Correção monetária e análise econômico-financeira: um estudo em empresas de telecomunicações
The study aimed to analyze how monetary correction can change affect the data presented in the financial statements and how this may affect the analysis of information and accounting indicators of companies. The success of the Real Plan caused Brazilian inflation to decrease considerably, but also a...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/40886 |
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| Resumo: | The study aimed to analyze how monetary correction can change affect the data presented in the financial statements and how this may affect the analysis of information and accounting indicators of companies. The success of the Real Plan caused Brazilian inflation to decrease considerably, but also applied Law 9249 in 1995, which prohibited the recognition of inflationary effects for both tax purposes and for corporate purposes of the financial statements. Considering that the control of inflation is one of the recurring themes in the agenda of government policies, being increasingly present in the day-to-day of companies and the Brazilian citizen, it can be inferred that the nonrecognition of variations in purchasing power of the currency in the financial statements can generate poor quality information. In order to achieve the proposed objective, monetary restatement was applied to the financial statements of the telecommunications companies listed at B3 between 2010 and 2017. Economic-financial indicators were extracted based on historical data as well as monetarily corrected data. These indicators were analyzed in order to measure the level of comparability of accounting information. The study presents relevant evidence of losses caused to the information generated by Accounting, reducing its comparability, and to economic and financial indicators, due to the non-recognition of the monetary correction in the financial statements. These losses directly affect the analyzes carried out in the companies, which can lead to mistaken decisions for the management of companies, investors and other users of information. |
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