Disclosure das subvenções governamentais: um estudo das notas explicativas das empresas do setor de consumo não cíclico listadas na B³ S/A - Brasil, Bolsa, Balcão

Abstract

The present study analyzes the form of disclosure of government subsidies practiced as a result of Technical Pronouncement CPC 07 - Government Subsidy and Assistance, having as a sample the companies with shares traded in B³ S / A - Brazil, Bolsa, Non-Cyclical, based on the 2016 exercise. As a theoretical reference, the accounting process, mandatory and voluntary disclosure, the process of internationalization of accounting, its adoption in Brazil and government subsidies according to CPC 07 are studied. of a descriptive, documentary and qualitative character, based on intentional non-probabilistic sampling. It examines the compulsory and voluntary disclosure made by the sample companies regarding the subject under review. As a result, compliance with the disclosure standards stipulated in CPC 07 was verified in the average percentage of 34%, revealing the noncompliance with mandatory disclosure. It is also verified the non-adoption of practices of voluntary disclosure regarding the governmental subsidies enjoyed.