The adapting of the IFRS 9 (CPC 48) on expected credit losses (ECL) in Brazilian energy companies
Purpose: To identify the IFRS 9 (CPC 48) adoption impact on Bad Credit Expected Losses, based on historical losses under CPC 38. Methodology: a documentary, exploratory research was carried out in all the companies of the electric energy sector listed on the Brazilian Stock Exchange, denominated, Br...
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| Principais autores: | , , , |
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| Formato: | Online |
| Idioma: | por |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/16470 |
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