Analysis of the degree of evidence of transactions with derivatives financial instruments by Brazilian companies listed on the Ibovespa
| Autor: | Marcelo Augusto Ambrozini |
|---|---|
| Jazyk: | portugalština |
| Rok vydání: | 2014 |
| Předmět: | |
| Zdroj: | Revista Contemporânea de Contabilidade, Vol 11, Iss 24, Pp 25-42 (2014) |
| Druh dokumentu: | article |
| ISSN: | 1807-1821 2175-8069 |
| DOI: | 10.5007/2175-8069.2014v11n24p25 |
| Popis: | Evidence of derivatives transactions has become increasingly complex due to the peculiarities of these types of financial instruments and the highly volatile environment of financial markets. The aim of this study is to assess the degree of compliance with the guidelines of evidence of derivative financial instruments issued by the CPC 40 (R1) by several Brazilian public companies with shares traded on the Bolsa de Valores de Sao Paulo. Through a content analysis desk study were listed points for checking in accounting reports finished on 12/31/2013, 45 Brazilian public companies that operated with derivatives. In relation to recent studies related to this issue, the evidence presented in this study indicate that the degree of evidence of financial derivative instruments in the Annual accounts of Brazilian companies showed considerable improvement after the introduction of IFRS standards. |
| Databáze: | Directory of Open Access Journals |
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