DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTOR

The appropriateness of fixed assets to their real capacity of economic return has made the Impairment test became necessary. By providing a faithful representation and transparency, the application of the test becomes even more relevant to companies in the steel sector, as they have a high level of...

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Detalhes bibliográficos
Principais autores: Reis, Anderson de Oliveira, dos Anjos, Daniela Araújo, Sediyama, Gislaine Aparecida Santana, Lélis, Débora Lage Martins
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/4147
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