A Estrutura de capital após a convergência das normas internacionais de contabilidade no setor de transporte hidroviário e rodoviário

Abstract

In this work, talks are on the capital structure after the convergence of international accounting standards in the sector of road and water way transportation listed on the New Market of the BMF& BOVESPA. The research examined what were the changes in capital structure after the implementation of the norms of international convergence, it was faced with the before and after the changes of international accounting standards. Concepts were used by some author cited in this paper on capital structure and convergence of international standards and is based on a literature on the subject and analysis of financial statements of companies: JSL On, Tegma On, Log In On. It is seen that with the implementation of the convergence of international companies have changed in non current and equity.