Efeitos da mensuração e registro dos instrumentos financeiros no resultado e no patrimônio líquido de companhias abertas brasileiras não-financeiras
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Tipo
Dissertação
Data de publicação
2010-08-08
Periódico
Citações (Scopus)
Autores
Silva, Alberto Ricardo da
Orientador
Formigoni, Henrique
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Perera, Luiz Carlos Jacob
Beuren, Ilse Maria
Beuren, Ilse Maria
Programa
Controladoria Empresarial
Resumo
Emitted in 2008 CPC 14 (Deliberation CVM nº 566/08), together with for Instrução CVM nº 475/08, they brought new practices in the that tells respect to the record and measuring of the used financial instruments. The present study has as goal analyze measuring effects and implementation current financial instruments record of Deliberação CVM nº. 566/08 and rule CVM nº. 475/08 in the result and in the patrimony liquidate of the Brazilian opened companies not-financiers. The investigation of the descriptive kind used of technical standardized of data collections concerning the financial not-derivative and derivative instruments, because it sought itself to analyze the relative accounting demonstrations to the exercises ended in 2007, before the new rules, and ended in 2008, year in which the new rules proceeded being demanded. The sample comprehended the 100 larger Brazilian opened companies not-financiers with active larger volume in 31/12/2008, and to ends of analyzes the final sample comprehended 68 companies for own informaction of instruments utilization financial not-derivative and derivative in set. In the data treatment were analyzed the qualitative, relative to the kinds identification of financial and quantitative instruments, relative to the measuring of the instruments effects in the result and in the companies' equity.Of the research results stands out: (i) In the effects in equity liquidate twelve companies evidenced financial instruments in 2008 against just two in 2007, note itself an evolution considerable because measuring in 2008 totalized R$ 121 million won liquidies against R$ 16 million net losses in 2007, however the one of if you stand out that of the final sample fiftysix companies did not evidence any information; (II) in the effects in the result were evidenced the effects of the financial instruments in forty-four companies in 2008 against forty in 2007, despite a minimum evolution in the records note itself a significant evolution in measuring that in spite of having been affected by results excepecionais of the crisis of 2008 were significant, having in 2008 R$ 1,0 billion loss and against 196 corns in 2007. It noticed in the effects analysis, of the records and measuring with base in the new rules, important effects in the patrimony liquidate and in the result of searched companies what demonstrates a partial evolution, since fifty-six companies did not announce any information in patrimony liquidate and twenty-four in the result.
Descrição
Palavras-chave
instrumentos financeiros , derivativos , efeitos dos registros e mensuração , patrimônio líquido , resultados , financial , derivative instruments , effects of the records and measuring , equity , results