Reflexos na estrutura de capital das empresas de medicamentos listadas no Novo Mercado da BM&FBovespa: período de 2005 a 2010

Abstract

The Law n o 11.638, promulgated in 2007, amending and repealing a few provisions in Law no6.404/76 (Joint Stock Company Act), had the objective to harmonize accounting standards with International Accounting Standards (IAS). The rules were issued by the International Financial Reporting Standards (IFRS) for the purpose of unify accounting language in the country. In order to consider such changes, the present study is an exploratory descriptive analysis of changes in passive and PL in drugs industry, listed on New Market of BM&FBOVESPA, which published its financial statements in conformity with IFRS in the period 2005 to 2010. On the survey results are reported and discussed issues related to the process that involves the integration of the companies surveyed to the international context, using IFRS in their capital structures.