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: | , , , , |
|---|---|
| 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 |
| _version_ | 1818024251431583744 |
|---|---|
| author | Nilza Nashiro Florence dos Santos Eduardo da Silva Flores Isac Pimentel Guimarães Vilma Geni Slomski Aldy Fernandes da Silva |
| author_facet | Nilza Nashiro Florence dos Santos Eduardo da Silva Flores Isac Pimentel Guimarães Vilma Geni Slomski Aldy Fernandes da Silva |
| author_sort | Nilza Nashiro Florence dos Santos |
| collection | DOAJ |
| description | 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 the city of trying to check whether they are appropriate to the quality standards recommended by the CVM. 550 of 17 October 2008. To this end, we carried out a qualitative study of documentary character, the data were analyzed using the technique of content analysis. It was found that the company discloses studied qualitative and quantitative information about its fi nancial instruments and the notes thereto are in accordance with the new guidelines of the CVM, thus improving visibility, but without clear disclosure of all risks inherent in the operations of protection company¿s activity. It is believed that with the emanation of clearer rules for using these instruments there had been a change in the quality of information disclosed is also moving towards greater clarity on the degree of risk exposure of the company at which to invest. We conclude that the effectiveness and implications based on the quality of information that will be brought in view of the institutionalization of norms, are still to come, and thus opens a way to improve education and further studies on the subject, increasingly aligning practices with the Brazilian quantitative and qualitative requirements of international accounting standards (IFRS). |
| first_indexed | 2024-12-10T03:57:15Z |
| format | Article |
| id | doaj.art-d074ef39f9724dbc8c5ddd590913db5c |
| institution | Directory Open Access Journal |
| issn | 1807-1821 2175-8069 |
| language | Portuguese |
| last_indexed | 2024-12-10T03:57:15Z |
| publishDate | 2010-01-01 |
| publisher | Universidade Federal de Santa Catarina |
| record_format | Article |
| series | Revista Contemporânea de Contabilidade |
| spelling | doaj.art-d074ef39f9724dbc8c5ddd590913db5c2022-12-22T02:03:06ZporUniversidade Federal de Santa CatarinaRevista Contemporânea de Contabilidade1807-18212175-80692010-01-01713175196Nível de evidenciação obtido na divulgação das notas explicativas de instrumentos financeiros derivativos segundo a deliberação CVM n° 550/08Nilza Nashiro Florence dos SantosEduardo da Silva FloresIsac Pimentel GuimarãesVilma Geni SlomskiAldy Fernandes da SilvaThe 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 the city of trying to check whether they are appropriate to the quality standards recommended by the CVM. 550 of 17 October 2008. To this end, we carried out a qualitative study of documentary character, the data were analyzed using the technique of content analysis. It was found that the company discloses studied qualitative and quantitative information about its fi nancial instruments and the notes thereto are in accordance with the new guidelines of the CVM, thus improving visibility, but without clear disclosure of all risks inherent in the operations of protection company¿s activity. It is believed that with the emanation of clearer rules for using these instruments there had been a change in the quality of information disclosed is also moving towards greater clarity on the degree of risk exposure of the company at which to invest. We conclude that the effectiveness and implications based on the quality of information that will be brought in view of the institutionalization of norms, are still to come, and thus opens a way to improve education and further studies on the subject, increasingly aligning practices with the Brazilian quantitative and qualitative requirements of international accounting standards (IFRS).http://www.redalyc.org/articulo.oa?id=76220594009 |
| spellingShingle | Nilza Nashiro Florence dos Santos Eduardo da Silva Flores Isac Pimentel Guimarães Vilma Geni Slomski Aldy Fernandes da Silva Nível de evidenciação obtido na divulgação das notas explicativas de instrumentos financeiros derivativos segundo a deliberação CVM n° 550/08 Revista Contemporânea de Contabilidade |
| title | Nível de evidenciação obtido na divulgação das notas explicativas de instrumentos financeiros derivativos segundo a deliberação CVM n° 550/08 |
| title_full | Nível de evidenciação obtido na divulgação das notas explicativas de instrumentos financeiros derivativos segundo a deliberação CVM n° 550/08 |
| title_fullStr | Nível de evidenciação obtido na divulgação das notas explicativas de instrumentos financeiros derivativos segundo a deliberação CVM n° 550/08 |
| title_full_unstemmed | Nível de evidenciação obtido na divulgação das notas explicativas de instrumentos financeiros derivativos segundo a deliberação CVM n° 550/08 |
| title_short | Nível de evidenciação obtido na divulgação das notas explicativas de instrumentos financeiros derivativos segundo a deliberação CVM n° 550/08 |
| title_sort | nivel de evidenciacao obtido na divulgacao das notas explicativas de instrumentos financeiros derivativos segundo a deliberacao cvm n° 550 08 |
| url | http://www.redalyc.org/articulo.oa?id=76220594009 |
| work_keys_str_mv | AT nilzanashiroflorencedossantos niveldeevidenciacaoobtidonadivulgacaodasnotasexplicativasdeinstrumentosfinanceirosderivativossegundoadeliberacaocvmn55008 AT eduardodasilvaflores niveldeevidenciacaoobtidonadivulgacaodasnotasexplicativasdeinstrumentosfinanceirosderivativossegundoadeliberacaocvmn55008 AT isacpimentelguimaraes niveldeevidenciacaoobtidonadivulgacaodasnotasexplicativasdeinstrumentosfinanceirosderivativossegundoadeliberacaocvmn55008 AT vilmagenislomski niveldeevidenciacaoobtidonadivulgacaodasnotasexplicativasdeinstrumentosfinanceirosderivativossegundoadeliberacaocvmn55008 AT aldyfernandesdasilva niveldeevidenciacaoobtidonadivulgacaodasnotasexplicativasdeinstrumentosfinanceirosderivativossegundoadeliberacaocvmn55008 |