Análise crítica do uso do CPC 23 na mensuração relativa às prováveis perdas de ativos: o caso Petrobras

Abstract

The accounting sciences, not differentiated from other sciences, sometimes disseminate misinformation in the financial statements. With the development of IAS 8 and CPC 23, guidelines and methods are designed for the correction of errors, which are due to mathematical form, applications to the accounting policies, oversights and misinterpretation of facts or frauds. Although the instructions guided by the Conselho de Políticas Contábeis (CPC) bring demands for the release of the elaborate fixes, some transparency fragments are omitted. In this context, this study aims to investigate the use of CPC 23 – Accounting Policies, Estimation of Change and Correction of Error on Petrobras' 2014 balance sheet respecting the measurement/constitution of probable losses contained in the assets of the Company because of corruption. For the analysis, a survey of the sections instructed by the CPC and of the ones used by the Company to disclose the error correction was necessary. This has enabled a confrontation between the instructed and used methods. This research has applied, qualitative, and descriptive approach. In order to gather information, we used bibliographical research, data collection and case study. The study was developed through deductive and monographic method. In conclusion – although the study has limitations on the use of a quantitative analysis that could retrospectively analyze the tests applied in order to confront the impairment test to the fair value of assets –, it has been proven that Petrobras followed the approaches defined by CPC 23 for error correction, with the lack of disclosure of the update of the fair value of its assets.