Divulgação dos ativos biológicos nas empresas dos segmentos de carne e derivados, açúcar e álcool, agricultura, papel e celulose e madeira listadas na B3

Abstract

The stimulus for the elaboration of this study was the fact that, although CPC Pronouncement 29 (regulated by NBC TG 29) came into force in 2009, there is an academic concern in the form and content as the companies approached the disclosure requirements set forth in the Pronouncement. The articles published by Scherer, Munhoz and Roth (2014) and by Silva et al. (2013) reported that the companies had not yet fully adapted to these requirements. From this, the proposal of this study and its viability started. Therefore, the objective of this study is to analyze the compliance with CPC 29 regarding the disclosure of the biological assets of companies in the agribusiness segments in Brazil listed in B3. The research, predominantly qualitative, and descriptive, performed by documentary analysis on the explanatory notes for the year 2016 of the agribusiness industry companies listed on the B3. There by, it is concluded that mandatory disclosure is addressed almost entirely by companies and that only JBS presented the additional disclosure because it did not fully analyze its biological assets at fair value. It stands out the greater adherence in specific items of disclosure, listed in the course of the article. This research contributes to the scholars for reviewing elements of biological assets disclosure, presenting a new scale. For the accounting class it contributes by highlighting qualitative aspects of the explanatory notes.