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The internationalization of accounting is rapidly developing in Brazil, which has occurred with the issuance of several pronouncements by CPC (Accounting Pronouncements Committee) and its adoption by Brazilian companies. Thus, seeking to contribute to the fact that convergence with international accounting standards, the objective of this study was to identify the impact on the need for working capital ratio, upon adoption of IAS 12 – Adjusted present value in the years 2008 and 2009 in companies of different segments with shares traded on the stock exchange, commodities and futures BM&FBovespa. The research was developed by deductive reasoning and is classified as descriptive, document and quantitative. The study sample included companies with shares traded on the BM&FBovespa, classified by Exame magazine ranking of the Best and Biggest DEBORA GOMES MACHADO VALMOR RECKZIEGEL PATRICIA SIQUEIRA VARELA Ciências Sociais em Perspectiva v.14 – no. 26: p. 263 – 286; 1o sem. 2015 264 in various segments, and the sample selection criteria biggest sales of the year 2009. The initial sample had 88 companies, excluding those companies that have disclosed information or have irrelevant effects of adjustment to present value, remaining 24 companies. After the Balance Sheet content analysis, Exercise and Explanatory Notes Income Statement of these companies was concluded that there was effect of the adjustment to present value in the need for working capital ratio as well as the financial result and profit, also signaling that the impact was more significant in the retail segment.

ADOÇÃO DO PRONUNCIAMENTO TÉCNICO CPC 12   AJUSTE A VALOR PRESENTE: UM ESTUDO DO IMPACTO NO ÍNDICE DE NECESSIDADE DE CAPITAL DE GIRO EM EMPRESAS LISTADAS NA BOLSA DE MERCADORIAS E FUTUROS BOVESPA S.A - BM&FBOVESPA