Subvenções governamentais nas maiores empresas do setor de serviços da B3: uma análise acerca do disclosure

Abstract

The objective of this study, considering the changes that accounting has undergone by immersing themselves in the standards of the International Financial Reporting Standards (IFRS), is to verify whether the degree of evidence of government grants and assistance – SAGs – of entities

participating in the b3 service sector – Brazil, Stock Exchange and Over- the- Counter – is in accordance with the standards of Technical Pronouncement

CPC 07 (R1, 2010). The research is classified as documentary and descriptive, with the predominance of the quantitative approach, through informational entropy and descriptive statistics. The sample that was used is non-probabilistic and intentional, consisting of 16 entities participating in the service sector. The degree of evidence was generated through data collection, in the years 2017, 2018 and 2019, in Explanatory Notes and in the Balance Sheet of each entity, and later, judged according to the items that comprised the variables of the research, and arranged according to CPC 07 (R1, 2010). In the results, the items that resulted in a higher degree of evidence addressed questions about the assumptions used for the calculation of the fair value required by CPC 07, the nature and amount of the SAGs that were recognized in the entity's financial statements, and the extent of the SAGs that were recognized in the entity's financial statements, with the former belonging to the optional items set , and the second and third, to the mandatory items. The evidence of SAGs was verified, especially in the Public Utility sector. The same entities performed the evidence in an acceptable manner, however, the way technical pronouncement CPC 07 (R1, 2010) was partial.