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IAS 41 AND BIOLOGICAL ASSETS IN BRAZIL: IS THE INFORMATION REALLY USEFUL?

Brazil is one of the emerging countries that has adopted the IFRS, and agribusiness plays a relevant role in the Brazilian economy, turning the country into an important player in the review and discussion process of international standards. The objectiveof this paper is to assess whether IAS 41 con...

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Dades bibliogràfiques
Publicat a:Revista Catarinense da Ciência Contábil
Autors principals: RICARDO LUIZ MENEZES SILVA, PAULA CAROLINA CIAMPAGLIA NARDI
Format: Artigo
Idioma:Inglês
Publicat: Conselho Regional de Contabilidade de Santa Catarina 2023
Matèries:
Accés en línia:https://www.redalyc.org/articulo.oa?id=477573824024
https://www.redalyc.org/journal/4775/477573824024/
https://www.redalyc.org/journal/4775/477573824024/html/
https://www.redalyc.org/journal/4775/477573824024/477573824024.epub
https://www.redalyc.org/journal/4775/477573824024/movil
https://doi.org/10.16930/2237-7662202333651
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