Valor justo: métodos e mensurações aplicados aos ativos biológicos no brasil

Abstract

The present work has the objective of analyzing the methodologies and ways of measuring biological assets in the Brazilian market, observing the form of disclosure established by the current norm, as well as the techniques adopted by the companies that operate in the agribusiness market. The purpose of the paper is to contribute to the academic environment in a way that broadens the knowledge on the subject, analyzing real data of companies from the national territory, discussing the ways of measuring the Asset, addressing the importance of the measurement of assets presenting examples of applicability of the presented concepts, with the main focus on companies operating in the pulp marketing market. To meet the objective, the research was based on the methodology of bibliographical and documentary research. The results were conclusive, indicating that the pulp companies in Brazil adopt the standard in an adequate manner, obeying the standards determined by the accounting pronouncements required.