Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements

This research aims to evaluate the impacts of the elimination of the proportionate consolidation method to recognize joint ventures investments, with the adoption of the Technical Pronouncement CPC 19 (R2), on the accounting amounts reported by Itaúsa - Investimentos Itaú S.A., and identify which ac...

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Bibliographic Details
Published in:Revista Contabilidade & Finanças - USP
Main Authors: Raquel Wille Sarquis, Ariovaldo dos Santos
Format: Artigo
Language:Inglês
Published: Universidade de São Paulo 2018
Subjects:
Administración y Contabilidad
Itaúsa
equity method
joint ventures
Proportionate consolidation
Online Access:https://www.redalyc.org/articulo.oa?id=257156976004
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