Adoção do valor justo para ativos não financeiros: evidências da Alemanha, Brasil e Reino Unido.

The present study aimed to identify the factors that are associated with the choice of method for the measurement of non-financial assets. To do so, a sample was selected with 150 companies from Germany, Brazil and the United Kingdom. The sample period refers to the year of adoption of IFRS in each country, being 2005 for Germany and the United Kingdom and 2010 for Brazil. The association between the accounting choices in the measurement of the non-financial assets and the country, size, profitability and level of indebtedness was verified by means of Chi-square test. The results indicate that the country, size and level of indebtedness are associated with the chosen method of measurement of non-financial assets, which was not evidenced in relation to profitability. Additionally, the results support the assumption of preference of the sample companies by the use of historical cost. [ABSTRACT FROM AUTHOR]