Notas explicativas: um estudo sobre sua contribuição à transparência e à qualidade da informação contábil

Detalhes bibliográficos
Ano de defesa: 2016
Autor(a) principal: Nascimento, Raul lattes
Orientador(a): Iudícibus, Sérgio de
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Pontifícia Universidade Católica de São Paulo
Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/19577
Resumo: The footnotes constitute elements of extreme importance to the accounting and financial statements to reach its goal described in CPC 00 (R1)-Conceptual Framework for the preparation and disclosure of Financial Accounting Report, which is "to provide accounting and financial information about the entity that reports this information (reporting entity) what are useful to the existing and potential investors, credit borrowers and other creditors when the decision-making process is linked to the supply of resources to the entity ". Once the standards, principles and accounting practices adopted in Brazil converged to the international accounting standards, it is expected an improvement in the quality of accounting information. Such standardization brought uniformity in the structure, presentation format, as well as rules and procedures regarding the preparation of the financial statements, however, the footnotes make these accounting and financial reports as clear, transparent and understandable as possible to their intended public. This research compared the footnotes to the financial statements for the year ended as of 31 December 2014 of companies recognized by bring such transparency standards statements worthy of an award – the “Prêmio Transparência 2015”, with other companies’ footnotes which did not have the same recognition, concluding that there is no correlation between the number of footnotes or even the percentage of total asset balances that they cover with their explanations and clarifications in relation to the concept of transparency and quality of accounting information