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The new accounting practices adopted in Brazil, based on the laws and 11.638/2007 11.941/2009, as well as the set of Accounting Pronouncements (CPC) introduced significant changes in the measurement and recording of accounting values. This study aims to highlight the criteria used for the accounting measurement of items of fixed assets of companies in the subsector of machinery and equipment listed on the website of BM&FBovespa. We used the notes and published balance sheets for analysis. We sought to ascertain whether the accounting measurement criteria adopted by the twelve companies in the sample meet the criteria issued by CPC 27 and the methodologies used to identify the disclosure of items of fixed assets. After analysis, it was found that in relation to the measurement of fixed assets, the twelve companies record assets at cost plus taxes, consider the values ​​depreciable life, and all using the straight-line method to perform the calculations depreciation. Regarding the impairment test, the twelve companies are doing when necessary, only one was identified reduction of asset impairment. The research results show that the companies studied, eleven are given what has CPC 27 in 65% of requirements and a company meets this pronouncement in 100% of the recommendations. Through the analysis and results obtained, it can be concluded that the studied companies are still in the new reality adequacy Brazilian accounting related, with respect to fixed assets.

Fixed Assets. CPC 27. Measurement criteria.