Disclosure of Financial Instruments in 2010: Brazilian companies in the accessories, footwear, yarns, fabrics and clothing segments listed on bm&fbovespa

The aim of this study was to verify whether the 2010 financial statements published on BM&FBOVESPA by companies in the accessories, footwear, yarns, fabrics and clothing segments complied with the normative criteria for disclosure of financial instruments in accordance with Technical Pronouncement CPC 40. The methodological design adopted was a descriptive survey, using documentary procedures and a predominantly quantitative approach. The study sample consisted of twenty-five companies from the Accessories, Footwear, Yarns, Fabrics and Clothing segments, in which the Financial Statements for 2010 published on BM&FBOVESPA were analyzed. The data was collected using a checklist and then submitted to statistical analysis using the entropy technique, which consists of checking the difference between the degree of entropy and the mean of the question. It was concluded that the companies surveyed did not publish complete information on financial instruments in their financial statements in 2010, in accordance with CPC 40.