Evidenciação de instrumentos financeiros derivativos nas demonstrações contábeis: uma análise das empresas brasileiras

Authors

  • Leandro Luís Darós UFSC; Programa de Pós-Graduação em Contabilidade
  • José Alonso Borba UFSC; Depto. de Ciências Contábeis; Programa de Pós-Graduação em Contabilidade

DOI:

https://doi.org/10.1590/S1519-70772005000300006

Keywords:

Financial Statements, Derivatives, Disclosure

Abstract

In the context of financial statement disclosure and in accordance with determinations by the Brazilian Securities and Exchange Commission, this study presents rules and ways to disclose derivatives in financial statements. In the empirical analysis, we examined the financial statements of the twenty biggest public companies arranged by revenue. We verified that many companies do not comply with the Brazilian Securities and Exchange Commission's determinations and do not present a clear, concise and objective disclosure of related financial information. The main problems were related to the lack of evaluation in terms of fair value, lack of dissemination of investment policies in derivatives and quantitative and qualitative control of market, credit and exchange risks.

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Published

2005-12-01

Issue

Section

naodefinida

How to Cite

Darós, L. L., & Borba, J. A. (2005). Evidenciação de instrumentos financeiros derivativos nas demonstrações contábeis: uma análise das empresas brasileiras . Revista Contabilidade & Finanças, 16(39), 68-80. https://doi.org/10.1590/S1519-70772005000300006