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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...

Disgrifiad llawn

Wedi'i Gadw mewn:
Manylion Llyfryddiaeth
Cyhoeddwyd yn:Revista Catarinense da Ciência Contábil
Prif Awduron: RICARDO LUIZ MENEZES SILVA, PAULA CAROLINA CIAMPAGLIA NARDI
Fformat: Artigo
Iaith:Inglês
Cyhoeddwyd: Conselho Regional de Contabilidade de Santa Catarina 2023
Pynciau:
Mynediad Ar-lein: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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