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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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Détails bibliographiques
Publié dans:Enfoque: Reflexão Contábil
Auteurs principaux: Rafael Todescato Cavalheiro, Régio Marcio Toesca Gimenes, Erlaine Binotto
Format: Artigo
Langue:Inglês
Publié: Universidade Estadual de Maringá 2018
Sujets:
Accès en ligne: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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