Impact of the Brazilian Accounting Pronouncements Committee’s New Guideline (OCPC 07) on the downsizing of companies’ Notes*
This article aims to assess the impact of the New Guideline of the Brazilian Accounting Pronouncements Committee (Comitê de Pronunciamentos Contábeis - OCPC 07) on improving formal features (size, readability, and specificity) of Brazilian companies’ Notes. OCPC 07 is one of the world’s first guidel...
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| Vydáno v: | Revista Contabilidade & Finanças - USP |
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| Hlavní autoři: | , , |
| Médium: | Artigo |
| Jazyk: | Inglês |
| Vydáno: |
Universidade de São Paulo
2019
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| On-line přístup: | https://www.redalyc.org/articulo.oa?id=257158401006 https://www.redalyc.org/journal/2571/257158401006/ https://www.redalyc.org/journal/2571/257158401006/html/ https://www.redalyc.org/journal/2571/257158401006/257158401006.epub https://www.redalyc.org/journal/2571/257158401006/movil |
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