Nivel de adherencia de las empresas brasileñas listadas del sector de telecomunicaciones al pronunciamiento contable CPC 47
DOI:
https://doi.org/10.21680/2176-9036.2020v12n1ID19615Palabras clave:
CPC 47, adherencia, conformidad, telecomunicaciones.Resumen
Objetivo: El presente trabajo buscó analizar el nivel de adherencia de las empresas brasileñas del sector de telecomunicaciones listadas en la B3 al pronunciamiento contable CPC 47.
Metodología: Se ha elaborado un checklist que contiene 8 (ocho) criterios que las empresas deberían divulgar para obtener un alto nivel de cumplimiento al CPC 47. Se caracteriza por ser una investigación documental, con análisis de contenido junto a los estados financieros consolidados (balance general y pérdidas y ganancias del ejercicio), notas explicativas e informes de la administración divulgados por las compañías en los años 2017 y 2018.
Resultados: Los resultados muestran que ninguna empresa presentó una amplia adherencia a la nueva norma. La empresa Telefónica Vivo Brasil fue la que presentó el mayor nivel, 56,25%, mientras que la empresa Telebrás presentó el menor, 29,16%. Adicionalmente, se verificó si las empresas ya divulgaban su información de conformidad con la norma antes de convertirse en obligatoria, como forma de divulgación voluntaria. Las empresas OI S.A., Telebrás y Algar Telecom no presentaron ninguna mención al CPC 47 en los tres primeros trimestres del año 2017. Por otro lado, las empresas Telefónica Vivo Brasil y TIM Participações hicieron alusión a la norma desde el primer período analizado.
Contribuciones del Estudio: Es un tema actual en las encuestas en contabilidad, por ser el año de implementación del CPC 47, y relevante, pues traerá cambios significativos en los criterios de reconocimiento y evidencia de los ingresos. A partir de la revisión bibliográfica, se verificaron pocos estudios tratando el tema. A partir de eso, esta investigación buscó contribuir en el sentido de ampliar el rol de trabajos producidos sobre el nuevo CPC, con un abordaje cuantitativo, en las líneas de evidencia contable y regulación.
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