Disclosure on impairment
an analysis of piped gas companies in Brazil
DOI:
https://doi.org/10.12662/2359-618xregea.v14i2.p112-129.2025Keywords:
disclosure, impairment test, gas companiesAbstract
The piped gas sector is fundamental for economic and energy growth, making it essential to understand its asset composition to assess financial performance. This study analyzed information compliance from piped gas distribution companies with NBC TG 01 between 2020 and 2022. Qualitative and documentary in nature, the research examined Standardized Financial Statements and Explanatory Notes from companies listed with ABEGÁS, focusing on three aspects: the clarity of information in the Explanatory Notes, the criteria for determining the recoverable amount, and the comparison between carrying and recoverable values. The results indicated that 44% of the companies provided narrative information on NBC TG 01, while 56% combined narrative with numerical data. Furthermore, 75% adopted the value in use, and only in 2020 was an impairment expense recognized. This research offers practical guidelines for investors and insights into the Impairment Test.
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