A percepção do valor justo em Santa Maria

Abstract

This study aimed to assess the perception of practitioners regarding to fair value accounting in Santa Maria city at Rio Grande do Sul, Brazil. The requirement to adopt standards converged to international standards dates back to 2010, by means of standards issued by the Brazilian Accounting Standards Committee. Through a descriptive study about their goals and using questionnaire techniques it was analyzed the profile, impressions and practices of 31 accounting professionals based in the Santa Maria downtown. Despite the specific standard issued for small and medium-sized enterprises, this research demonstrates a reactive behavior in relation to the practice of fair value in the context studied.