Abordagem ao CPC 10 - pagamento baseado em ações (Stock Options) - nas empresas no setor de tecnologia

Abstract

This paper presents an approach regarding the use of accounting standards in Brazil and its application to convergence of International Financial Reporting Standards (IFRS), and aims to study this relationship of application, as adopted and translated by the Pronouncements Committee (CPC), which has the authority to prepare the Brazilian accounting pronouncements in accordance with international standards, as established by Law No. 11,638 / 07. It was selected as the basis for the study, the Brazilian companies of the Technology Sector, which evidenced in their financial statements, in the year 2016, to use as payment form to their employees the payment based on shares. The analysis is also presented in the explanatory notes, regarding the form of disclosure made by the companies, verifying if they are in accordance with the international accounting standards, presented according to CPC 10. In the analysis, it is possible to highlight the criterion of recognition, measurement and disclosure by companies. As a result, it was identified that the companies do not disclose in full agreement the rules defined by CPC 10, suggesting to them the importance of being properly adapted, for the full disclosure of the information to its users.