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Previous issue date: 2016-09-15 / The adherence to the rules of recognition, measurement and disclosure of information in the explanatory notes, provides greater reliability in the presentation of financial statements to users for analysis and decision making. The accounting rules, correlated to international Standards, were issued by the CPC and one of them was the Technical pronouncement, the CPC 25, which deals with the provisions and contingent liabilities and contingent assets. The contingent liability is an obligation of accounting difficult to recognition and measurement in view of the factors of uncertainty about the confirmation or not of their existence. In this context, this work had as main objective to know and analyze the criteria for the recognition, measurement and disclosure of information in the explanatory notes of the contingent liabilities (CPC 25), through a sample 17 companies corporations, capital opened and closed the sugarcane-ethanol sector in the State of S??o Paulo. The line of research was descriptive with qualitative and quantitative approach. The procedure used for data collection was the documentary research of primary and secondary sources and was motivated by its accessibility. Was analyzed a set of financial statements published annual with explanatory notes and published without explanatory notes, in the period between 2011 and 2015. The results obtained with the sample suggest that companies since segment not yet follow fully to what is required by the legislation in relation to criteria for recognition and disclosure of contingent natures and their respective content, demonstrating weakness in the context of dissemination of contingent information. These results are consistent with national and international studies conducted in other segments, which revealed low practice of disclosure and disclosure of contingent liabilities, especially the environmental. / A ader??ncia pelas normas de reconhecimento, mensura????o e divulga????o das informa????es em notas explicativas, possibilita maior confiabilidade na apresenta????o das demonstra????es cont??beis aos usu??rios para an??lise e tomada decis??o. As normas cont??beis, correlacionadas ??s normas internacionais, foram emitidas pelo CPC e uma delas foi o Pronunciamento T??cnico, o CPC 25, que disp??e sobre as provis??es e passivos e ativos contingentes. O passivo contingente ?? uma obriga????o cont??bil de dif??cil reconhecimento e mensura????o tendo em vista os fatores de incertezas sobre a confirma????o ou n??o de sua exist??ncia. Neste contexto, este trabalho teve como principal objetivo conhecer e analisar os crit??rios de reconhecimento, mensura????o e divulga????o das informa????es em notas explicativas dos passivos contingentes (CPC 25), mediante uma amostra 17 empresas sociedades an??nimas, de capital aberto e fechado do segmento sucroalcooleiro do Estado de S??o Paulo. A linha da pesquisa teve car??ter descritivo com abordagem qualitativa e quantitativa. O procedimento utilizado para coleta de dados foi pela pesquisa documental de fontes prim??rias e secund??rias e foi motivada pela sua acessibilidade. Foi analisado um conjunto de demonstra????es cont??beis anuais publicadas com notas explicativas e publicadas sem notas explicativas, no per??odo entre 2011 e 2015. Os resultados alcan??ados com a amostra sugerem que as empresas desde segmento ainda n??o seguem plenamente ao que ?? exigido pela normativa frente aos crit??rios de reconhecimento e divulga????o das naturezas contingentes e seus respectivos conte??dos, demonstrando fragilidade no contexto da divulga????o das informa????es contingentes. Estes resultados v??o de encontro com estudos nacionais e internacionais realizados em outros segmentos, que revelou baixa pratica de evidencia????o e divulga????o dos passivos contingentes, principalmente os ambientais.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/714 |
| Date | 15 September 2016 |
| Creators | GANGEMI, Nelson Luiz |
| Contributors | PEREIRA, Anisio Candido, MARION, Jos?? Carlos, SLAVOV, Tiago Nascimento Borges |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis., FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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