Análise do nível de evidenciação do Hedge Accouting por parte dos cinco maiores bancos privados em ativos no ano de 2015, conforme o Banco Central do Brasil

Abstract

The objective of this paper is to analyze the level of disclosure of the hedge accounting accounting technique by the five largest private banks in Brazilian assets in 2015, according to data from the Central Bank of Brazil. Based on research on the subject, a theoretical framework was developed as a way of giving an overview of this accounting technique. In accordance with the current regulations related to the subject, the financial statements for the financial year ended December 31, 2015, published in the electronic addresses for investor relations of the respective banks and prepared in accordance with Resolution no. 10/31/2013 and Circular No. 3.701 of March 13, 2014, of the Central Bank. In order to respond to the objective of the work and to subsidize the analysis, tables were elaborated with data collected. The result of the present study is that the level of disclosure of the hedge accouting of the sample is precarious and it is concluded that the disclosure is well beyond the items necessary to qualify the operation, it is to subsidize the user of the information necessary for the full analysis of the Economic and financial situation of the entity, taking into account the ultimate goal of accounting that is to provide timely, reliable and useful information for decision making.