The adoption of international accounting standards in Brazil allowed companies to assess items of fixed assets at fair value, using the allocated cost, as a procedure authorised to provide a new monetary translation to those items, taking as consideration the liquid assets and any reflections on the liabilities. That permission was restricted to the International Financial Reporting Standards (IFRS) standard year after initial adoption, and its use was prohibited for subsequent periods. As the monetary update of the cost of firms’ non-monetary assets had been reversed for more than a decade, the adoption of the imputed cost would signal a possibility of value reassignment and that such a procedure could alter the size of structural indicators of corporate wealth. In that context, the purpose of the article is to investigate and demonstrate whether the use of the cost attributed by the Brazilian companies listed in the MB, when the IFRS standard was initially adopted in 2009, significantly altered the quantum of structural indicators Degree of Debt (GE) and Return on Asset (RSA). In order to obtain the results, quantitative models were used based on the analysis of variance by means of averaging tests, the Pearson correlation matrix and descriptive statistics. The results, with 95 % confidence, suggest that statistically, the use of attributed cost in Brazil was not attractive to companies, did not lead to significant changes in the Degree of Debt (GE) and the Return on Assets (RSA) and did not reveal a significant downward assessment of corporate fixed assets.