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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Bibliografiska uppgifter
I publikationen:Revista Contabilidade & Finanças - USP
Huvudupphovsmän: Edilene Santana Santos, Laura Calixto, Maira Ferreira Bispo
Materialtyp: Artigo
Språk:Inglês
Publicerad: Universidade de São Paulo 2019
Ämnen:
Administración y Contabilidad
notes
OCPC 07
downsizing
readability
financial statements
Länkar:https://www.redalyc.org/articulo.oa?id=257158401006
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