Evidenciação de passivos a valor justo em empresas do setor de construção civil da BM&FBOVESPA
Keywords:
Evidenciação. Passivos. Valor Justo.Abstract
O estudo objetivou verificar como os aspectos relativos à avaliação de passivos a valor justo são evidenciados pelas empresas de construção civil listadas na BM&FBovespa. A pesquisa é qualitativa, bibliográfica e documental. A população são as 125 empresas listadas no segmento do Novo Mercado da BM&FBovespa. A amostra é não aleatória e intencional, com investigação de 17 empresas do setor de construção listadas no Novo Mercado. A análise corresponde aos anos de 2007 a 2011. Realizou-se análise de conteúdo das notas explicativas das empresas. Constatou-se que 8 empresas evidenciaram contas do passivo a valor justo no período de 2008 a 2011. Em 2009, apenas uma empresa evidenciou o valor justo. A partir de 2010, outras 7 empresas iniciaram a evidenciação dos passivos a valor justo, em razão que neste ano ocorreu a incumbência legal da referida evidenciação. Vislumbrou-se a preocupação das empresas quanto aos métodos mais objetivos de mensuração, cujos enfoques se dão por meio do mercado, de entradas/resultados e no custo. Constatou-se também que as empresas contabilizaram no resultado os ganhos ou as perdas oriundas da mensuração a valor justo. A maioria das empresas não evidenciou informações mínimas em relação ao valor justo dos passivos. A partir desses resultados, pode-se atribuir o conceito insatisfatório no quesito evidenciação para a maior parte da amostra. Apenas uma empresa foi classificada com conceito muito bom. No entanto, percebeu-se considerável melhora na qualidade da evidenciação contábil entre os períodos de 2008 a 2011, bem como maior recorrência da contabilização a valor justo.
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