As receitas representam metrica importante nas demonstracoes financeiras de modo que os impactos do IFRS 15 (2014) e posteriormente alinhados pelo Pronunciamento Tecnico do CPC 47 - Receita de Contratos com Clientes (2016) causassem apreensao por se relacionar diretamente com as receitas das companhias, alem de trazer novas terminologias e metodos de mensuracao e reconhecimento. Assim, o estudo procura identificar o nivel de evidenciacao e consistencia na mensuracao dos ativos contratuais das companhias do setor de transmissao de energia eletrica listadas na B3, a partir de 2018, ano em que o CPC 47 entrou em vigor. A amostra e composta por 15 empresas do setor de transmissao de energia eletrica. Para o indice de evidenciacao dos ativos contratuais foi apurada uma metrica a partir do CPC 47 (2016) e do Oficio-Circular/CVM/SNC/SEP no 04/2020 composto por 14 itens. O calculo do indice e a analise da consistencia na mensuracao das receitas foram operacionalizados mediante leitura das notas explicativas das demonstracoes financeiras consolidadas. Os resultados apontam que em media as empresas evidenciaram 75,59% com discrepância entre a maior evidenciacao (92,86%) e menor (40,48%). Ainda foi observada disparidade entre as margens e metodos utilizados por cada companhia em 2020 no reconhecimento das receitas oriundas dos ativos contratuais. Logo, frisa-se a importância em termos de menor subjetividade na interpretacao do pronunciamento e melhorias na qualidade e evidenciacao das informacoes prestadas pelas empresas. Palavras-chave: Evidenciacao. Receita de contrato com cliente. Setor eletrico. Transmissao. ABSTRACT Revenues represent an important metric in the financial statements so that the impacts of IFRS 15 (2014) and later aligned with the Technical Pronouncement of CPC 47 - Revenue from Contracts with Customers (2016) would cause apprehension for being directly related to the companies' revenues, in addition to bring new terminology and methods of measurement and recognition. Thus, the study aims to identify the level of disclosure and consistency in the measurement of contractual assets of companies in the electricity transmission sector listed in B3, as of 2018, the year in which CPC 47 entered into force. The sample is composed of 15 companies in the electricity transmission sector. For the disclosure index of contractual assets, a metric was calculated based on CPC 47 (2016) and Circular Letter/CVM/SNC/SEP No. 04/2020 consisting of 14 items. The calculation of the index and the analysis of consistency in the measurement of revenues were made by reading the explanatory notes to the consolidated financial statements. The results show that, on average, companies showed 75.59% with a discrepancy between the highest disclosure (92.86%) and the lowest (40.48%). There was also a disparity between the margins and methods used by each company in 2020 in recognizing revenues from contractual assets. Therefore, it emphasizes the importance in terms of less subjectivity in the interpretation of the pronouncement and improvements in the quality and disclosure of information provided by companies. Keywords: Disclosure. Revenue from contracts with customers. Electric sector. Transmission.