摘要：Based from the historical precedents of the business concentrationist movement and nuances relating to groups of companies, this article describes the international and Brazilian accounting standards that advocate on this issue, focusing highlighted goodwill and its specificities. Whereas in Brazil, since 1990, have widened these processes of a business combination and that, after 2010, the publication of financial statements by Brazilian companies were conducted in accordance with international standards (IFRS) - changing consubstantially the way companies produce and distribute this data to the market - this research analyzes the acquisitions of shareholdings held by sixty firms during 2011 (sample consisted of companies in the Bovespa Index (Ibovespa) and have highly liquid stocks BM&FBovespa). For this, we used a descriptive and qualitative research, adopting the method of research a content analysis of the consolidated financial statements and audit reports of these firms. The analysis results showed that several companies in the information disclosed is not in tune with the requirements contained in international accounting standards, ensuring not, therefore, the qualitative characteristics of financial information required by this legislation and help users of those statements consolidated to evaluate the nature, risks and financial effects associated with interests in other entities.
