Disclosure das provisões e dos passivos contingentes: uma análise das empresas listadas na IBRX100

Abstract

This paper aims to analyze the relationship between companies’ contingencies regulation and disclosure which are listed in the IBRX100, in order to verify if these companies are following the mandatory requirements established in CPC 25 (2009). Provision, contingent liability, contingent assets. This is a descriptive study of a qualitative and quantitative nature. The financial statements and explanatory notes for 2014 to 2018 of 92 companies in the sample were examined. For data collection and processing, the binary system was used as a metric, assigning 1 for the achieved requirements and 0 for the neglected. The research results reveal that the most publicized contingent liability category in Brazil is the tax category and that companies have a low percentage in meeting the requirements. The research also confirms that the participation or not of companies’ which are from tightly regulated sectors do not significantly interfere with the improvement in the measurement and disclosure of contingencies. In general, companies have knowledge about the correct disclosure of data but adopt obsolete accounting practices that do not fully comply with the requirements of CPC 25 (2009).