Reconhecimento de receitas na construção civil: um estudo nas Companhias de Capital Aberto listadas na BOVESPA.

Abstract

The accounting of the building site companies that has as social instrument to the real estate activity, the accounting procedures are similar to the of the other companies, though differences exist when it is the appropriation of incomes, mainly as the adoption of obligatory norms that you/they do with that the accounting adopts international patterns. In that context, this study had as objective describes the criteria of income recognition used by the striped building site companies in BOVESPA. To reach to the specific objectives one it was accomplished analyzes of content in the explanatory notes in the period from 2009 to 2011 of 19 companies of this section in order to investigate these is assisting the requirements of popularization of CPC 30 concerning the income recognition. The research is classified as descriptive, bibliographical, documental and case study, as well as qualitative and quantitative research, as for the approach of the problem. In the discoveries they were found that 21,05% measure for the fair value; 10,53% publish methods related to the services rendered; 84,21% published the amount of the income recognized during the period; 57,89% segregate the significant categories of incomes of the period. The item more assisted includes 94,74% of the companies, if treating of the conciliation among income published in the demonstration of the result and registered her/it for taxable ends. It is observed that most of the companies publishes their incomes based in methods related to CPC 17 and mainly their technical orientations OCPC 01 and OCPC 04. It is also noticed the expressive change with the adoption of IAS18/CPC30, because 2009 78,95% of the companies publish their methods with base in the resolution nº963/03, totally reducing in 2010 and 2011. However due to the existence of a norm that deals with the matter, some companies don't obey, harming the clarity of the information. Those omissions with respect to comparability can impactar in the quality of the accounting information so that it turns her incomplete, of which the users won't have enough information that you/they allow to identify them differences among the applied accounting practices to certain transactions and events, used by the same company of a period the other and for different entities.