UM ESTUDO SOBRE O NÍVEL DE RECONHECIMENTO, MENSURAÇÃO E EVIDENCIAÇÃO DO ARRENDAMENTO MERCANTIL FINANCEIRO PELAS EMPRESAS DO SETOR DE CONSTRUÇÃO E TRANSPORTE LISTADAS NA BOVESPA

The aim of this study was to determine whether the financial statements and notes to the companies of Construction and Transportation Bovespa show your information according to the criteria of recognition, measurement and disclosure presented by CPC 06, the period from 2006 to 2010. The analysis was carried out using check-lists for each company. The findings show that although the number of points recommended by the standard has increased, its adoption still is not adequate considering the points arranged in CPC06 pronouncement. Thus, the there is a need to improve the quality of information disclosed by companies about financial leasing.