Divulgação do passivo contingente por instituições financeiras brasileiras

Abstract

This study focuses on the dissemination of the Contingent Liability by Brazilian Financial Intitutions, with the updating and revision of some accounting standards, bringing together the Financial Accounting and the Management Accounting through the dissemination of the contigencies. The research aims to verify the level of compliance with accounting standards in this article disclosure on Financial Statements and Explanatory Notes, specifically in banks, as listed on BM&FBovespa. In this study the informations disclosed to the market by the banking industry was checked, evaluating the behavior on potencial risks to the users of the financial statements. The CPC 25 (2009) enlightens how these informations should be disseminated, showing to the companies the most efficient way to reporting the type of accouting posting, providing a better understanding as possible to the users that have interesting in the information. It was utilized descriptive kind of research, as well as quantitative approach and bibliographic technical procedure. Results showing that the companies most disclosured items are related to judicial proceedings bounding to civil, tax and labour procedures. Noting that many companies still do not disseminate information with quality or that express reality.