EFFECTS OF CONVERGENCE ON INTERNATIONAL ACCOUNTING STANDARDS ON THE RELEVANCE OF ACCOUNTING INFORMATION OF BRAZILIAN COMPANIES
International accounting standards may present an informational increase to the financial statements, when the accounting standards previously applied, present a lower quality than IFRS. The relevance of the accounting information is a characteristic quality of the statements, which shows the relati...
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Formato: | Online |
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Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/11016 |
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