Análise das demonstrações contábeis e os efeitos inflacionários: um estudo sobre a atualização monetária nas demonstrações contábeis da empresa Banco do Brasil S/A

Abstract

This research provides a discussion of the effects of inflation in the financial statements, aiming to to analyze the distortions found when approving such effects can cause significant differences in the analysis of statements. It was decided to conduct a case study, exploratory and descriptive in order to check the impact of the failure to consider the effects of inflation in the financial statements for the past three years the company BANCO DO BRASIL S / A. Based on the basic fundamentals of indexation, which in 1995 was no longer legally required, was placed as a hypothesis: The financial statements and their analysis Liquidity, Profitability and Indebtedness suffer a significant change, since the current inflationary scenario. The survey was conducted by extraction of financial statements data submitted by the company concerned, subjecting them to analysis processes. This work confronted him the information with certain other related works in the area, and found that even with a low inflation scenario, considering the accumulated inflation in the period, based on IBGE estimates, the cumulative inflation in the triennium, 2012-2014, points to one 19.28% rate. In the face of this high inflation variation, we highlight the importance of recognizing the changes caused by the inflation rate, to show the losses occurring in the monetary items due to the devaluation of the currency.