Accruals mais usuais nos balanços patrimoniais das empresas do segmento de telefonia

Abstract

This paper aims to raise accruals more usual business telephony segment, thus, were selected for sampling corporations with their financial statements available on the BOVESPA. Accruals acconting statements have been collected in respect of the years 2009 and 2008, and it is worth, accruals not found in the Balance Sheets (BPs), 2008, but BPs present in 2009 were considered and calculated, and vice versa. The study is designed as a descriptive using the ranking and frequency distributions for initiating the procedure to discuss the results, which it was found that the more usual passive accruals were: Provision for dividends payable, Salaries payable, Other obligations to shareholders, and assets: Depreciation, amortization, Investments, Deferred Charges, Variation of credits to related parties, Other receivables, Inventories. It is evident that these accruals will usually bear the financial statements of companies in the telephone segment, thus distorting the profits earned in the period with values that have not gone through actual receipt or disbursement.