Evidenciação das subvenções e assistências governamentais recebidas pelas empresas do setor de tecnologia listadas na B3 no período de 2010 a 2017

Abstract

Government assistance is conceptually divided into social and economic subsidies, and is aimed at the common good and its disclosures should be made transparent so as to comply with CPC standards. Therefore, the present study aims to verify the level of disclosure of subsidies and government assistance (SAGs) of companies listed in B3, which are part of the technology sector, in accordance with Technical Pronouncement CPC 07 (R1). The research is classified as descriptive, documentary and bibliographical, with predominant quantitative approach. The level of disclosure was obtained from the Content Analysis of the Explanatory Notes and Balance Sheet of the 7 companies of the technology sector, from 2010 to 2017, using a check list according to the disclosure provisions of CPC 07 (R1). From the results, it was possible to verify that among the mandatory items of CPC 07 (R1), the most publicized by the companies was the accounting policy adopted by the entity for governmental subsidies, with 41%; regarding the optional disclosure items, the companies further disclosed item 6 (Noncompliance with SAGs), with an average of 14%. It was also observed that companies Positivo Tecnologia and Itautec were the ones that presented a higher level of disclosure in all items listed in the checklist. In addition, it was verified that all companies presented receipt of SAGs, with the exception of two companies, Linxs and Quality Software.