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...
Main Authors: | , , , , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal de Santa Catarina
2010-01-01
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Series: | Revista Contemporânea de Contabilidade |
Online Access: | http://www.redalyc.org/articulo.oa?id=76220594009 |