Santos, Francisco Carlos Barbosa dos2026-10-132026-10-132026OLIVEIRA, Edson Martins de. A influência da mensuração dos ativos biológicos e o seu impacto no desempenho financeiro das empresas do agro: uma análise empírica. Goiânia (GO), 2026. 76 f. Dissertação (Mestrado Profissional em Administração) - Centro Universitário Alves Faria, 2026.http://repositorio.unialfa.com.br/handle/123456789/834Law No. 6,404/1976 is the primary legislation governing publicly held corporations in Brazil. This legislation was subsequently amended by Law No. 11,638/2007, which introduced the convergence of Brazilian accounting standards with the International Financial Reporting Standards (IFRS). As part of this convergence process, Technical Pronouncement CPC 29 – Biological Assets and Agricultural Produce and Brazilian Accounting Standard NBC TG 29 – Biological Assets and Agricultural Produce were issued. These standards established the measurement methods for biological assets based on fair value and historical cost. Against this background, the present study aims to analyze whether the choice of the measurement method for biological assets influences the financial performance of Brazilian agribusiness companies. The sample consists of 22 companies whose shares are traded on B3 (Brazil, stock exchange, counter) and that are included in Exame magazine's ranking of the largest and best companies, covering the period from 2022 to 2024. A balanced panel dataset was constructed. The study is characterized as basic research, with a quantitative approach and a descriptive objective. Data were analyzed using simple linear regression models estimated by the Ordinary Least Squares (OLS) method. The results do not provide sufficient evidence to confirm that, in isolation, the intensity of biological assets relative to total assets explains the observed financial performance, thus not supporting a conclusive explanation. The findings indicate that fair value measurement contributes to improving the quality of accounting information and demonstrate that the operational performance of companies holding biological assets is associated with multiple factors.ptAtivos biológicosMensuração contábilAgronegócio - BrasilHarmonização Contábil Internacional (IFRS)