Accounting regulation and disclosure of operational information using derivative financial instruments: an analysis of CVM n. 566/08 and CVM n. 475/08 impact on Brazilian open companies disclosure Regulação contábil e a divulgação de informações de operações com instrumentos financeiros derivativos: análise do impacto da CVM nº 566/08 e da CVM nº 475/08 no disclosure das companhias abertas no Brasil
The objective of this paper is to analyze the impact of CVM 566/08 Deliberation and CVM 475/08 Instruction on the disclosure of information of operations with derivative financial instruments of open capital Brazilian companies. To do so, a measure based on these rules was elaborated. This measure w...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo (USP)
2009-08-01
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| Series: | Revista de Contabilidade e Organizações |
| Subjects: | |
| Online Access: | http://revistas.usp.br/rco/article/view/34738 |