FAIR VALUE MEASUREMENT DISCLOSURE AND ALLUSION ON AUDIT OPINION
This study aims to verify which disclosures of fair value measurement and the allusions in the audit opinions provided by the construction and engineering companies listed on the BM&FBovespa, in reference to the CPC 46. Therefore, this research has to document base the notes and the audit op...
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| Principais autores: | , |
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| Formato: | Online |
| Idioma: | por |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/6836 |
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| Resumo: | This study aims to verify which disclosures of fair value measurement and the allusions in the audit opinions provided by the construction and engineering companies listed on the BM&FBovespa, in reference to the CPC 46. Therefore, this research has to document base the notes and the audit opinions published of 37 companies listed on the BM&FBovespa. Among the results, after being prepared a checklist of CPC 46, it is emphasized that the companies analyzed measure certain assets, liabilities and equity instruments at fair value, mainly financial assets and liabilities identified mostly as investments and accounts payable. It was observed that 20 companies classified items measured at fair value in relation to the fair value hierarchy in that most ratings are at Level 2. In relation to audit opinions, they are not made allusions regarding of fair value measurement of the audited companies. It is concluded that, in the form of disclosure of the fair value, companies are still in the process of adaptation to CPC 46, which require more specific disclosures on the topic and that the audit opinions do not provide information relevant in relation to fair value.Keywords: CPC 46. Fair value. Audit opinion. |
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