A evidenciação de instrumentos financeiros híbrido: O caso de uma empresa do setor de energia elétrica no brasil
2015
The objective of this article is to analyze the divergent position between a Brazilian
corporation and the regulator that forced the republication of the financial statements of an
electrical company and investigate why the accounting treatment of the topic hybrid financial
instruments (research study object) generated great discussions. Because it is a case study, it was
used as a methodological techniques the bibliographical and documentary research. The study
analyzes the standardization of hybrid financial instruments, comparing the position of the
CVM/SNC/SEP with the positioning of the company, verified by the financial information in the
light of international accounting standards issued by the IASB, analyzing the reasons why the
CVM determined the republication of the ITRs of the first three quarters of 2011. The survey aims
to identify the impact on the qualitative characteristics of accounting information in the
republication of the statements. It was found that the theme "hybrid financial instruments" is quite
controversial, open to several interpretations, although there is some time of publication of IAS
32, there are still many questions on the subject in Brazil. We conclude, however, in the case of
securities issued by the company studied, the best classification is as securitized debt and must
appear in the company's liabilities, forcing her to record the interest on the bonds directly in
income, in line with resolution of technical and CVM collegiate decisions.
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