Escolhas contábeis e ativos biológicos: uma categorização por intermédio do CPC 29

Abstract

In the Brazilian context, agribusiness, in addition to being an efficient and competitive sector, is a prosperous, safe and profitable activity, sparking excellent investment opportunities. Taking into account its importance, this research aimed to verify which are the accounting choices, regarding biological assets, made by companies in the Non-Cyclical Consumption sector, in the segments of Agriculture, Sugar and Alcohol and Meat and Derivatives of the Brazilian stock exchange B3 (Brazil, Bolsa, Balcão). With regard to the methodological procedures employed, the objective is classified as descriptive, as the approach is qualitative, developed by means of a documentary procedure, based on information from the financial statements and explanatory notes published by the companies. The analysis of this research went through three categories from CPC 29, organizing the information collected in topics related to the resulting characterization in: recognition and measurement, losses and gain and disclosure. As a result, it was shown that in the recognition and measurement category, the analyzed companies evaluate, for the most part, the assets at their fair value and difficulties were identified in showing the groupings made by the companies. In the category of recognition of losses and gains, half of the companies do not perform such recognition, while the others recognize losses and gains when the fair value is assessed and when the revenue decreases or increases. The disclosure category was the least fulfilled by the companies, with only three of the ten companies distinguishing the group in consumables and for production, or in mature and immature.