Evidenciação: índice de conformidade aplicado ao setor aeronáutico brasileiro


IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia




A good look at the evolution of mankind throughout history reveals a litany of key discoveries in the evolution of mankind. Occupying the top echelon of these discoveries albeit distinctive is mankinds ability to communicate with each other via gestures, mime, and speech. Precisely thus rooted on this historical landmark is the entirety of this work based. In addition communication is the backdrop by which ideas, discoveries and goals are conveyed. Each objective is unique and peculiar, subject to communication evolution as required respectively not dissimilar however from accounting. Just as scientists and researchers identify historical milestones, the field of accounting science also experience and witness evolution by means of communicating facts naturally in terms of binding, relevance and timeliness. Regardless of the classification, the information is useful only if it contains the attributes of importance to be defined by different types of users. With the purpose of obtaining the compliance of disclosure index (ECI), this study chose to attribute measurement and disclosure required in notes issued by companies in the airline industry, for the year 2011, members at forty-one (414) pronouncements technical, fifteen (15) interpretations and two guidelines (02) issued by the Accounting Pronouncements Committee (CPC). The methodology of applied research is characterized as qualitative and quantitative and documentary character. As a result of our analysis, the Disclosure Compliance Index was calculated as 76,98% and 76,59% for the TAM and 74,21% and 76,19% for the GOL company, which had 187 and 194 items and 192 and 193 items of disclosure of a total of 252 items required for the years 2010 and 2011 respectively. This paper hopes to contribute to future studies on the adoption of a new index for evaluation of companies in the capital market in Brazil compared with foreign companies that adopted IFRS related to the CPC s policies adopted in Brazil, where companies with a high rate of compliance the disclosure (ICE) have a lower risk and there was a decrease or absence of items volunteers, as expected the increase of the items required


divulgação de informações contábeis balanço (contabilidade) contabilidade ciencias contabeis accounting financial statements disclosure in accounting

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