Contabilidade regulatória versus contabilidade societária: um estudo do nível de comparabilidade no período de 2014 a 2018

Abstract

This study aimed to verify the level of comparability between the assets, liabilities, net Worth and net income disclosed by the financial accounting and regulatory accounting, of the electricity distributors associated with ABRADEE, in the period from 2014 to 2018. To check the level the comparability index of Gray was used. The sample studied was formed by 38 of the 41 distributors of ABRADEE, responsible for supplying electricity to 99.6% of Brazilian consumers in 2019. The results indicated that the level of comparability between the two accounting is very low, on average, there were only 3 equal cases. Considering the range of up to 10% of materiality, it was found that the most comparable variable was net worth. It was found, on average, that the regulatory values referring to the assets, liabilities and net Worth exceeded the corresponding financial values. Net income, in turn, was the only variable to show financial values in excess of regulatory values. On average, the asset and liability comparability indices revealed that most cases presented regulatory values more than 15% higher than financial values, while the net worth and net profit comparability indexes revealed the superiority of financial values above 15%, in relation to regulatory values.