Evidenciação dos ativos intangíveis : uma análise das companhias do setor energético listadas na [B]³

Abstract

This research work aimed to verify the level of disclosure of intangible assets of companies in the energy sector listed on B3, in accordance with the provisions of CPC 04 (R1), in the base year of 2021. The search for information was through a checklist based on CPC 04, by Moura, Varela and Beuren (2014). The methodology used regarding the approach is quantitative, as for the procedures it is classified as documental, through secondary data. The results indicated an average compliance disclosure index of 52.11%, with the highest index obtained by the companies studied being 68.42% for Cemig and the lowest index of 26.32% for the company Neoenergia. Therefore, it was found that the level of disclosure of the intangible assets of the companies studied considered medium/high was 70%. In addition, it was found that 30% of the companies studied reached a level of disclosure considered medium/low, and none of the companies surveyed managed to reach a level considered high in disclosure. In view of this, more than half of the companies in the energy sector have sought to improve their disclosures in accordance with the standards established by CPC 04 (R1), (2011).