Análise do grau de evidenciação das operações com instrumentos financeiros derivativos pelas companhias brasileiras listadas no Ibovespa

Abstract

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.