Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1512
metadata.atena.dc.title: Statement of value added: disclosure of additional information in open capital brazilian companies of the sugar-ethanol sector
DEMONSTRAÇÃO DO VALOR ADICIONADO: EVIDENCIAÇÃO DE INFORMAÇÕES ADICIONAIS NAS EMPRESAS BRASILEIRAS DE CAPITAL ABERTO DO SETOR SUCROALCOOLEIRO
metadata.atena.dc.creator: Carlos Roberto Souza Carmo; Universidade de Uberaba
Igor Gabriel Lima
Mônica Aparecida Ferreira
Renata Oliveira
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: After the publication of Law 11.638/2007 and Law 11.941/2009, the Brazilian accounting standards have been considerably modified. Among their modifications, it has to be highlighted the production of socioeconomic information, for instance, those ones part of the Statement of Value Added (SVA). In this context, this paper aims at analyzing disclosure practices, by means of the presentation of additionalinformation contained in covering notes, held by every company belonging to the non-cyclic sector, which acted in the sugar and ethanol segment during 2008 and listed in BMF&BOVESPA. The analysis of such disclosure practices will take into account the additional information available in covering notes, concerning to elaboration, presentation and comprehension of SVA. Bibliographical review on SVA and disclosure process derived from its integration to the compulsory statement group was held. After that, the analysis of the disclosure practices implemented by the goal companies of this study, and their respective covering notes, was held. In addition, the administration reports were analyzed aiming at the detection of information which could be presented in the group of additional and compulsory information and, this way, increasing the level of the informational power of SVA. In the end, it was observed a gap between the obligation of SVA publication and the access to this additional information, facilitating its comprehension. Keywords: Disclosure; SVA; BMF&BOVESPA
Com a publicação da Lei 11.638/2007 e da Lei nº 11.941/2009, as normas contábeis brasileiras vêm sofrendo consideráveis alterações. Dentre essas alterações, destaca-se a produção de informações de caráter socioeconômico, por exemplo, aquelas contidas na DVA. Nesse contexto, o presente estudo tem por objetivo analisar as práticas de evidenciação, mediante a apresentação de informações adicionais contidas em notas explicativas, por todas as empresas do setor de consumo não cíclico, que atuaram no segmento de açúcar e álcool no ano de 2008, listadas na BMF&BOVESPA, no que tange à elaboração, apresentação e compreensão da DVA. Para tanto, realizou-se a revisão bibliográfica da temática envolvendo a DVA e o processo de evidenciação decorrente da sua integração ao grupo dos demonstrativos obrigatórios. A seguir, realizou-se a análise das práticas de evidenciação, mediante o uso de notas explicativas, implementadas pelas empresas alvo desse estudo. Adicionalmente, procedeu-se a análise nos respectivos relatórios da administração, objetivando a detecção de informações que poderiam ser apresentadas no grupo das informações adicionais e obrigatórias, e, assim, elevar o poder informativo da DVA. Ao final deste trabalho, verificou-se a existência de uma lacuna entre a obrigatoriedade da publicação da DVA e a divulgação de informações adicionais que facilitem sua compreensão.Palavras-chave: Evidenciação; DVA; BMF&BOVESP.ABSTRACTAfter the publication of Law 11.638/2007 and Law 11.941/2009, the Brazilian accounting standards have been considerably modified. Among their modifications, it has to be highlighted the production of socioeconomic information, for instance, those ones part of the Statement of Value Added (SVA). In this context, this paper aims at analyzing disclosure practices, by means of the presentation of additional information contained in covering notes, held by every company belonging to the non-cyclic sector, which acted in the sugar and ethanol segment during 2008 and listed in BMF&BOVESPA. The analysis of such disclosure practices will take into account the additional information available in covering notes, concerning to elaboration, presentation and comprehension of SVA. Bibliographical review on SVA and disclosure process derived from its integration to the compulsory statement group was held. After that, the analysis of the disclosure practices implemented by the goal companies of this study, and their respective covering notes, was held. In addition, the administration reports were analyzed aiming at the detection of information which could be presented in the group of additional and compulsory information and, this way, increasing the level of the informational power of SVA. In the end, it was observed a gap between the obligation of SVA publication and the access to this additional information, facilitating its comprehension.Keywords: Disclosure; SVA; BMF&BOVESPA.
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1512
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/1030
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