Aplicabilidade do CPC 24 - evento subsequente nas companhias do setor de consumo cíclico da B3

The present study aims to verify how companies listed on B3 in the cyclical consumption sector classify subsequent events, whose determinations are provided for in CPC 24. The research contributes to analyzing the most recurrent types and subjects, whether the information disclosed meets the require...

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Autor principal: Trindade, Erica Monique Oliveira
Outros Autores: Tavares, Adilson de Lima
Formato: bachelorThesis
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
Assuntos:
Eventos subsequentes
Comitê de Pronunciamentos Contábeis (CPC) 24
Pandemia
Subsequent events
Pandemic
Endereço do item:https://repositorio.ufrn.br/handle/123456789/46350
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id ri-123456789-46350
record_format dspace
institution Repositório Institucional
collection RI - UFRN
language pt_BR
topic Eventos subsequentes
Comitê de Pronunciamentos Contábeis (CPC) 24
Pandemia
Subsequent events
Pandemic
spellingShingle Eventos subsequentes
Comitê de Pronunciamentos Contábeis (CPC) 24
Pandemia
Subsequent events
Pandemic
Trindade, Erica Monique Oliveira
Aplicabilidade do CPC 24 - evento subsequente nas companhias do setor de consumo cíclico da B3
description The present study aims to verify how companies listed on B3 in the cyclical consumption sector classify subsequent events, whose determinations are provided for in CPC 24. The research contributes to analyzing the most recurrent types and subjects, whether the information disclosed meets the requirements of pronouncement, in addition to analyzing the influence of the pandemic on the significant increase in events disclosed in 2019. In order to achieve the objectives, the collection of explanatory notes of publicly-held companies in the selected sector was used, referring to 2019 and 2020 years, constituting the sample with 87 companies. Based on the CPC 24 requirements list, the notes were analyzed and a database was created with the disclosed information, which served as a support for the verification of the findings. The results showed that, in 2019, of the 87 companies analyzed, 70 disclosed some type of subsequent event, totaling 166 events identified, of which 10 generated some type of adjustment and 156 promoted disclosure in explanatory notes, while in 2020 this number reduced to 58 companies, with 125 events disclosed, 9 with adjustment and 116 without adjustment in the statements. The survey also revealed that the segments that most publicize subsequent events were trade with 49 events in 2019 and 43 in 2020, followed by civil construction with 49 events in 2019 and 26 events in 2020. In addition, with regard to subsequent events , there was little variability in the themes highlighted, since Corporate Restructuring and Fundraising were more frequent in the two years analyzed. Considering the requirements set out in CPC 24, in general they are being met, but events without adjustments need improvement in disclosure, recognition and measurement to achieve their informational purpose for users.
author2 Tavares, Adilson de Lima
author_facet Tavares, Adilson de Lima
Trindade, Erica Monique Oliveira
format bachelorThesis
author Trindade, Erica Monique Oliveira
author_sort Trindade, Erica Monique Oliveira
title Aplicabilidade do CPC 24 - evento subsequente nas companhias do setor de consumo cíclico da B3
title_short Aplicabilidade do CPC 24 - evento subsequente nas companhias do setor de consumo cíclico da B3
title_full Aplicabilidade do CPC 24 - evento subsequente nas companhias do setor de consumo cíclico da B3
title_fullStr Aplicabilidade do CPC 24 - evento subsequente nas companhias do setor de consumo cíclico da B3
title_full_unstemmed Aplicabilidade do CPC 24 - evento subsequente nas companhias do setor de consumo cíclico da B3
title_sort aplicabilidade do cpc 24 - evento subsequente nas companhias do setor de consumo cíclico da b3
publisher Universidade Federal do Rio Grande do Norte
publishDate 2022
url https://repositorio.ufrn.br/handle/123456789/46350
work_keys_str_mv AT trindadeericamoniqueoliveira aplicabilidadedocpc24eventosubsequentenascompanhiasdosetordeconsumociclicodab3
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spelling ri-123456789-463502022-02-25T17:55:46Z Aplicabilidade do CPC 24 - evento subsequente nas companhias do setor de consumo cíclico da B3 Trindade, Erica Monique Oliveira Tavares, Adilson de Lima Tavares, Adilson de Lima Segantini, Giovanna Tonetto Mota, Renato Henrique Gurgel Eventos subsequentes Comitê de Pronunciamentos Contábeis (CPC) 24 Pandemia Subsequent events Pandemic The present study aims to verify how companies listed on B3 in the cyclical consumption sector classify subsequent events, whose determinations are provided for in CPC 24. The research contributes to analyzing the most recurrent types and subjects, whether the information disclosed meets the requirements of pronouncement, in addition to analyzing the influence of the pandemic on the significant increase in events disclosed in 2019. In order to achieve the objectives, the collection of explanatory notes of publicly-held companies in the selected sector was used, referring to 2019 and 2020 years, constituting the sample with 87 companies. Based on the CPC 24 requirements list, the notes were analyzed and a database was created with the disclosed information, which served as a support for the verification of the findings. The results showed that, in 2019, of the 87 companies analyzed, 70 disclosed some type of subsequent event, totaling 166 events identified, of which 10 generated some type of adjustment and 156 promoted disclosure in explanatory notes, while in 2020 this number reduced to 58 companies, with 125 events disclosed, 9 with adjustment and 116 without adjustment in the statements. The survey also revealed that the segments that most publicize subsequent events were trade with 49 events in 2019 and 43 in 2020, followed by civil construction with 49 events in 2019 and 26 events in 2020. In addition, with regard to subsequent events , there was little variability in the themes highlighted, since Corporate Restructuring and Fundraising were more frequent in the two years analyzed. Considering the requirements set out in CPC 24, in general they are being met, but events without adjustments need improvement in disclosure, recognition and measurement to achieve their informational purpose for users. O presente estudo objetiva verificar como as empresas listadas na B3 do setor de consumo cíclico classificam os eventos subsequentes, cujas determinações são previstas no CPC 24. A pesquisa contribui para analisar quais os tipos e assuntos mais recorrentes, se as informações divulgadas atendem os requisitos do pronunciamento, além de analisar a influencia da pandemia no aumento significativo dos eventos divulgados em 2019. Com intuito de alcançar os objetivos utilizou-se a coleta das notas explicativas das companhias abertas do setor selecionado, referente aos anos de 2019 e 2020, constituindo a amostra com 87 empresas. A partir da elaboração da Lista de Verificação com base nas exigências do CPC 24, procedeu-se a análise das notas e a criação de uma base de dados com as informações divulgadas, a qual serviu de suporte para a apuração dos achados. Os resultados demonstraram que no ano de 2019 das 87 empresas analisadas 70 divulgaram algum tipo de evento subsequente, totalizando 166 eventos identificados, dos quais 10 geraram algum tipo de ajuste e 156 promoveram divulgação em notas explicativas, enquanto que no ano de 2020 esse número reduziu para 58 empresas, com 125 eventos divulgados, sendo 9 com ajuste e 116 sem ajuste nas demonstrações. A pesquisa, revelou ainda que os segmentos que mais divulgam eventos subsequente foram comércio com 49 eventos em 2019 e 43 em 2020, seguido da construção civil com 49 eventos em 2019 e 26 eventos em 2020. Além disso, no que se refere aos eventos subsequentes, observou-se pouca variabilidade dos temas evidenciados, uma vez que Reestruturações Societárias e Captação de Recursos foram mais frequentes nos dois anos analisados. Quanto aos requisitos previstos no CPC 24, no geral estão sendo atendidos, porém os eventos sem ajustes precisam de aprimoramento na evidenciação, reconhecimento e mensuração para atingir sua finalidade informacional aos usuários. 2022-02-25T17:55:45Z 2022-02-25T17:55:45Z 2022-02-14 bachelorThesis TRINDADE, Erica Monique Oliveira. Aplicabilidade do CPC 24 - Evento Subsequente nas companhias do setor de consumo cíclico da B3. 2022. 39f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022. https://repositorio.ufrn.br/handle/123456789/46350 pt_BR Attribution-NonCommercial-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nc-nd/3.0/br/ application/pdf Universidade Federal do Rio Grande do Norte Brasil UFRN Ciências Contábeis Departamento de Ciências Contábeis

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