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The adoption of the international accounting standards in Brazil allowed the companies to value fixed asset items at their fair value, using the deemed cost as an authorized procedure to lend a new monetary translation to these items, with the net equity and possible reflections in the liabilities serving as the counterparts. This permission was restricted to the year of the initial adoption of the International Financial Reporting Standards (IFRS), while its use was prohibited for subsequent periods. As the monetary update of the cost of the companies non-monetary assets had been revoked more than a decade earlier, the adoption of the deemed cost would signal a possibility of value recomposition and that this possibility could alter the magnitude of the structural indicators of the companies’ equity status. In this context, the objective of the article is to investigate and evidence whether the use of the deemed cost by the Brazilian companies listed on BM&F, in the initial adoption of the IFRS standard in 2009 significantly altered the quantum of the structural indicators Indebtedness Level (IL) and Return on Assets (ROA). To obtain the results, quantitative models were used, based on the variance analysis through the test of means, Pearson’s correlation matrix and descriptive statistics. The results, with a 95% confidence level, suggest that, in statistical terms, the use of the deemed cost in Brazil was not attractive for the companies, did not produce significant alterations in the Indebtedness Level (IL) and Return on Assets (ROA) and did not reveal any significant undervaluation of the corporate fixed assets.

ADOÇÃO DO PADRÃO IRFS NO BRASIL: IMPACTO DO CUSTO ATRIBUÍDO NO GRAU DE ENDIVIDAMENTO (GE) E NO RETORNO SOBRE O ATIVO (RSA) DAS EMPRESAS