O nível de aderência das demonstrações contábeis das sociedades anônimas, em 2013, quanto à divulgação da depreciação, em conformidade com o CPC 27 e o RIR Nº 3.000/99. Estudo multicaso: Grupo M. Dias Branco S.A e Companhia Energética do Ceará

Abstract

The guidelines developed by the Comitê de Pronunciamentos Contábeis (CPC) in Brazil are making positive changes, in a way that Brazilian accounting standards are increasingly closer to the guidelines of the International Financial Reporting Standards (IFRS). The present study analyzes the level of adherence to the Financial Statements of M. Dias Branco Group and Companhia Energetica do Ceara (COELCE) in 2013 on the disclosure of depreciation in accordance with CPC 27 and nº RIR 3,000/99. The study examined the depreciation in its aspects of theoretical, normative and tax reasons and literature review of previous studies on the topic. The guidelines contemplated in the CPC 27 and RIR nº 3,000/99 were considered in order to analyse the aspects of the disclosure of depreciation included in the financial statements of the companies studied. Regarding scientific methods, the study used the deductive and inductive methods. As for the procedure is the monograph method. The objectives of the research are the exploratory and descriptive type. As for the object, it is a qualitative research. The designs adopted were bibliographic, documentary and multi case study research. It was concluded that the companies analyzed reported depreciation in accordance with the conceptual bases of study. However, the disclosure of depreciation lacks detailing that could be useful for performance analysis and decision of these companies to improve the guidelines of CPC 00 (R1).