Nível de aderência das empresas brasileiras listadas do setor de telecomunicações ao pronunciamento contábil CPC 47

Autores

DOI:

https://doi.org/10.21680/2176-9036.2020v12n1ID19615

Palavras-chave:

CPC 47, aderência, compliance, telecomunicações.

Resumo

Objetivo: O presente trabalho buscou analisar o nível de aderência (compliance) das empresas brasileiras do setor de telecomunicações listadas na B3 ao pronunciamento contábil CPC 47.

Metodologia: Foi elaborado um checklist contendo 8 (oito) critérios que as empresas deveriam divulgar para obter alto nível de compliance ao CPC 47. Caracteriza-se por ser uma pesquisa documental com análise de conteúdo junto às demonstrações financeiras consolidadas (balanço patrimonial e demonstração de resultado do exercício), notas explicativas e relatórios da administração divulgados pelas companhias nos anos de 2017 e 2018.

Resultados: Os resultados mostram que nenhuma empresa apresentou uma ampla aderência à nova norma. A empresa Telefônica Vivo Brasil foi a que apresentou maior nível, 56,25%, enquanto que a empresa Telebrás apresentou o menor, 29,16%. Adicionalmente, foi verificado se as empresas já divulgavam suas informações em conformidade à norma antes dela se tornar obrigatória, como forma de disclosure voluntário. As empresas OI S.A., Telebrás e Algar Telecom não apresentaram qualquer menção ao CPC 47 nos três primeiros trimestres do ano de 2017. Por outro lado, as empresas Telefônica Vivo Brasil e TIM Participações fizeram alusão à norma desde o primeiro período analisado.

Contribuições do Estudo: É um tema atual nas pesquisas em contabilidade, por ser o ano de implementação do CPC 47, e relevante, pois trará mudanças significativas nos critérios de reconhecimento e evidenciação das receitas. A partir da revisão bibliográfica, verificou-se poucos estudos tratando o tema. A partir disso, esta pesquisa buscou contribuir no sentido de ampliar o rol de trabalhos produzidos sobre o novo CPC, com uma abordagem quantitativa, nas linhas de evidenciação contábil e regulação.

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Publicado

03-01-2020

Como Citar

RAFAEL XAVIER DE OLIVEIRA; THAIS MOTA CRABBI; JOMAR MIRANDA RODRIGUES. Nível de aderência das empresas brasileiras listadas do setor de telecomunicações ao pronunciamento contábil CPC 47. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, [S. l.], v. 12, n. 1, 2020. DOI: 10.21680/2176-9036.2020v12n1ID19615. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/19615. Acesso em: 8 nov. 2024.

Edição

Seção

Seção 7: Internacional (S7)