Nível de conformidade do disclosure contábil do CPC 27 nos demonstrativos das empresas de consumo cíclico do novo da B3

Abstract

The purpose of this article is to evidence the change in the level of disclosure in relation to "CPC 27 - Ativo Imobilizado" after 8 years of implementation of the standard. Having as a sample the companies listed in the Novo Mercado segment of BM&FBovespa, in the cyclical consumption sector, based on a comparative research, in which the explanatory notes of "Novo Mercado" companies were used of the period 2010, the first year of mandatory ofthe CPC 27. The research has a descriptive character, being managed through a documental and bibliographic analysis. The analysis population is composed of 140 companies in 2018 (competence 2017), covering a sample of 40 companies. In order to perform the data collection a check list was drawn up containing 17 items from CPC 27, regarding the disclosure of property, plant and equipment. In the results found it was possible to verify an increase in the disclosure level of CPC 27 disclosure items after 8 years of implementation of the standard.