Expressões de incerteza utilizadas nas demonstrações financeiras publicadas pelas empresas brasileiras

Abstract

With the great need to compare financial information between countries, it was necessary to translate accounting standards through International Financial Reporting Standards (IFRS), which resulted in the use of expressions of uncertainty in company reports, making a difficult convergence process. Therefore, the objective of the study was to analyze, in the reports published by publicly traded companies (at BM&FBovespa) in 2015, how uncertainty expressions were used to disclose information to external users, and what is the relation between the expressions addressed the companies studied. A descriptive research was conducted, with a qualitative and bibliographical approach, using documentary research as a data collection instrument. It was concluded that the expressions of uncertainty are present in numerous statements in the accounting reports indicating facts that can´t be affirmed with complete certainty, and that are used for the same accounting contexts in the companies analyzed.