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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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Bibliografski detalji
Izdano u:Enfoque: Reflexão Contábil
Glavni autori: Rafael Todescato Cavalheiro, Régio Marcio Toesca Gimenes, Erlaine Binotto
Format: Artigo
Jezik:Inglês
Izdano: Universidade Estadual de Maringá 2018
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Online pristup: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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