2015-10-062015-10-062014-07DIAS, Karoline Oliveira. Determinantes da escolha pelo Deemed Cost: uma análise das companhias brasileiras frente à adoção inicial das normas internacionais no Brasil. 2014. 50 f. Trabalho de Conclusão de Curso (Graduação)-Faculdade de Administração, Ciências Contábeis e Economia, Universidade Federal de Goiás, Goiânia, 2014.http://repositorio.bc.ufg.br/handle/ri/11050The purpose of this research is to check the profile of the Brazilians trading companies, according to the use of the deemed cost at the Brazilian accountability transition year to the international rules. The analysis was done about the 2010 data. In this study, it was considered 305 open capital companies taken after the Economatic system. To check the profile, the following variables were used: Corporate Governance, Big4, Industry Classification, Size, Fixed Asset, Revaluation Reserve, and Indebtedness. It was done a regression analysis to connect the result of the study with the assessed variables. To test the model it was used the Hosmer-Lemesshow Test, ROC Curve, VIF, and Stepwise. The results of the research allowed to conclude that the variable level of immobilization has strong probability of influence in the adoption of procedures of the fixed assets.porAcesso AbertoDeemed costImobilizadoRegressão logísticaDeemed costFixed assetsLogistic regressionTCC