The goal of this research was to identify the level of comparability of accounting reports of Brazilian companies in the recognition of property, plant and equipment (PPE) before (2007), during (2008-2009) and after the convergence to IFRS (2010-2012). The sample was composed of 63 companies that were part of the IBOVESPA index of BM&FBOVESPA, except for the year 2007, in which it had only 60 companies in the sample. The data were treated with the Herfindahl index (H), which allows us to quantify the level of comparability of accounting practices between companies of the same country. The results show a low to moderate index of comparability between the choices of companies on initial and subsequent PPE recognition. The lower flexibility of accounting choices made during the years preceding the first adoption of IFRS in Brazil can justify the higher level of comparability that we found in this period.