Notas explicativas

Grupo de Discussão Contabilidade, realizado no dia 2 de dezembro de 2014

Grupos de Discussão/Contabilidade/Encontros
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O desafio da relevância e da clareza

As notas explicativas que as empresas publicam junto com seus balanços são páginas e páginas de letras miúdas com um português complicado, cheio de jargões técnicos e informações redundantes. E o problema é que a leitura não é apenas desagradável: apesar de longa, é, muitas vezes, incompleta e confusa. “A melhor maneira de omitir informações importantes é escondê-las no meio de um monte de coisas que não interessam”, observa Edilene Santos, professora da FGV que analisou notas de 359 companhias abertas brasileiras.

O objetivo da Orientação número 7 do Comitê de Pronunciamentos Contábeis (OCPC 07) é acabar com esse drama. Só o que é relevante deve ser publicado, com redação clara, diz a norma. “Não pretendemos apenas que a quantidade de texto diminua, mas que a qualidade aumente”, comenta Edison Arisa, auditor e coordenador técnico do CPC.

A receita tem poucos ingredientes, mas não é tão simples quanto pode parecer. Para começar, é difícil definir o que é relevante. “Tudo aquilo que pode afetar o preço da ação deve estar escrito”, lembra Edison Fernandes, sócio do Fernandes Figueiredo Advogados. Essa definição pode até ajudar quem trabalha nas companhias, elaborando as demonstrações financeiras, mas não resolve todos os problemas. Por temor de reclamações do regulador, os profissionais optam por seguir uma lista pré-determinada pelo International Accounting Standards Board (IASB) sem adaptá-la à realidade da empresa, eliminando itens desimportantes. “Muitas vezes algo que julgamos irrelevante é cobrado pelo regulador mesmo que não altere em nada o entendimento do balanço”, relata Jefferson dos Santos Júnior, membro da Comissão de Auditoria e Normas Contábeis (CANC) da Associação Brasileira das Companhias Abertas (Abrasca).

Encontrar uma forma de atender os requisitos de reguladores, as necessidades de investidores e analistas e, ainda por cima, escrever de forma clara e legível será um desafio e tanto para as companhias brasileiras. O assunto foi debatido no primeiro encontro do Grupo de Discussão Contabilidade promovido pela CAPITAL ABERTO. Leia mais sobre o assunto na edição de janeiro!

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Fotos: Régis Filho

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