Author's Keywords: Disclosure. IFRS 7. Financial Instruments.	Convention All Academic Convention can solve the abstract management needs for any association's annual meeting. Submission - Custom fields, multiple submission types, tracks, audio visual, multiple upload formats, automatic conversion to pdf. Review - Peer Review, Bulk reviewer assignment, bulk emails, ranking, z-score statistics, and multiple worksheets! Reports - Many standard and custom reports generated while you wait. Print programs with participant indexes, event grids, and more! Scheduling - Flexible and convenient grid scheduling within rooms and buildings. Conflict checking and advanced filtering. Communication - Bulk email tools to help your administrators send reminders and responses. Use form letters, a message center, and much more! Management - Search tools, duplicate people management, editing tools, submission transfers, many tools to manage a variety of conference management headaches! Click here for more information.
Association: Name: BALAS Annual Conference URL: http://http://www.balas.org/
Citation: URL: http://citation.allacademic.com/meta/p297819_index.html Direct Link: HTML Code:

Malaquias, Rodrigo. and Lemes, Sirlei. "Disclosure of Financial Instruments According to the International Accounting Standards: Empirical Evidences of Brazilian Companies" Paper presented at the annual meeting of the BALAS Annual Conference, ITESM, Guadalajara, Mexico, Apr 01, 2009 <Not Available>. 2013-05-05 <http://citation.allacademic.com/meta/p297819_index.html>

Malaquias, R. F. and Lemes, S. , 2009-04-01 "Disclosure of Financial Instruments According to the International Accounting Standards: Empirical Evidences of Brazilian Companies" Paper presented at the annual meeting of the BALAS Annual Conference, ITESM, Guadalajara, Mexico Online <PDF>. 2013-05-05 from http://citation.allacademic.com/meta/p297819_index.html

Publication Type: Conference Paper/Unpublished Manuscript Review Method: Peer Reviewed Abstract: The purpose of this study was to identify, quantitatively, how close are the accounting reports of Brazilian companies in relation to the IASB (International Accounting Standards Board) requirements for the disclosure of financial instruments. 120 DFP (Demonstrações Financeias Padronizadas) and 120 Form_20F referring to the period from 2002 to 2006, were analyzed. The results showed that the Form_20F are closer to the international standards than the DFP, but neither of the two types of reports fulfils at least 75% of requirements studied. Moreover, it was found that the companies’ size (measured by the value of equity) influences the disclosure level.

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