Aplicabilidade do CPC 24 - evento subsequente nas companhias do setor de consumo cíclico da B3

Abstract

The present study aims to verify how companies listed on B3 in the cyclical consumption sector classify subsequent events, whose determinations are provided for in CPC 24. The research contributes to analyzing the most recurrent types and subjects, whether the information disclosed meets the requirements of pronouncement, in addition to analyzing the influence of the pandemic on the significant increase in events disclosed in 2019. In order to achieve the objectives, the collection of explanatory notes of publicly-held companies in the selected sector was used, referring to 2019 and 2020 years, constituting the sample with 87 companies. Based on the CPC 24 requirements list, the notes were analyzed and a database was created with the disclosed information, which served as a support for the verification of the findings. The results showed that, in 2019, of the 87 companies analyzed, 70 disclosed some type of subsequent event, totaling 166 events identified, of which 10 generated some type of adjustment and 156 promoted disclosure in explanatory notes, while in 2020 this number reduced to 58 companies, with 125 events disclosed, 9 with adjustment and 116 without adjustment in the statements. The survey also revealed that the segments that most publicize subsequent events were trade with 49 events in 2019 and 43 in 2020, followed by civil construction with 49 events in 2019 and 26 events in 2020. In addition, with regard to subsequent events , there was little variability in the themes highlighted, since Corporate Restructuring and Fundraising were more frequent in the two years analyzed. Considering the requirements set out in CPC 24, in general they are being met, but events without adjustments need improvement in disclosure, recognition and measurement to achieve their informational purpose for users.