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Fair Value Accounting: a mensuração de ativos biológicos na práxis e perspectivas dos profissionais contábeis do setor sucroenergético brasileiro

This study aimed to analyze the context of fair value measurements of biological assets under the accounting professionals’ perspective from the Brazilian sugarcane sector. Secondly, verifying the existence of clusters among the participants of the study and also checking whether or not there is a r...

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书目详细资料
发表在:Enfoque: Reflexão Contábil
Principais autores: Rafael Todescato Cavalheiro, Régio Marcio Toesca Gimenes, Erlaine Binotto
格式: Artigo
语言:Inglês
出版: Universidade Estadual de Maringá 2018
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在线阅读:https://www.redalyc.org/articulo.oa?id=307160599010
https://www.redalyc.org/journal/3071/307160599010/
https://www.redalyc.org/journal/3071/307160599010/html/
https://www.redalyc.org/journal/3071/307160599010/307160599010.epub
https://www.redalyc.org/journal/3071/307160599010/movil
https://doi.org/10.4025/enfoque.v37i4.40983
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