Passivos contingentes: Um estudo nas maiores companhias abertas do estado de santa Catariana, Brazil

• Autores: Anastácia Rosa Portella, Monique Cristiane de Oliveira, Thayse Moraes Elias, Joisse Antonio Lorandi
• Localización: Revista iberoamericana de contabilidad de gestión, ISSN 1696-294X, Vol. 13, Nº. 25, 2015, págs. 57-77
• Idioma: español
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• Resumen

  • The contingent liability has been gaining attention in the explanatory notes of companies because it is a projection of possible cash outflows (not accurate), because they depend on future events for their recognition. As the explanatory notes have predictive quality, feature not evidenced by other financial statements, it allows users to use the information of its contents into the decision-making. Given the above, the objective of this study is to address the characterization, accounting and disclosure of contingent liabilities and provision for contingencies in the financial statements of publicly traded companies in Santa Catarina, Brazil, in the year ended 2013. The research has a qualitative approach, as it seeks to describe and interpret the components of the research object, in other words, the characterization of contingent liabilities in public companies of Santa Catarina. Regarding the results, the 13 companies in the sample have provisions for contingencies, with a total of 36 identified contingencies and classified into five types of provisions, these companies mention, in the explanatory notes, how provisions are constituted. As for liabilities, only one company has no contingencies of this nature and, therefore, does not mention about it in the notes.