Divulgação das provisões e passivos contingentes nos estados brasileiros e Distrito Federal entre os anos de 2011 e 2018

Abstract

The scope of this research was to evaluate the level of disclosure of provisions and contingent liabilities by the Brazilian states and the Federal District between the years 2011 and 2018. Equity, statement of equity changes and explanatory notes. The data were collected through the application of a checklist, with which it was sought to establish which items established by the regulations of provisions and contingent liabilities are disclosed by the entities studied, the analysis of the results found was carried out through descriptive statistics. Finally, a ranking was established with average levels of disclosure of provisions and contingent liabilities among the twenty-seven entities analyzed. Although the results indicate an increase in the average disclosure index for provisions and contingent liabilities, the disclosure index is considered low when we look at the items that must be disclosed according to the accounting standards applicable to the Public Sector.