Uma análise da aderência ao CPC 23 pelas companhias de energia elétrica do segmento novo mercado

Abstract

Accounting information to be considered relevant and reliable needs to be free from errors. In this perspective, CPC 23 defines the criteria for the correction of errors from previous periods, including the necessary elements in their disclosure. The objective of this article is to analyze how companies show the correction of accounting errors in their explanatory notes, during the years 2015 to 2020. The research is justified by the possibility of deepening the way errors are corrected and treated, in addition to the fact that there is few research about CPC 23. The sample of this research comprised Brazilian companies listed in the energy sector ant the Novo Mercado segment, being composed of 10 companies. The analysis focused on the explanatory notes and their adherence to the requirements of CPC 23, through a checklist to point out whether the requirements were met and in the reading of the notes, for analysis of the discourse contained in them. It was observed that among the 14 errors identified, the category "registration error" was the most recurrent in 100% of the companies, while there was only one occurrence of "disclosure error". About the requirements of CPC 23, there was a balance between 3 of the 4 items (in only one there was low disclosure). In general, a normative compliance is proven, a result that the analyzed companies are concerned with rectifying the information according to the current norm.