Contabilização das plantas portadoras: adesão a NBC TG 27 pelas empresas sucroalcooleiras listadas no Brasil, bolsa e balão (B3)

Abstract

With the changes brought by the convergence to international accounting standards and to meet the needs of information users, NBC TG 27 incorporated bearer plants into its scope, leading companies to reclassify their property, plant, and equipment. This research aims to verify if the sugarcane and alcohol companies, listed on B3 from 2017 to 2021, complied with the requirements stipulated by NBC TG 27 for the measurement and recognition of their bearer plants as property, plant, and equipment. Regarding the methodology, this study is classified as quantitative and descriptive, characterized, in terms of procedures, as bibliographic and documentary. Data collection was performed through the B3 website, and the analysis was carried out by applying a checklist to the consolidated financial statements and explanatory notes of the companies. With the objectives achieved and propositions tested, it was concluded that, in general, companies account for bearer plants following the standard. c