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.
Published
Issue
Section
License
Definitions. The following terms shall be used as Agreement for this submission.
Notice: As part of the process for submission, the authors are obliged to verify the submission conformity in relation to all items listed in this requirement. The submissions which are not in accordance with the rules will be sending back to the authors.
1. It is stated that are the exclusive owners and holders of copyrights and content submitted to be published and in this sense agree with free of rights which get the first edition to the publisher and publication to the publishing house of Universidade Estadual do Centro-Oeste – Publishing UNICENTRO, by means of Capital Científico Journal with the work licensed at the same time under Creative Commons Attribution License, allowing the content sharing with the recognition of the authorship and initial publication of this Journal.
In this way, the author (authors) authorizes (they authorize) that Publishing UNICENTRO, through the Capital Científico Journal (Electronic-On Line or Printed) the publication of this content by printed and electronic, also for communication to the public, including the public exhibition, reproduction by any process, distribution, and others systems of display or exposure to public, by any ways, medias and supports.
2. It is declared that the responsibility by the originality of the work, and it is declared that its content was not published partially or in parts by a second journal, as well is not being considered for publication in another journal or publisher in any form of media. The authors are responsible by the information accuracy as well the data contained in the submitted content.
3. It is declared that in the text process of writing it was observed with accuracy the rules referred to citations and references to research sources used, according to the Brazilian law 9.610/ 1988 (law of Author’s rights) as well as it was observed the dispositions contained in the Committee and Ethic reference to the object researched.
4. It is declared that the authors rights was acquired reserved to the indirect owners when in the in the work there are remissions, translations, collections, inserted photos and images, which the property is not owned by the authors, as well as, authorizations with the direct owners or titular from registered, names of organizations or companies that are mentioned.
5. It is declared and that authors are obliged to indemnify UNICENTRO or its publishers, in the case of suffering any material or moral injury in consequence of the law or extra law acts promoted by third ones in reason of its publication departing from the published work.