ANALYSIS OF COMPLIANCE RECOGNITION, MENSURATION AND DISCLOSING PROVISIONS AND CONTINGENT LIABILITIES REQUIREMENTS IN MINING, STEEL AND METALLURGY ENTERPRISES

This study aims to analyze, as set forth in the NBC TG 25 (Brazilian Standards Accounting - General Technical Requirements.) and CPC 25 (Accounting Pronouncements Committee) and other standards, the compliance recognitions, mensuration and disclosing provisions and contingent liabilities requirement...

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Authors: Silva, Thássia Souza da, Carraro, Wendy Beatriz Witt Haddad, Silva, Letícia Medeiros da
Format: article
Status:Published version
Publication Date:2014
Country:Brasil
Institution:Universidade Federal do Rio Grande do Sul (UFRGS)
Repository:ConTexto
Language:Portuguese
OAI Identifier:oai:seer.ufrgs.br:article/43882
Online Access:https://seer.ufrgs.br/index.php/ConTexto/article/view/43882
Access Level:Open access
Keyword:Liabilities. Provisions. Contingent liabilities. CPC requirements.
Passivos. Provisões. Passivos contingentes. Exigências do CPC 25.
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oai_identifier_str oai:seer.ufrgs.br:article/43882
network_acronym_str BR
network_name_str Brasil
repository_id_str
dc.title.none.fl_str_mv ANALYSIS OF COMPLIANCE RECOGNITION, MENSURATION AND DISCLOSING PROVISIONS AND CONTINGENT LIABILITIES REQUIREMENTS IN MINING, STEEL AND METALLURGY ENTERPRISES
ANÁLISE DO CUMPRIMENTO DAS EXIGÊNCIAS DE RECONHECIMENTO, MENSURAÇÃO E DIVULGAÇÃO DAS PROVISÕES E PASSIVOS CONTINGENTES EM EMPRESAS DE MINERAÇÃO, SIDERURGIA E METALURGIA
title ANALYSIS OF COMPLIANCE RECOGNITION, MENSURATION AND DISCLOSING PROVISIONS AND CONTINGENT LIABILITIES REQUIREMENTS IN MINING, STEEL AND METALLURGY ENTERPRISES
spellingShingle ANALYSIS OF COMPLIANCE RECOGNITION, MENSURATION AND DISCLOSING PROVISIONS AND CONTINGENT LIABILITIES REQUIREMENTS IN MINING, STEEL AND METALLURGY ENTERPRISES
Silva, Thássia Souza da
Liabilities. Provisions. Contingent liabilities. CPC requirements.
Passivos. Provisões. Passivos contingentes. Exigências do CPC 25.
title_short ANALYSIS OF COMPLIANCE RECOGNITION, MENSURATION AND DISCLOSING PROVISIONS AND CONTINGENT LIABILITIES REQUIREMENTS IN MINING, STEEL AND METALLURGY ENTERPRISES
title_full ANALYSIS OF COMPLIANCE RECOGNITION, MENSURATION AND DISCLOSING PROVISIONS AND CONTINGENT LIABILITIES REQUIREMENTS IN MINING, STEEL AND METALLURGY ENTERPRISES
title_fullStr ANALYSIS OF COMPLIANCE RECOGNITION, MENSURATION AND DISCLOSING PROVISIONS AND CONTINGENT LIABILITIES REQUIREMENTS IN MINING, STEEL AND METALLURGY ENTERPRISES
title_full_unstemmed ANALYSIS OF COMPLIANCE RECOGNITION, MENSURATION AND DISCLOSING PROVISIONS AND CONTINGENT LIABILITIES REQUIREMENTS IN MINING, STEEL AND METALLURGY ENTERPRISES
title_sort ANALYSIS OF COMPLIANCE RECOGNITION, MENSURATION AND DISCLOSING PROVISIONS AND CONTINGENT LIABILITIES REQUIREMENTS IN MINING, STEEL AND METALLURGY ENTERPRISES
dc.creator.none.fl_str_mv Silva, Thássia Souza da
Carraro, Wendy Beatriz Witt Haddad
Silva, Letícia Medeiros da
author Silva, Thássia Souza da
author_facet Silva, Thássia Souza da
Carraro, Wendy Beatriz Witt Haddad
Silva, Letícia Medeiros da
author_role author
author2 Carraro, Wendy Beatriz Witt Haddad
Silva, Letícia Medeiros da
author2_role author
author
dc.subject.por.fl_str_mv Liabilities. Provisions. Contingent liabilities. CPC requirements.
Passivos. Provisões. Passivos contingentes. Exigências do CPC 25.
topic Liabilities. Provisions. Contingent liabilities. CPC requirements.
Passivos. Provisões. Passivos contingentes. Exigências do CPC 25.
description This study aims to analyze, as set forth in the NBC TG 25 (Brazilian Standards Accounting - General Technical Requirements.) and CPC 25 (Accounting Pronouncements Committee) and other standards, the compliance recognitions, mensuration and disclosing provisions and contingent liabilities requirements in mining, steel and metallurgy enterprises listed on BM&FBovespa level 1 of Corporative Governance. It is a qualitative, descriptive and documentary research. Accounting demonstrations and explanatory notes for the year 2011 of a sample of 5 enterprises were analyzed. The data was collected with a checklist based on regulatory agencies requirements for provisions and contingent liabilities. The findings of this research reveal that the provisions reflect only a fairly small proportion of the total of liabilities that are recognized by the companies, whereas financial liabilities have greater representative. One can observe there inadequate use of the term provision for liabilities resulting from appropriations for competence (accruals) and for reducing assets accounts. As for the criteria of recognition and mensuration this study indicates that the analyzed enterprises are aware of these, however, referring to the disclosure requirements it became apparent that the evaluated companies are still using former accounting practices and do not met all the CPC 25 requirements.
publishDate 2014
dc.date.none.fl_str_mv 2014-08-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/43882
url https://seer.ufrgs.br/index.php/ConTexto/article/view/43882
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/43882/pdf_29
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 14 n. 27 (2014): Maio/Ago. 2014
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
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spelling ANALYSIS OF COMPLIANCE RECOGNITION, MENSURATION AND DISCLOSING PROVISIONS AND CONTINGENT LIABILITIES REQUIREMENTS IN MINING, STEEL AND METALLURGY ENTERPRISESANÁLISE DO CUMPRIMENTO DAS EXIGÊNCIAS DE RECONHECIMENTO, MENSURAÇÃO E DIVULGAÇÃO DAS PROVISÕES E PASSIVOS CONTINGENTES EM EMPRESAS DE MINERAÇÃO, SIDERURGIA E METALURGIALiabilities. Provisions. Contingent liabilities. CPC requirements.Passivos. Provisões. Passivos contingentes. Exigências do CPC 25.This study aims to analyze, as set forth in the NBC TG 25 (Brazilian Standards Accounting - General Technical Requirements.) and CPC 25 (Accounting Pronouncements Committee) and other standards, the compliance recognitions, mensuration and disclosing provisions and contingent liabilities requirements in mining, steel and metallurgy enterprises listed on BM&FBovespa level 1 of Corporative Governance. It is a qualitative, descriptive and documentary research. Accounting demonstrations and explanatory notes for the year 2011 of a sample of 5 enterprises were analyzed. The data was collected with a checklist based on regulatory agencies requirements for provisions and contingent liabilities. The findings of this research reveal that the provisions reflect only a fairly small proportion of the total of liabilities that are recognized by the companies, whereas financial liabilities have greater representative. One can observe there inadequate use of the term provision for liabilities resulting from appropriations for competence (accruals) and for reducing assets accounts. As for the criteria of recognition and mensuration this study indicates that the analyzed enterprises are aware of these, however, referring to the disclosure requirements it became apparent that the evaluated companies are still using former accounting practices and do not met all the CPC 25 requirements.Este estudo tem o intuito de analisar o cumprimento das exigências de reconhecimento, mensuração e divulgação das provisões e passivos contingentes, conforme estabelece a NBC TG 25 e o CPC 25 e demais normas, de empresas do segmento de mineração, siderurgia e metalurgia listadas no Nível 1 de governança corporativa da BM&FBovespa. Trata-se de uma pesquisa qualitativa, descritiva e documental. São examinadas as demonstrações contábeis e as notas explicativas relativas ao exercício de 2011 de uma amostra composta por cinco empresas. Para a coleta dos dados, utiliza-se como métrica uma checklist fundamentada nas exigências dos órgãos normativos para provisões e passivos contingentes. Os resultados da pesquisa revelam que as provisões refletem apenas uma pequena parte da totalidade dos passivos reconhecidos pelas empresas, enquanto que os passivos contingentes possuem maior representatividade. Verifica-se a utilização inadequada do termo provisão para passivos decorrentes de apropriações por competência (accruals) e para contas redutoras do ativo. Quanto aos critérios de reconhecimento e mensuração, o estudo indica que as empresas analisadas possuem conhecimento a respeito, porém, no que tange às exigências de divulgação, percebeu-se que as empresas avaliadas ainda utilizam práticas contábeis antigas. As empresas investigadas não cumprem por completo as exigências de reconhecimento, mensuração e divulgação estabelecidas pelo CPC 25 e pelas demais bases normativas. Parte das divulgações não é clara e efetivamente não reduz as incertezas dos usuários. O estudo permite identificar que a utilização do CPC 25 reduziria a assimetria informacional fornecida pelas organizações, propiciando uma melhor compreensão da informação contábil pelos usuários.UFRGS2014-08-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/43882ConTexto - Contabilidade em Texto; v. 14 n. 27 (2014): Maio/Ago. 20142175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/43882/pdf_29info:eu-repo/semantics/openAccessSilva, Thássia Souza daCarraro, Wendy Beatriz Witt HaddadSilva, Letícia Medeiros da2014-10-03T19:11:56Zoai:seer.ufrgs.br:article/43882Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2014-10-03T19:11:56ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
score 15.301603

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