Utilização do Valor Justo na Mensuração de Ativos

Abstract

The measurement basis used in accounting is most of the historical values , however in the course of recent decades is noticeable that for some types of assets and liabilities of the market consensus resulted in the inclusion of other bases, especially the fair value. This study aimed to investigate which criteria are being chosen by Brazilian public companies to determine the value of assets subject to equity elements by measuring fair value, considering that there are several alternatives, as the pronouncements of the Accounting Pronouncements Committee - CPC, possible use. The research was descriptive as to the purposes and on the means was bibliographical and documentary, with sample chosen for convenience and scored universe with companies listed on the BM&FBovespa. The conclusions were reached using descriptive statistics and the results indicate that there is still deficiency in the measurement process based on fair value, either with regard to the criteria chosen to apply the equity element, whether in regard to disclosure of chosen criterion.