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The Perception of Auditors in the Measurement of Instruments Financial Institutions at Fair Value in Financial Institutions

The objective of the research is to analyze the auditors' perception regarding the measurement of the fair value of complex financial instruments level 3 in financial institutions. A questionnaire was applied with a sample of 62 independent auditors with technical qualification in financial institut...

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Detaylı Bibliyografya
Yayımlandı:BBR - Brazilian Business Review
Asıl Yazarlar: Paulo Cesar de Melo Mendes, Jorge Katsumi Niyama, Cesar Augusto Tiburcio Silva
Materyal Türü: Artigo
Dil:Inglês
Baskı/Yayın Bilgisi: FUCAPE Business School 2018
Konular:
Online Erişim:https://www.redalyc.org/articulo.oa?id=123056181004
https://www.redalyc.org/journal/1230/123056181004/
https://www.redalyc.org/journal/1230/123056181004/html/
https://www.redalyc.org/journal/1230/123056181004/123056181004.epub
https://www.redalyc.org/journal/1230/123056181004/movil
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