Outros resultados operacionais: Uma análise da evidenciação na demonstração do resultado do exercício.

Abstract

With the approval of Law 11,638 / 2007, there were changes in accounting practices with the purpose of converting them into International Financial Reporting Standards (IFRS), among them the change in the structure of the Income Statement (DRE). In DRE, one of the changes was how to present the account 'Other Operating Results'. In this sense, the objective of this study is to identify how the companies present and compose the 'Other Operating Income and Expenses' account in the DRE and explanatory notes, after the adoption of IFRS, covering the period from 2010 to 2016. The research is classified as descriptive to the typology and is characterized as qualitative regarding the objectives. The results show that, within the period analyzed, in the statements of income for the year, 100% of the sample disclosed the 'Other Operating Results' account according to the standard established by IFRS, however, in 57.14% of the 343 financial statements analyzed were disclosed sub-accounts classified in the study account, indicating low disclosure of supplementary information about the 'Other Operating Revenues and Expenses' account. The main transactions comprising this account are the results of tax, civil, labor and environmental provisions, and the results on the sale of non-current assets.