Aplicação do CPC 11: estudo sobre demonstrações contábeis de seguradoras entre 2012 e 2013

Abstract

This monograph consists of a case study that aimed to determine what level of adherence found in the financial statements of Brazilian insurance companies listed on the BMF&BOVESPA, 2012-2013, in relation to the provisions found in CPC 11. It tooks as comp financial statements for the years 2012 and 2013 from Sul America, and Porto Seguro. The choice of these companies has to do with the representation of them in the insurance market. The research, descriptive, established as a measure of the percentage of adherence to care devices Pronouncement CPC. Based on the data collection, it was found that the two insurers, though not fully meet the requirements of regulation form, reach percentage considered good grip. It showed all the required information with respect to recognition and measurement as well as with regard to the disclosure of risks arising from insurance contracts, but partially revealed information concerning the disclosure of amounts arising from insurance contracts. So, we can conclude that the surveyed insurers should improve the level of disclosure of these values, given the normalization.