the convergence of Brazilian accounting to IFRS, in accordance with CPC 27 - Fixed Assets . Was carried a descriptive study, conducted through content analysis and quantitative approach using the calculation of entropy proposed by Zeleny (1982). The sample consists of 34 companies in the Industrial Goods sector listed on the BM&FBovespa. The results revealed that the disclosure of items of fixed assets is not performed homogeneously by companies. Some requirements required by CPC 27 were reported incompletely or are absent. A detailed analysis of the items investigated stressed that disclosure to class of fixed assets, was the best performed, followed by depreciation policies adopted by companies, it was observed that most companies show so complete this information. The information highlighted regarding the reconciliation of the carrying amount, had higher entropy, hence there is greater heterogeneity in this items reported. The disclosure of other information about the property, deemed necessary by CPC27, were less prominent by the companies, not apply in some cases or for being absent in the notes. In general, we concluded that the analyzed companies have been responding only partially to the disclosure requirements of CPC 27. However, the basic and more important information to the external user, concerning the class of assets and depreciation rates are being shown. |
| first_indexed | 2024-04-13T15:14:11Z |
| format | Article |
| id | doaj.art-2d8a0759f8da47ac889f1f98bc36c017 |
| institution | Directory Open Access Journal |
| issn | 1984-882X |
| language | Portuguese |
| last_indexed | 2024-04-13T15:14:11Z |
| publishDate | 2014-12-01 |
| publisher | Universidade Estadual de Maringá |
| record_format | Article |
| series | Enfoque |
| spelling | doaj.art-2d8a0759f8da47ac889f1f98bc36c0172022-12-22T02:41:55ZporUniversidade Estadual de MaringáEnfoque1984-882X2014-12-01333213410.4025/enfoque.v33i3.2142911901Disclosure of immobilized assets on companies sector industrial goods of BM&FBovespaSueli Viviani0Franciele Beck1Rosemar José Hall2Roberto Carlos Klann3UNIVERSIDADE REGIONAL DE BLUMENAU - FURBUNIVERSIDADE REGIONAL DE BLUMENAU - FURBUNIVERSIDADE REGIONAL DE BLUMENAU - FURBUNIVERSIDADE REGIONAL DE BLUMENAU - FURBThe study examined the process of disclosure of Industrials companies listed on the BM&FBovespa, after the convergence of Brazilian accounting to IFRS, in accordance with CPC 27 - Fixed Assets . Was carried a descriptive study, conducted through content analysis and quantitative approach using the calculation of entropy proposed by Zeleny (1982). The sample consists of 34 companies in the Industrial Goods sector listed on the BM&FBovespa. The results revealed that the disclosure of items of fixed assets is not performed homogeneously by companies. Some requirements required by CPC 27 were reported incompletely or are absent. A detailed analysis of the items investigated stressed that disclosure to class of fixed assets, was the best performed, followed by depreciation policies adopted by companies, it was observed that most companies show so complete this information. The information highlighted regarding the reconciliation of the carrying amount, had higher entropy, hence there is greater heterogeneity in this items reported. The disclosure of other information about the property, deemed necessary by CPC27, were less prominent by the companies, not apply in some cases or for being absent in the notes. In general, we concluded that the analyzed companies have been responding only partially to the disclosure requirements of CPC 27. However, the basic and more important information to the external user, concerning the class of assets and depreciation rates are being shown.http://186.233.154.254/ojs/index.php/Enfoque/article/view/21429Ativo imobilizadoCPC 27Bens IndustriaisConvergência contábil |
| spellingShingle | Sueli Viviani Franciele Beck Rosemar José Hall Roberto Carlos Klann Disclosure of immobilized assets on companies sector industrial goods of BM&FBovespa Enfoque Ativo imobilizado CPC 27 Bens Industriais Convergência contábil |
| title | Disclosure of immobilized assets on companies sector industrial goods of BM&FBovespa |
| title_full | Disclosure of immobilized assets on companies sector industrial goods of BM&FBovespa |
| title_fullStr | Disclosure of immobilized assets on companies sector industrial goods of BM&FBovespa |
| title_full_unstemmed | Disclosure of immobilized assets on companies sector industrial goods of BM&FBovespa |
| title_short | Disclosure of immobilized assets on companies sector industrial goods of BM&FBovespa |
| title_sort | disclosure of immobilized assets on companies sector industrial goods of bm fbovespa |
| topic | Ativo imobilizado CPC 27 Bens Industriais Convergência contábil |
| url | http://186.233.154.254/ojs/index.php/Enfoque/article/view/21429 |
| work_keys_str_mv | AT sueliviviani disclosureofimmobilizedassetsoncompaniessectorindustrialgoodsofbmfbovespa AT francielebeck disclosureofimmobilizedassetsoncompaniessectorindustrialgoodsofbmfbovespa AT rosemarjosehall disclosureofimmobilizedassetsoncompaniessectorindustrialgoodsofbmfbovespa AT robertocarlosklann disclosureofimmobilizedassetsoncompaniessectorindustrialgoodsofbmfbovespa |