Accounting choices in Brazil: identifying the characteristics of publicly traded companies that opted to maintain versus derecognise deferred assets
The issuance of Brazilian Law 11.638/2007 is a critical step in the convergence of the Brazilian Generally Accepted Accounting Principles (GAAPs) towards International Financial Reporting Standards. After the law was implemented and later modified by Provisional Executive Order 449/2008 (converted i...
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| Hlavní autoři: | , |
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| Médium: | Artigo |
| Jazyk: | Inglês |
| Vydáno: |
Universidade de São Paulo
2012-04-01
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| Edice: | Revista Contabilidade & Finanças |
| Témata: | |
| On-line přístup: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772012000100004&lng=en&tlng=en |
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