Nível de disclosure dos ativos biológicos: uma análise das empresas do agronegócio listadas na B3

Abstract

The present work aims to evaluate and classify the level of disclosure in asset disclosure biological products as required by Technical Pronouncements CPC 29 and 46. Therefore, for To carry out the research, agribusiness companies included in B3 in the food and beverage segments were selected. Agriculture, Sugar and Alcohol, Meat and Derivatives, Wood, Paper and Cellulose and Packaging that have biological assets in their explanatory notes in the year 2023. In this way, the methodology used was defined as qualitative, descriptive, documentary and bibliographic, and was conducted through the Parameter Scale analysis with up to three check weights. As a result, the results found pointed out that companies do not disclose, in their entirety, information in accordance with the established by the standards, in addition to a failure with regard to measuring the fair value of biological assets. In short, this study contributed to verifying the commitment that companies have with standards and the impact that non-compliance with them has on accounting reports.