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Abstract This case was developed for learning the accounting concepts regarding the recognition and classification of hybrid financial instruments of capital, as well as for a reflection about the process of preparing financial statements of a company that follows the International Accounting Standards. In 2014, the Rio-Teresópolis Concessionaire (CRT) disclosed a Current Report informing about the voluntary change of the independent audit firm due to a disagreement on the accounting treatment of convertible debentures. The case requires that the student, acting as a consultant, assessing the characteristics of the convertible debentures issued vis-à-vis the guidance contained in accounting standards, and present a proposal of accounting treatment to be adopted by the company. Additionally, the student must: a) elaborate the accounting statements using the alternative accounting treatment (different from the draft presented by the company); b) demonstrate the possible impacts on the financial indicators of indebtedness; and c) present the possible economic consequences that a change in accounting practice may generate. The tasks requested in the case have the objective of broadening the knowledge of undergraduate or graduate students of the Financial Accounting courses on the practical applications of a relevant accounting standard, as well as recognize the importance of the application of professional judgment in the accounting process. Author Biographies Adolfo Henrique Coutinho e Silva, Rio de Janeiro Federal University Rio de Janeiro Federal University. Address: Avenue Pasteur, 250, room 238, Praia Vermelha | Urca | 22290-240 | Rio de Janeiro/RJ | Brazil. Moacir Sancovschi, Rio de Janeiro Federal University Rio de Janeiro Federal University. Address: Avenue Pasteur, 250, room 238, Praia Vermelha | Urca | 22290-240 | Rio de Janeiro/RJ | Brazil. References Amendola, R. S., Batista, T. C., & Szuster, N. (2015). A evidenciação de instrumentos financeiros híbridos: o caso de uma empresa do setor de energia elétrica. Anais do Congresso UFSC de Controladoria e Finanças e Congresso Iberoamericano de Contabilidad e Gestión, Florianópolis, SC, Brasil, 6, 9.

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