Os desafios do processo de consolidação para o disclosure financeiro

Abstract

The financial market counts on transactions of different sizes and it is a great value for our national economic scenario. As the company has just been created by a cycle with a production of raw material up to the final product. In 1976, with the advent of Law 6.404, they began to occur the formalizations of their financial transactions, making the companie’s information notorious, which details the expenses and shows the profits. As well as the information would ensure greater credibility to investors who could have access to such information, accesses guaranteed by the disclosure of the same, with the main intention of showing in the movements in the most realistic way, allowing all types of users to understand the information and making decisions from it analyzing their group rentability instead each company form the group. In the accounting that can be configured with operations that may involve companies of the same economic group, there is a prominence of unrealized profits, since that they impact a consolidation of the financial statements when some accounting particularities aren’t observed ate the register, like if they are at the correct account and unrealized values with other people outside the economic group. For this approach of this particularities at the unrealized profit, was used in the research, simulation of examples of these operations that may affect the outcome of the economic group and impair user’s evaluation. In these examples, the simulations have demonstrated that particularities in the recognition of operations and their records can positively or negatively affect the result of the economic group involved, when performed incorrectly.