DEMONSTRAÇÃO DO VALOR ADICIONADO: EVIDENCIAÇÃO DE INFORMAÇÕES ADICIONAIS NAS EMPRESAS BRASILEIRAS DE CAPITAL ABERTO DO SETOR SUCROALCOOLEIRO

UERJ Mestrado em Ciencias Contabeis. Revista de Contabilidade (Print)

Carmo¹ 

关键词: Disclosure;    SVA;    BMF&;    BOVESPA;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Universidade do Estado do Rio de Janeiro * Faculdade de Administracao e Financas

【 摘 要 】

After the publication of Law 11.638/2007 and Law 11.941/2009, the Brazilian accounting standards have been considerably modified. Among their modifications, it has to be highlighted the production of socioeconomic information, for instance, those ones part of the Statement of Value Added (SVA). In this context, this paper aims at analyzing disclosure practices, by means of the presentation of additionalinformation contained in covering notes, held by every company belonging to the non-cyclic sector, which acted in the sugar and ethanol segment during 2008 and listed in BMF&BOVESPA. The analysis of such disclosure practices will take into account the additional information available in covering notes, concerning to elaboration, presentation and comprehension of SVA. Bibliographical review on SVA and disclosure process derived from its integration to the compulsory statement group was held. After that, the analysis of the disclosure practices implemented by the goal companies of this study, and their respective covering notes, was held. In addition, the administration reports were analyzed aiming at the detection of information which could be presented in the group of additional and compulsory information and, this way, increasing the level of the informational power of SVA. In the end, it was observed a gap between the obligation of SVA publication and the access to this additional information, facilitating its comprehension. Keywords: Disclosure; SVA; BMF&BOVESPA

【 授权许可】

CC BY