Ativo imobilizado : um estudo da gestão e da evidenciação nas entidades listadas na B3 do subsetor agropecuário

Abstract

The present study aims to demonstrate how the management of fixed assets is carried out and how it is evidenced in the financial statements of entities listed in the B3 agribusiness subset. Fixed assets represent all the goods and rights that the company owns to carry out its operational activities. The agribusiness subset is a fundamental activity for the maintenance of human life. Therefore, the importance of the topic in large companies and the relevance of the agribusiness sector in the global context are justified. The research has a deductive characteristic, with a qualitative approach to the data, with a technical procedure adopted of multiple cases and data collection through a checklist, which was elaborated according to the data requested in NBC TG 27. The results found after analyzing the financial statements of the four selected companies show that fixed assets play a fundamental role in the financial statements, however, the companies are partially complying with the mandatory disclosure requirements set out in the Brazilian Accounting Standards - NBC TG 27.