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Abstract This article aims at identifying the factors that explain the level of disclosure concerning the CPC 27 - Fixed Assets, for companies listed on the New Market segment of Corporate Governance of BM&FBovespa. The probable determinants are considered the size variations, the total assets, debt and return on assets. The study is characterized as descriptive, carried out through documentary analysis and quantitative approach. The population is made of 109 companies in 2011, covering a sample of 106 companies. For data collection a checklist which consists of 17 items based in IAS 27 were designed. The analysis technique, seeking to achieve the research proposal, was made through multiple linear regression. The results show a meaningful and positive relationship between the fixed assets of the company and the disclosure index, checked by the items corresponding to the requirements in CPC 27. In the determinant variables of the disclosure process, it was found that "Property" is positively associated with the dissemination of information on fixed assets. Have the "profitability" is negatively associated to disclosure. There was no significant association between "Indebtedness" and "Size" to the information disclosure on assets. It must also be considered the low explanatory factor of the determinant variables of disclosure recommended by CPC 27 and the need to extend the investigation deep into the issue, by allowing comparisons and extraction of new conclusive evidences. Author Biographies Itzhak David Simão Kaveski, Universidade Federal de Mato Grosso do Sul - UFMS/CPAN Mestre em Ciências Contábeis pela Universidade Regional de Blumenau - FURB. Professor da Universidade Federal de Mato Grosso do Sul/Campus do Pantanal - UFMS/CPAN. Antonio Maria da Silva Carpes, Universidade Regional de Blumenau - FURB Mestre em Ciências Contábeis  pela Universidade do Vale do Rio  dos Sinos - UNISINOS. Professor na Universidade Federal da Fronteira Sul - UFFS - Campus Laranjeiras do Sul PR. Doutorando do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau - FURB. Roberto Carlos Klann, Fundação Universidade Regional de Blumenau – FURB Doutor em Ciências Contábeis e Administração pela Universidade Regional de Blumenau - FURB Professor do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau - FURB. Downloads PDF (Português (Brasil)) Published 2015-04-23 How to Cite Kaveski, I. D. S., Carpes, A. M. da S., & Klann, R. C. (2015). Determinants of the conformity level of evidences related to the disclosure CPC 27 in companies of the new BM&FBOVESPA market. Revista Catarinense Da Ciência Contábil, 14(41), p. 33–45. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2046 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 14 No. 41 (2015): Janeiro-Abril 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. 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