DISCLOSURE OF FAIR VALUE MEASUREMENT CRITERIA: AN ANALYSIS OF THE ASSETS OF BRAZILIAN OPEN CAPITAL COMPANIES

Detalhes bibliográficos
Autor(a) principal: Jochem da Silva, Heloisa
Data de Publicação: 2018
Outros Autores: Melo de Souza, Maíra
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista da Unifebe
Texto Completo: https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/649
Resumo: Considering the relevance and complexity of the measurement of assets at fair value, this work had the aim of verifying the disclosure of the criteria for measuring fair value in the assets of Brazilian publicly traded companies. We delimited the analysis of the fair value disclosure of the following assets: investment properties, financial instruments and biological assets. The research sample is made up of the 40 largest publicly traded Brazilian companies, according to Exame magazine, excluding financial institutions. We analyzed the financial statements of the 40 companies, in the fiscal years of 2014 and 2015, totaling 80 observations. Initially, the companies that showed ownership of the assets delimited in the survey were separated. Through an elaborated checklist, it was possible to score the disclosure of fair value measurement criteria in the component companies in the sample. After the analysis, it was verified that the level most used by the companies was level 2, but the companies did not show the assumptions used to collect the information, it was also verified that in companies that had only one asset delimited only 30,42% have demonstrated to some extent the measurement criteria for valuation of assets at fair value. However, even those that evidenced the measurement criteria, nevertheless, are still insufficient information and are not absolutely in accordance with the requirements named by CPC 46 (2012).
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spelling DISCLOSURE OF FAIR VALUE MEASUREMENT CRITERIA: AN ANALYSIS OF THE ASSETS OF BRAZILIAN OPEN CAPITAL COMPANIESEVIDENCIAÇÃO DOS CRITÉRIOS DE MENSURAÇÃO DO VALOR JUSTO: UMA ANÁLISE NOS ATIVOS DAS COMPANHIAS DE CAPITAL ABERTO BRASILEIRASFair value. Properties for investment. Financial instruments. Biological assets.Valor justo. Propriedades para investimento. Instrumentos financeiros. Ativos biológicos.Contabilidade FinanceiraConsidering the relevance and complexity of the measurement of assets at fair value, this work had the aim of verifying the disclosure of the criteria for measuring fair value in the assets of Brazilian publicly traded companies. We delimited the analysis of the fair value disclosure of the following assets: investment properties, financial instruments and biological assets. The research sample is made up of the 40 largest publicly traded Brazilian companies, according to Exame magazine, excluding financial institutions. We analyzed the financial statements of the 40 companies, in the fiscal years of 2014 and 2015, totaling 80 observations. Initially, the companies that showed ownership of the assets delimited in the survey were separated. Through an elaborated checklist, it was possible to score the disclosure of fair value measurement criteria in the component companies in the sample. After the analysis, it was verified that the level most used by the companies was level 2, but the companies did not show the assumptions used to collect the information, it was also verified that in companies that had only one asset delimited only 30,42% have demonstrated to some extent the measurement criteria for valuation of assets at fair value. However, even those that evidenced the measurement criteria, nevertheless, are still insufficient information and are not absolutely in accordance with the requirements named by CPC 46 (2012).Considerando a relevância e a complexidade da mensuração dos ativos a valor justo, este trabalho teve como objetivo verificar a evidenciação dos critérios de mensuração do valor justo nos ativos das companhias de capital aberto brasileiras. Delimitou-se a análise da evidenciação do valor justo dos seguintes ativos: propriedades para investimento, instrumentos financeiros e ativos biológicos. A amostra de pesquisa é composta pelas 40 maiores empresas de capital aberto brasileiras, segundo a revista Exame, excluindo as instituições financeiras. Foram analisados os demonstrativos contábeis das 40 empresas, nos exercícios sociais de 2014 e 2015, totalizando 80 observações. Inicialmente, foram separadas as empresas que evidenciaram possuir os ativos delimitados na pesquisa. Mediante uma lista de verificação elaborada foi possível pontuar a evidenciação dos critérios de mensuração a valor justo nas empresas componentes na amostra. Após as análises realizadas, verificou-se que o nível mais utilizado pelas companhias, foi o nível 2, entretanto as empresas não evidenciaram as premissas utilizadas para coleta da informação, constatou-se também que nas empresas que possuíam exclusivamente um dos ativos delimitados somente 30,42% demonstraram de alguma forma os critérios de mensuração para avaliação dos ativos a valor justo. Contudo, mesmo aquelas que evidenciaram os critérios de mensuração, ainda assim, são informações insuficientes e não estão absolutamente em concordância com as exigências nomeadas pelo CPC 46 (2012).UNIFEBE2018-06-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/649Revista da UNIFEBE; v. 1 n. 23 (2018); 168-1892177-742X1679-8708reponame:Revista da Unifebeinstname:Centro Universitário de Brusque (UNIFEBE)instacron:UNIFEBEporhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/649/476Copyright (c) 2018 Revista da UNIFEBEinfo:eu-repo/semantics/openAccessJochem da Silva, HeloisaMelo de Souza, Maíra2018-06-12T18:01:04Zoai:periodicos.unifebe.edu.br:article/649Revistahttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebePUBhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/oairevistadaunifebe@unifebe.edu.br||pesquisa@unifebe.edu.br2177-742X1679-8708opendoar:2018-06-12T18:01:04Revista da Unifebe - Centro Universitário de Brusque (UNIFEBE)false
dc.title.none.fl_str_mv DISCLOSURE OF FAIR VALUE MEASUREMENT CRITERIA: AN ANALYSIS OF THE ASSETS OF BRAZILIAN OPEN CAPITAL COMPANIES
EVIDENCIAÇÃO DOS CRITÉRIOS DE MENSURAÇÃO DO VALOR JUSTO: UMA ANÁLISE NOS ATIVOS DAS COMPANHIAS DE CAPITAL ABERTO BRASILEIRAS
title DISCLOSURE OF FAIR VALUE MEASUREMENT CRITERIA: AN ANALYSIS OF THE ASSETS OF BRAZILIAN OPEN CAPITAL COMPANIES
spellingShingle DISCLOSURE OF FAIR VALUE MEASUREMENT CRITERIA: AN ANALYSIS OF THE ASSETS OF BRAZILIAN OPEN CAPITAL COMPANIES
Jochem da Silva, Heloisa
Fair value. Properties for investment. Financial instruments. Biological assets.
Valor justo. Propriedades para investimento. Instrumentos financeiros. Ativos biológicos.
Contabilidade Financeira
title_short DISCLOSURE OF FAIR VALUE MEASUREMENT CRITERIA: AN ANALYSIS OF THE ASSETS OF BRAZILIAN OPEN CAPITAL COMPANIES
title_full DISCLOSURE OF FAIR VALUE MEASUREMENT CRITERIA: AN ANALYSIS OF THE ASSETS OF BRAZILIAN OPEN CAPITAL COMPANIES
title_fullStr DISCLOSURE OF FAIR VALUE MEASUREMENT CRITERIA: AN ANALYSIS OF THE ASSETS OF BRAZILIAN OPEN CAPITAL COMPANIES
title_full_unstemmed DISCLOSURE OF FAIR VALUE MEASUREMENT CRITERIA: AN ANALYSIS OF THE ASSETS OF BRAZILIAN OPEN CAPITAL COMPANIES
title_sort DISCLOSURE OF FAIR VALUE MEASUREMENT CRITERIA: AN ANALYSIS OF THE ASSETS OF BRAZILIAN OPEN CAPITAL COMPANIES
author Jochem da Silva, Heloisa
author_facet Jochem da Silva, Heloisa
Melo de Souza, Maíra
author_role author
author2 Melo de Souza, Maíra
author2_role author
dc.contributor.author.fl_str_mv Jochem da Silva, Heloisa
Melo de Souza, Maíra
dc.subject.por.fl_str_mv Fair value. Properties for investment. Financial instruments. Biological assets.
Valor justo. Propriedades para investimento. Instrumentos financeiros. Ativos biológicos.
Contabilidade Financeira
topic Fair value. Properties for investment. Financial instruments. Biological assets.
Valor justo. Propriedades para investimento. Instrumentos financeiros. Ativos biológicos.
Contabilidade Financeira
description Considering the relevance and complexity of the measurement of assets at fair value, this work had the aim of verifying the disclosure of the criteria for measuring fair value in the assets of Brazilian publicly traded companies. We delimited the analysis of the fair value disclosure of the following assets: investment properties, financial instruments and biological assets. The research sample is made up of the 40 largest publicly traded Brazilian companies, according to Exame magazine, excluding financial institutions. We analyzed the financial statements of the 40 companies, in the fiscal years of 2014 and 2015, totaling 80 observations. Initially, the companies that showed ownership of the assets delimited in the survey were separated. Through an elaborated checklist, it was possible to score the disclosure of fair value measurement criteria in the component companies in the sample. After the analysis, it was verified that the level most used by the companies was level 2, but the companies did not show the assumptions used to collect the information, it was also verified that in companies that had only one asset delimited only 30,42% have demonstrated to some extent the measurement criteria for valuation of assets at fair value. However, even those that evidenced the measurement criteria, nevertheless, are still insufficient information and are not absolutely in accordance with the requirements named by CPC 46 (2012).
publishDate 2018
dc.date.none.fl_str_mv 2018-06-12
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
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dc.identifier.uri.fl_str_mv https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/649
url https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/649
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/649/476
dc.rights.driver.fl_str_mv Copyright (c) 2018 Revista da UNIFEBE
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Revista da UNIFEBE
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UNIFEBE
publisher.none.fl_str_mv UNIFEBE
dc.source.none.fl_str_mv Revista da UNIFEBE; v. 1 n. 23 (2018); 168-189
2177-742X
1679-8708
reponame:Revista da Unifebe
instname:Centro Universitário de Brusque (UNIFEBE)
instacron:UNIFEBE
instname_str Centro Universitário de Brusque (UNIFEBE)
instacron_str UNIFEBE
institution UNIFEBE
reponame_str Revista da Unifebe
collection Revista da Unifebe
repository.name.fl_str_mv Revista da Unifebe - Centro Universitário de Brusque (UNIFEBE)
repository.mail.fl_str_mv revistadaunifebe@unifebe.edu.br||pesquisa@unifebe.edu.br
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