NDLI: Evidenciação dos derivativos nas demonstrações contábeis de empresas brasileiras na área da saúde

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Evidenciação dos derivativos nas demonstrações contábeis de empresas brasileiras na área da saúde

Content Provider	Semantic Scholar
Author	Bianchi, Márcia Lemmertz, Caroline Raimundini, Simone Letícia Vendruscolo, Maria Ivanice
Copyright Year	2014
Abstract	Derivative minimize the risks of companies operating with foreign currencies and future sales. The use of these financial instruments is increasing through many Brazilian companies that don´t evidence for the lack of effective regulation. The publicly traded companies must show in the notes the risks involved in the operations, the market value and the criteria and assumptions to determine this value of financial instruments and the policies of operation and control of operations. Therefore, the goals of this study is to investigate how is the disclosure of derivatives in the financial statements. It has been done a descriptive research, analyzing the five Brazilian companies in the healthcare sector of the BM&FBovespa, from 2008 to 2012. Was observed that only two companies showed the use of derivatives in all the years analyzed and presented correctly the data sensitivity analysis and risk evaluation. The types of derivatives used by surveyed companies were: forward exchange, currency swap and call option agreement. All companies use derivatives only for hedging purposes. It is noteworthy also that none of the companies surveyed presents quantitative information of its derivatives in the notes in the form of the table contained in Instruction CVM 475 (2008b). From the data analysis, it can be inferred that firms do not fully follow applicable accounting standards, not performing sensitivity analyzes in all years, assessment and measurement of risks in all cases, and not showing adequate and sufficiently derivatives in the notes. Keywords: Derivatives. Disclosure. Branch Health BM&FBovespa. Corporate Accounting. International Accounting Standards.
Starting Page	282
Ending Page	301
Page Count	20
File Format	PDF HTM / HTML
Volume Number	6
Alternate Webpage(s)	https://periodicos.ufrn.br/ambiente/article/download/5332/4510
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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