ANÁLISIS DE ESTADOS DE RESULTADO COMPLETO DESPUÉS DE LA IMPLEMENTACIÓN DE LAS IFRS EN BRASIL
DOI:
https://doi.org/10.19094/contextus.v13i1.584Palabras clave:
Estado de resultados integral. Normas internacionales de Contabilidad. Relevancia de la información contable. Otros resultados integrales. Nuevo mercado.Resumen
Este estudio examinó el contenido de la información de la Cuenta de Resultados Integral publicado por 62 empresas en el Novo Mercado de BM & F Bovespa. El análisis estadístico consistió en la aplicación de la prueba pareada diferencia de medias (Prueba T y Prueba Wilcoxon). Además, se realizó un análisis cualitativo. Los resultados indicaron que (a) aproximadamente 50% de las empresas reportó ganancias y pérdidas en otros resultados integrales; (B) los efectos netos de las ganancias y pérdidas fueron positivos en los años 2012 y 2011 y negativo en 2010; (C) los CPC 2 (Efectos de las variaciones en los tipos de cambio y conversión de estados financieros) y CPC 38 (Instrumentos financieros) fueron las más frecuentes y d) existen diferencias entre las métricas Ingresos Netos y Resultado Integral para las empresas analizadas en años 2011 y 2010. Los resultados indican que los elementos de la DRA tienen el potencial de generar volatilidad en la cuenta de resultados si se les reconocen en el Estado de Resultados.
Citas
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