Impacto Esperado Sobre O Patrimônio Líquido De Reavaliações De Provisões Para Contingências, De Remota Para Possível E De Possível Para Provável

Abstract

O objetivo deste artigo foi de mensurar e identificar os efeitos da configuração das operações fora do balanço (<em>off balance) </em>na situação financeira de 145 empresas brasileiras pertencentes aos níveis de Governança Corporativa da BM&FBOVESPA. Tendo em vista responder o seguinte problema: Qual a situação e efeitos das contingências passivas, mediante o Comitê de Pronunciamentos Contábeis CPC-25, para empresas inseridas nos níveis de Governança Corporativa da BM&FBOVESPA?<em> </em>A partir da reclassificação das contingências e através da criação dos cenários, Otimista, Parcialmente Otimista, Moderado, Parcialmente Moderado, Pessimista analisou-se seus demonstrativos contábeis. Foi utilizado o teste <em>T</em> de s<em>tudent</em> em cada cenário, reclassificando as Contingências de Possível para Provável e de Remota para Provável. Concluiu-se que houve representatividade das reclassificações e evidenciou-se o prejuízo financeiro apontado para as companhias pelo incremento de passivos contingentes em cada cenário.

An analysis of the relevant lawsuits in Brazilian companies: characteristics that influence the change in the probability of loss provision and contingent liabilities

“…The main change lies in the subjectivity observed in the treatment of information, as it favors the essence over the format and the judgment of the professionals who prepare the financial statements. Baptista (2009) explains that the discretion in the judgment aims to present the financial position and economic performance of the company so that managers and accountants feel directly responsible for these results (Losekann et al 2018). Among the accounts that present subjectivity and judgment, the off-balance sheet stands out; it uses criteria of accounting choices to establish the best method according to the structure and operation of the company.…”

“…The studies of Rosa (2014), Jesus and Souza (2016), and Losekann et al (2018) artificially reconfigured provisions and contingent liabilities to analyze the impact of reclassification. Rosa (2014) sought to identify the scenario of contingent liabilities and to measure the effects of their reconfiguration in the Brazilian context.…”

“…These classifications do not offer standards for accounting choices, and they depend on the manager's judgment. The resulting uncertainty in the probability of future losses may lead to ambiguities in the evaluation on contingency losses, and consequent inappropriate disclosure to the users (Nelson & Kinney, 1997;Du & Stevens, 2011;Losekann et al, 2018). For this reason, the regulations seek to guide the identification, adequate measurement, and disclosure of provisions and contingent liabilities, in order to ensure that stakeholders understand the nature, timing and value of such information (Comitê de Pronunciamentos Contábeis [CPC] 25, 2009).…”

“…In academic literature, provisions and contingent liabilities have been discussed observing the impact on the result when there is the inclusion of contingencies in the balance sheet (Rosa, 2014;Losekann et al, 2018). The literature has reflected on the uncertainty in judging the probability of loss due to differences in the norms (Capriotti & Waldrup, 2005, Teixeira & Silva, 2009.…”

“…However, these studies do not specifically address the change in the probability of loss of a lawsuit. The studies of Rosa (2014) and Losekann et al (2018) inspire the research on legal processes by classifying contingent liabilities as provisions and observing the negative impact in most companies, which raises awareness about the importance of trustworthiness of information on the classification of legal proceedings as probable, possible or remote probability of loss.…”