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Abstract The international standards symbolized the beginning of the harmonization of accounting standards, which includes, among other qualitative characteristics, the comparability of accounting information. The CPC 28 (2009) allows for accounting choices between the cost and fair value method in the measurement of Investment Property (PPI). The general objective of this article is to verify the level of comparability of the measurement after the initial recognition of the PPI of the public companies listed on B3. The sample consisted of the 91 companies that presented PPI balance in 2015. The data were collected in the Financial Statements and in the Explanatory Notes. To verify the level of comparability, the H index introduced by Van der Tas (1988) and the T index proposed by Taplin (2004) were used. The results showed that 40% of the companies opted for the cost method, 36% through the fair value method and 24% didn’t disclose the method used. Additionally, it was observed that 58% of the companies using the cost method disclosed the fair value. As for the comparability analysis, an average level for the sample was verified according to the first approach of the T and H indexes, but with values very close to a low level. Author Biographies Emanuelle Frasson Guimarães, Federal University of Santa Catarina Federal University of Santa Catarina. Address: Campus Universitário Reitor João David Ferreira Lima, Trindade | 88040-900 | Florianópolis/SC | Brasil. Suliani Rover, Federal University of Santa Catarina Federal University of Santa Catarina. Address: Campus Universitário Reitor João David Ferreira Lima, Trindade | 88040-900 | Florianópolis/SC | Brasil. References Andrade, M. E. M. C., Silva, D. M. da, & Malaquias, R. F. (2013). Escolhas contábeis em propriedades para investimento. Revista Universo Contábil, 9(3), 22-37. DOI: https://doi.org/10.4270/ruc.2013320

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