EVIDENCE LEVEL OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS IN SOUTH BRAZIL'S AGRICULTURAL COOPERATIVES

Technical Pronouncement CPC 29 presents the manner in which the measurement, recognition and disclosure of biological assets and agricultural products are established. This study aims to analyze the level of disclosure of biological assets and agricultural products according to CPC 29 determinations in agricultural cooperatives in southern Brazil. Therefore, a descriptive, documentary and quantitative research was carried out. The analysis was performed from the financial statements and annual reports published on the official websites of agricultural cooperatives in southern Brazil. From this information, a checklist was made that considers 21 CPC 29 criteria to analyze the level of disclosure of agricultural cooperatives. The results of the study showed that 69.23% of the cooperatives were in bad level and only 30.77% were in regular level; There were no cooperatives that reached the excellent or good level. The main criteria not met by the cooperatives were the presentation of the measurement of biological assets and agricultural products and the non-measurement of gain or loss in the period in relation to biological assets. It is concluded that even after nine years of the technical pronouncement CPC 29, it is not being fully complied with by the agroindustrial cooperatives of the southern region of Brazil.