Ativos imobilizados e intangíveis da algar telecom s.a: um estudo sobre a conformidade das divulgações aos cpcs 04 e 27

Abstract

This study aimed to analyze the level of compliance of Algar Telecom S.A.’s accounting disclosures regarding intangible assets and property, plant, and equipment with the requirements established by Technical Pronouncements CPC 04 (R1) and CPC 27, covering the period from 2019 to 2024. This research is qualitative and descriptive in nature, based on document analysis. Data were collected from the financial statements and explanatory notes available on the company’s Investor Relations portal. Compliance was assessed using an analysis protocol comprising ten mandatory disclosure requirements derived from item 118 of CPC 04 (R1) and item 73 of CPC 27. Each requirement was classified as Compliant (A), Partially Compliant (AP), or Non-Compliant (NA), with weights of 1, 0.5, and 0 assigned respectively to calculate the compliance index. The results showed an evolution in disclosure practices, with compliance indices of 95.0% in 2019, 97.5% in 2020, and 100% between 2021 and 2024 for the assessed requirements. The company provided complete information regarding useful lives, amortization and depreciation methods, carrying amounts, and asset reconciliations; it also improved the quality of its explanatory notes over the period, particularly following events such as the merger with Vogel Telecom, the expansion of technological infrastructure, and investments related to 5G technology. It is concluded that Algar Telecom demonstrated a high degree of adherence to the selected disclosure requirements, indicating continuous improvement in the transparency and quality of its accounting information.