El Otro Resultado Integral en los Estados Financieros de propósito general de las empresas colombianas no cotizadas y su impacto en el resultado neto del periodo

Lorena Vásquez Arang

doi:10.17533/udea.rc.n82a04

Autores

Lorena Vásquez Arang Universidad de Antioquia https://orcid.org/0000-0002-3561-3355

DOI:

https://doi.org/10.17533/udea.rc.n82a04

Palavras-chave:

Outros Resultados Abrangentes (ORA), apresentação de Demonstrações Financeiras, Full IFRS, Resultado Abrangente Líquido

Resumo

O objetivo deste artigo é caracterizar a apresentação dos itens que compõem os Outros
Resultados Abrangentes —ORA— apresentados por empresas colombianas não listadas, com base nos requisitos fornecidos pelas Normas Internacionais de Relatório Financeiro 1 (NIRF 1: Apresentação de Demonstrações Financeiras) e as diretrizes da Superintendência de Empresas; e, adicionalmente, avaliar seu impacto no resultado do período. Para cumprir o objetivo da pesquisa, foi utilizada uma amostra de empresas colombianas para o período de 2016 a 2019, resultando em um total de 1.977 observações de empresas que relatam em Full IFRS e 4.960 observações de empresas que relatam em IFRS para PMEs. Com base em uma análise univariada das contas que compõem o ORA e os requisitos que as empresas colombianas devem cumprir, verifica-se que os itens que mais aparecem são: reavaliação de ativos fixos, diferenças de câmbio por conversão e os resultados das medições de benefícios aos funcionários. Da mesma forma, é evidente que o impacto no caso do Full IFRS e IFRS PMEs do ORA no resultado líquido é positivo.

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