Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1439
metadata.atena.dc.title: An analysis of the disclosure of derivatives in energy companies from the standpoint of cvm instruction number 235 of march 23, 1995
UMA ANÁLISE DA EVIDENCIAÇÃO DOS DERIVATIVOS NAS COMPANHIAS ENERGÉTICAS SOB A ÓTICA DA INSTRUÇÃO CVM Nº 235 DE 23/03/95
metadata.atena.dc.creator: Ligia Correia de Barros
Christianne Calado Vieira de Melo Lopes
metadata.atena.dc.subject: Derivativos; Instrução CVM n.º 235/95; Instrumentos Financeiros; Derivativos; Instrumentos Financeiros
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: The evidenciação of the countable information is if becoming a requirement of the new profile of the society, compelling the companies to be more transparent when publishing its countable reports. Of this form, it is approached, by means of a scientific research, the form of evidenciação of thederivatives in the countable demonstrations of the companies of opened capital, specifically in the 17 company energy who had published its demonstratives for the exercise findo in 31 of December of 2004, in the period of January the May of 2005.In transcorrer of the work, the evolution of the Derivatives in the world is demonstrated and in Brazil, as well as the practical characteristics and of these operations, as well as the main existing contract modalities in the market of Derivatives and to the end it is presented on the basis of effected research theextracted energy publications of the company of the site of the Securities and Exchange Commission of Brazil - CVM, in which are demonstrated as such companies are divulging its transactions with Financial Instruments. The result of the research demonstrated that the company energy open of Brazil, does not come presenting the minimum information required by Instruction CVM nº 235/95 in its countable demonstrations in relation to the financial instruments.Keywords: Derivatives; Instruction CVM n.º 235/95; Financial Instruments
A evidenciação das informações contábeis está se tornando uma exigência do novo perfil da sociedade, obrigando as empresas serem mais transparentes ao publicarem seus relatórios contábeis. Desta forma, aborda-se, por meio de uma pesquisa científica, a forma de evidenciação dos derivativos nas demonstrações contábeis das empresas de capital aberto, especificamente, nas 17 companhias energéticas, que publicaram seus demonstrativos para o exercício findo, em 31 de dezembro de 2004, no período de janeiro a maio de 2005. No transcorrer do trabalho, é demonstrada a evolução dos Derivativos no mundo e no Brasil, bem como, as características e práticas destas operações e, também, as principais modalidades de contratos existentes no mercado de Derivativos. No final apresenta-se a pesquisa efetuada com base nas publicações das companhias energéticas, extraídas do site da Comissão de Valores Mobiliários – CVM, onde fica demonstrado como tais empresas estão divulgando suas transações, com Instrumentos Financeiros. O resultado da pesquisa mostrou que as companhias energéticas, abertas do Brasil, não vêm apresentando as informações mínimas, requeridas pela Instrução CVM nº 235/95, em suas demonstrações contábeis em relação aos instrumentos financeiros. Palavras-chave: Derivativos; Instrução CVM n.º 235/95; Instrumentos Financeiros. ABSTRACT The evidenciação of the countable information is if becoming a requirement of the new profile of the society, compelling the companies to be more transparent when publishing its countable reports. Of this form, it is approached, by means of a scientific research, the form of evidenciação of thederivatives in the countable demonstrations of the companies of opened capital, specifically in the 17 company energy who had published its demonstratives for the exercise findo in 31 of December of 2004, in the period of January the May of 2005. In transcorrer of the work, the evolution of the Derivatives in the world is demonstrated and in Brazil, as well as the practical characteristics and of these operations, as well as the main existing contract modalities in the market of Derivatives and to the end it is presented on the basis of effected research the extracted energy publications of the company of the site of the Securities and Exchange Commission of Brazil - CVM, in which are demonstrated as such companies are divulging its transactions with Financial Instruments. The result of the research demonstrated that the company energy open of Brazil, does not come presenting the minimum information required by Instruction CVM nº 235/95 in its countable demonstrations in relation to the financial instruments. Keywords: Derivatives; Instruction CVM n.º 235/95; Financial Instruments
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1439
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/667
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