However, throughout some decades, it was possible to perceive that for some assets and liabilities the consensus resulted in the introduction of new concepts of mensurao, between them, the value just of mercado& rdquo;. Soon, the funny debate around the necessity of use of the new methodology of evaluation & ndash; Value Just. With the application of this mensurao technique, can occur qualitative impacts as in such a way quantitative next to the countable demonstratives, that start to give to edge of bigger comparabilidade and a real perception of market.

In virtue of this, she is necessary to carry through research in the area in order to evidence these impacts in the result consequentemente and, in the patrimony of the company. In this context, one standes out the Gerdau group, one of the precursors in the adoption of the IFRS in Brazil, that presents in its countable demonstratives of the first semester of 2010, the results of the application of new deriving methods of Law n 11.638/07.Salient then, the importance of a more refined analysis of the methods of mensurao used by the company, in special in what it refers to the application of the Value Just and its possible impacts. Thus, the article has as objective to just verify the impacts in the patrimony of the companies for the application of the method Value. In this way, the study it discourses on the concepts and definitions that if relate to the methods of mensurao of asset and liabilities, in special, the Value Just. For in such a way, it was in analysis the countable reports consolidated of the company Gerdau s.a., making possible the accomplishment of an analysis of the impacts that this evaluation caused to the patrimony of the company. The work is structuralized of the following form: the theoretical referencial, having as base the mensurao of asset and liabilities, in special the Value Just. After, the methodology of the work, presenting the techniques used in the accomplishment of the research. Therefore, the analysis and interpretation of the data, approaching the used techniques of mensurao in the company Gerdau s.a., the application of the Value Just in its patrimonial accounts and of result, and the impact caused its patrimony. The work is finished with the conclusion, followed of the references.