The principles underlying the IFRS and the measurement bases of the elements comprising the financial statements
Purpose: This theoretical essay seeks to present concepts, arguments and discussions about the adoption and use of IFRS, focusing on their underlying principles and measurement bases. Methodology: Literature review with presentation and discussion of arguments from authors who have researched the us...
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Principais autores: | Martucheli, Camila Teresa, Pereira Filho, Antônio Dias |
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Formato: | Online |
Idioma: | por |
Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
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Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/19699 |
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