ANÁLISE DA NBC TG 47 NO RECONHECIMENTO DE RECEITA EM EMPRESAS CONSTRUTORAS E INCORPORADORAS

Abstract

This study aims to analyze revenue recognition in the construction sector in light of NBC TG 47, focusing on Brazilian companies listed on B3. The research is characterized as applied, with both qualitative and quantitative approaches, and is developed through documentary analysis of financial statements, reports, and explanatory notes. The sample consists of MRV Engenharia, Cyrela Brazil Realty, and Direcional Engenharia, selected due to their relevance in the sector and availability of information. The results show that, although NBC TG 47 introduced a control-based approach, revenue recognition in the sector remains, in practice, close to the Percentage of Completion (POC) method when the criteria for over-time recognition are met. It was also found that the standard brought greater rigor to contractual analysis, increased the level of disclosure, and required a higher degree of professional judgment. Furthermore, the chosen recognition method directly influences how results are presented, potentially leading to greater or lower volatility in financial statements. It is concluded that NBC TG 47 contributes to improving the quality and transparency of accounting information, despite increasing the complexity of its application in the construction sector.