IMPAIRMENT E O SETOR DE ENERGIA ELÉTRICA: CARACTERÍSTICAS DA EVIDENCIAÇÃO CONTÁBIL

O objetivo deste trabalho e analisar o nivel de evidenciacao do impairment do setor eletrico por meio das demonstracoes contabeis das quinze maiores empresas do setor – em 2010 – listadas na BMF ainda nesse ano outras quatro empresas contabilizaram valores relacionadas a impairment ; sete mencionaram o CPC 01 (normatizacao sobre o assunto), mas nao apuraram valores ou aplicaram testes. Em 2009, a analise demonstrou empresas que nao divulgaram informacoes obrigatorias. Ha, ainda, as que entenderam nao ser necessaria a contabilizacao do impairment em seus ativos, mas que optaram pela evidenciacao da metodologia e da forma de calculo que embasou tal conclusao, como a natureza dos ativos e a unidade geradora de caixa. Em 2010 e 2011 os resultados foram similares, demonstrando a aderencia as normas. Percebeu-se que entidades que divulgam um maior numero de informacoes tambem apresentam dados sobre impairment em um maior numero de notas explicativas, nao se atendo a apenas uma, como, por exemplo, a sobre ativos imobilizados ou sobre as principais praticas contabeis utilizadas no relatorio anual. Palavras-Chave: Impairment . CPC 01. Disclosure . Setor Eletrico. ABSTRACT This study aims to analyze the level of disclosure of the impairment through the financial statements of the 2010 fifteen largest companies at the electricity sector listed on the BM&FBovespa. For that we adopted the financial statements from 2008 to 2011 and categorized the company accordingly to its adherence to the disclosure expectations. The results show that in 2008, four companies commented the test of impairment, without, however, identify impairment loss, in that year four other companies accounted for values related to impairment, seven mentioned the CPC 01 (regulation on the subject), but did not have established values or tests applied. In 2009, the analysis showed that some companies did not disclose required information. There are also those enterprises that were not required accounting for the impairment of assets, but opted for disclosure of the methodology and calculation method that allowed this conclusion, as the nature of the assets and cash-generating unit. In 2010 and 2011 the results were similar, demonstrating adherence to standards. Finally, it was noted that entities that disclose much information about the data also show impairment in a greater number of notes, not sticking to just one, for example, on fixed assets or on the main accounting policies of the financial standards. Key-words : Impairment. CPC 01. Disclosure. Energy Sector.