Impactos da Covid-19 evidenciados nas demonstrações contábeis financeiras das maiores companhias varejistas brasileiras

Abstract

The general objective of this research is to analyze the impacts evidenced in the financial statements of companies in the Brazilian retail sector as a result of COVID-19. In a methodological way, this study is characterized as descriptive and qualitative research and the technique used was content analysis, which took place through the collection of data obtained in the financial statements in the first three quarters of 2020, being the sample of this I study the five largest Brazilian retail companies. The results found made evident the concern of the companies before the society in relation to the social measures taken, in general, they evidenced few accounting impacts in relation to the expected. The companies did not report relevant data from some equity accounts, such as taxes recoverable, hedge operations and dividends, but on the other hand, in relation to the items shown, the impacts on the statements were less than expected, due to the severity of the financial scenario worldwide. It is concluded that, the reposte the financial statements were below the expected, they showed more information in order to mitigate the effects of the pandemic than the impacts on its balance sheet accounts.