Disclosure quanto à nova forma de mensuração e reconhecimento sobre plantas portadoras (Bearer Plants)

Abstract

The agribusiness sector accounts for about 20% of Brazil's gross domestic product (GDP), representing a significant portion of the economy. Accounting, as a mechanism to represent the economic-financial reality, needs to contemplate, in the best possible way, these specificities. As a result, the International Accounting Standard (IAS) 41 - Agriculture, whose correlation in Brazil came about through the Technical Pronouncement of the Accounting Pronouncements Committee (CPC) 29 - Biological Assets and Agricultural Products, emerges within the internationalization process of Accounting. This pronouncement is intended to give an adequate treatment regarding the measurement, recognition and disclosure of biological assets, however, due to the process of applying IAS 41, it was verified the need for its revision, which occurred in 2014, beginning in force in 2016, giving specific treatment to so-called bearer plants. The changes contemplate the adoption of the criterion of cost value instead of the hitherto adopted fair value, and the entry in the scope of CPC 27 - Property, Plant and Equipment. Based on this scenario, the objective of this work was to verify the disclosure regarding the changes that CPC 29 brought with respect to the carrier plants in the companies with shares traded on the São Paulo Stock Exchange (BM&FBovespa) in 2016. The results showed that the companies mostly attended the changes and presented the financial statements retrospectively with the impacts, however, not all of them demonstrated retrospectively the impact of the adoption of the standard, and others did not even mention the so-called bearer plants.