Pagamento baseado em ações: aplicabilidade das normas de divulgação do CPC 10 (R1) nas empresas brasileiras de energia elétrica

Abstract

In view of the adequacy of the International Accounting Standards and the process of convergence of standards in Brazilian companies, especially in publicly traded and equivalent companies, there is an increase in research that deals with accounting as many issues as with changes such as share-based payment politics. In view of the importance of the electric power sector as a strategic business field for the country's economic growth, the present study is underway: to investigate the most common evidences of the payment politics in Brazilian companies in the electricity sector in 2015, identifying as companies with better disclosure liquid, observing the mechanism of attendance of the type of payment in shares is being carried out by the companies. The selection of the research subjects included as companies in the electric sector listed on the BM & FBOVESPA that has a stock-based payment politics. A population of 61 electric companies listed on BM & FBOVESPA was selected and a sample of 4 companies studied . The study is characterized as a descriptive research of a qualitative and documentary nature. The results of the survey indicate that the most frequent disclosure item for a description of each type of share payment agreement that was in effect in the fiscal year studied, is evidenced by 100% of the companies analyzed. The weighted average price of the shares at the exercise date exercised in the period and the maximum and minimum exercise price values for options outstanding at the end of the period evidences evidenced by 50% of the companies analyzed.