Nível de evidenciação obtido na divulgação das notas explicativas de instrumentos financeiros derivativos segundo a deliberação CVM n° 550/08

The derivatives market has grown and refi ned in recent years, with the need to regulate this practice through the institutionalization of specifi c notes. Thus, this study aims to analyze the explanatory notes relating to derivative fi nancial instruments of a public company in the food sector of t...

Full description

Bibliographic Details
Main Authors: Nilza Nashiro Florence dos Santos, Eduardo da Silva Flores, Isac Pimentel Guimarães, Vilma Geni Slomski, Aldy Fernandes da Silva
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2010-01-01
Series:Revista Contemporânea de Contabilidade
Online Access:http://www.redalyc.org/articulo.oa?id=76220594009