Depreciação e capacidade informativa das notas explicativas após a convergência para as normas internacionais de contabilidade

Abstract

This study’s goal was to evaluate the disclosure’s level of information related to depreciation within explanatory notes in companies listed on the official Brazilian stock exchange, B3 (Bolsa, Brasil, Balcão). To achieve the objective, a descriptive research was carried out regarding its objective, through a qualitative and documentary approach to the procedures. The sample consisted of 29 stock trading companies in B3 in 2017, and the checklist prepared by Scharf, Borgert and Paes (2008) was used for data collection. It was verified that 90% (ninety percent) of the analyzed companies evidenced information about the acquisition or disposal of goods and 93% (ninety-three percent) evidenced the depreciation rates used. With due respect to the depreciation method used, 93% (ninety-three percent) of the companies performed the disclosure and the performance of the Impairment Test was also evidenced by 93% (ninety-three percent) of the companies. From the data analysis it was possible to conclude that companies have a high level of evidence of depreciation in explanatory notes and supplementary tables, according to what determines the current legislation.