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This study aimed to identify which accounting variables that better discriminate retrospective application of IFRS 13, in the Brazilian banks in the years 2010 and 2011. The study was motived by the importance of fair value measurement for financial institutions and by concern to follow accounting disclosures to enable a greater understanding of the accounting rules. As a contribution, the paper verifies that Brazilian banks are adapting international standards, degree of alignment of banks when the requirements of disclosure of fair value measurement. This paper used the model panel and discriminant analysis of the two groups. As a result, the study evidence an inverse relationship between the equity (and the return on equity) and the fair value disclosure. Thus, the evidence of the study suggest that the smaller equity of a bank, the greater are the possibilities of justify result by measuring fair value, probably motived political costs.

Valor justo: um estudo sobre a aplicação retrospectiva da IFRS 13 no setor bancário no Brasil