Evidenciação do CPC 25 nas empresas de energia elétrica listadas na BM&F BOVESPA

Abstract

This study aimed to analyze the financial reporting of companies classified in the electricity sector of the BM & F Bovespa in the year 2015 in order to identify recurring patterns and differential provisions disclosure, contingent liabilities and contingent assets in the notes, which are guided by the Accounting Pronouncements Committee n. 25. Methodologically the research is classified as the technical procedures as documentary, about the objectives is regarded as descriptive and as the qualitative problem approach as analyzes and interprets the standardized financial statements with respect to CPC 25. Initially were established 23 criteria disclosure based on the statement n. 25. The initial sample was composed of 62 companies, however the results were based on data from 30 companies, which met the criteria set out in the previous step. Soon after they were tabulated data via spreadsheet in order to perform the analysis and interpretation of data. Thus it is concluded that the analyzed companies have a pattern as evidence, but differ as to highlight the studied aspects. Even more evident criteria do not have the same way of disclosure, among the companies studied AES Eletropaulo was the company that presented more criteria, also emphasized that the companies that are listed on the São Paulo stock exchange AES Brazil group is what most had the criteria analyzed, although the analysis has been performed individually and not consolidated basis.