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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
Hlavní autoři: Edilene Santana Santos, Laura Calixto, Maira Ferreira Bispo
Médium: Artigo
Jazyk:Inglês
Vydáno: Universidade de São Paulo 2019
Témata:
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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