Browsing by Author "Melo, Emanuelle Cristine de"

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    Impacto da implementação do IFRS 15 em companhia do setor elétrico brasileiro
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Melo, Emanuelle Cristine de; Nunes, Rodolfo Vieira; Sales, George André Willrich
    Accounting in Brazil has undergone several changes and transformations in the last decades with the adoption of international accounting standards (IFRS), one of the main proposed changes is directly related to the recognition of revenues (IFRS 15) by organizations. In this context, the objective of this article is to present the main impacts of the implementation of IFRS 15 in the Brazilian electricity sector. For this, three companies in the sector were selected with financial statements publicly available on the companies' website in 2017, so this is a documentary research, of a descriptive nature, with a qualitative approach. The results show that there were no major material impacts disclosed in the financial statements and that a more in-depth assessment will be necessary considering the requirements of the standard will be presented in the coming years.