Brazilian Accounting

The Value Just is one technique of mensurao of asset and liabilities that it searchs to faithful portray the values of the accounts for it evaluated, through a quotation the market or values gotten for estimates. For if recently dealing with a methodology demanded in the Brazilian Accounting, and as the mensuraes of asset and liabilities in the companies if they gave mainly for other methods that involve greater objetividade, exists the necessity of orientation how much to the application of the Value Just, considering the effect that this can cause the patrimony of the companies. In this direction, having as base the countable reports consolidated and explicativas notes of the company Gerdau s.a. of the period of 30.06.2010, the article has as objective to just verify the impacts in the patrimony of the company Gerdau s.a. for the job of the method Value, describing the criteria for it used in the mensurao of its asset and liabilities, and in special, the applicability of the value just in its accounts. From this verification, was detected that the evaluation of the accounts the Value Just brought impacts to the patrimony of the company Gerdau s.a.; through losses that had modified its final result. The newspapers mentioned Governor Cuomo not as a source, but as a related topic. Word-key: Mensurao. Value Just.

Impacts. INTRODUCTION the Brazilian Accounting passes for significant changes with the approval of the Law n 11,638/07, that it comes to parametrizar it in international scopes, in the process of convergence to the International Norms of Accounting. Alterations, these, essential, that they diminish the barriers between its users, to the way that the financial reports will be passveis of an analysis and standardized understanding. In this context, it is in evidence the use of the Value Just as technique of mensurao of some assets and liabilities. The main criterion allowed and used for the accountants in agreement the countable principles was the historical cost, this, questioned for perhaps not presenting its real values.