Análise dos critérios de divulgação dos estoques: um estudo de casos das empresas do segmento de atuação de máquinas e equipamentos industriais listadas na BM&FBOVESPA

Abstract

Inventories are assets held for sale in the ordinary course of business, in the process of production for sale, in the form of materials or supplies to be consumed or processed in the production process or service rendering, and Technical Pronouncement CPC 16 (R1) for dealing with the procedures to be adopted in the Financial Statements (DFs) and Explanatory Notes (NEs) on these assets. This study investigated the degree of attendance to the inventory disclosure items of the subsectors of Machinery and Equipment, segment of Industrial Machines and Equipment listed on BM & FBovespa. With the advent of international accounting standards, companies are no longer governed basically by tax laws, but are now governed by the new standards issued by the Accounting Pronouncements Committee (CPC), in order to bring Brazilian accounting into line with international standards. For that, a sample of four companies was defined, of the seven that are listed in the selected segment, and the disclosure requirements of Inventories were analyzed according to the checklist elaborated, based on item 36 of CPC 16 (R1) between 2010 and 2016. After the analysis, it was verified that the companies surveyed served approximately 74 , 53% of the disclosure requirements in the checklist. Finally, it is suggested that future research be carried out, expanding the number of companies and sectors of the analysis, in order to contribute to the evolution of the necessary evidences.