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Abstract This research aimed at analyzing the compliance of companies with the CPC28 - Investment Property, in order to check if they are disclosing the information required by standard pronouncement. To achieve the proposed objective, financial statements and accompanying notes from December 2012 were collected and analyzed. The information published by the companies based on the CPC28 disclosure items were analyzed. The items were divided into blocks, block 1 mandatory items for all companies, block 2 only for those who have chosen to measure the cost method, and block 3 for companies who have chosen fair value method. Levels of disclosure for each item were descriptively analyzed. Besides that, a statistical test was carried out to see the correlation between the relevance of PPI over total assets and the level of disclosure, showing an average positive correlation between both. It was possible to verify that the level of disclosure for companies that have opted for cost method was more satisfactory than those that opted for fair value. Those companies that obtained the highest percentage of dissemination are the real state ones, because they have on their balance sheets significant amounts of properties for investment, which is from where they get their income. Another point found out in this research was that there is a difficulty of disclosuring the financial statements and notes, once some companies put the same information in different topics through out the balance sheet, and it was noticed that most companies are still in a low level of disclosure. The research shows that there is lack of important information items for users' analysis, making it difficult to compare companies. Author Biographies Josilaini da Silva, Universidade Estadual de Londrina (UEL) Graduanda em Ciências Contábeis na Universidade Estadual de Londrina (UEL).  Larissa de Matos Fonseca, Universidade Estadual de Londrina (UEL) Graduanda em Ciências Contábeis na Universidade Estadual de Londrina (UEL). Daniel Ramos Nogueira, Universidade Estadual de Londrina (UEL) Doutorando em Controladoria e Contabilidade pela Universidade de São Paulo (USP). Professor Assistente da Universidade Estadual de Londrina (UEL). Downloads PDF (Português (Brasil)) Published 2014-12-02 How to Cite Silva, J. da, Fonseca, L. de M., & Nogueira, D. R. (2014). Compliance level of CPC 28: an analysis in Brazilian open companies. Revista Catarinense Da Ciência Contábil, 13(40), 54–66. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2055 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 13 No. 40 (2014): Setembro-Dezembro Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Language English Português (Brasil) Make a Submission Make a Submission Keywords Indexers

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