Tratamento contábil de ativos biológicos das empresas do segmento de listagem: Novo Mercado, nível 1 e 2

Abstract

The convergence of Brazilian and Accounting Standards (NBC) to NIC had mandatory application to the financial statements in 2010, and began to adopt FRS 29 as the accounting treatment for biological assets. This study aimed to calculate the percentage of biological assets to total assets and describe about the level of compliance of the information regarding the CPC in 29 companies listed on BM & FBOVESPA, listing segment: New Market. Level 1 and 2, in the year 2014. The study is descriptive methods were documentary research and the qualitative approach. This work was based on article SCHERCH et al (2013), which was based on a sample of 24 companies listed on the BM & FBOVESPA, exploiting some sort of Biological assets or agricultural produce and were chosen for convenience, the companies belonging to the New Mercado, Level 1 and Level 2, then analyzed the companies that submitted balance of Biological Assets in current assets or non-current in the balance sheet at December 31, 2014, for a total of 11 companies. The data was gathered from financial statements (balance sheet) and explanatory notes. The results showed that Klabin SA had the highest representation of Biological Assets in relation to total assets and the average in accordance with the items prerogatives of CPC 29 in the companies analyzed was 70%, In the general context it is concluded that the companies listed on the BM & FBOVESPA, segment: Novo Mercado, Level 1 and 2, in the year 2014, are meeting most of the items contained in the CPC's prerogatives 29.