Índice de conformidade de evidenciação (ICE) : uma aplicação

Abstract

The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is successful, the Accounting constantly improves its documentary, standardizing reporting mechanisms and find the realities and needs of users with respect to the measurement and disclosure of information relevant to them. This work has the aim of to study regulatory developments of Accounting on the world stage and, consequently, the reflections on disclosure of information's by Brazilian companies. Sought by a qualitative and quantitative study, exploratory and nature documentary, establish the link between the increase in the volume of disclosure in explanatory notes of Brazilian Companies for Air Transport and the compliance of such notes shown in relation to the Brazilian Accounting Legislation. Such compliance was gauged through an indicator, the model proposed by this study was called, Disclosure Compliance Index to the Pronouncements of the CPC (DCI), from the analysis of disclosures. Beyond disclosure compliance, the study found the increase in the level of disclosure by the companies studied in the period after the dissemination of Technical Pronouncements of CPC, proposing, for both a new indicator called Disclosure Evolution Level of Brazilian Companies for Air Transport (DELair). Data analysis and application of indicators proposed by the study gave the conclusion that the patent concern with increased disclosure ledger explanatory notes, since most Technical Pronouncements of CPC brings in its scope the ledger information request additional mandatory or voluntary. In a second time this study showed an increase in the disclosure level by companies' components of census, and finally found the Disclosure Compliance Index being 62,62% and 67,01% adherence to ledger mandatory disclosure by Technical Pronouncements of CPC to the companies TAM and GOL respectively.