BIG BATH: BRAZILIAN EVIDENCE ON INITIAL ADOPTION OF THE STANDARD ADDRESSES IMPAIRMENT OF GOODWILL

The convergence of international accounting standards in Brazil has brought many challenges for organizations, particularly the counter, regarding the adequacy of the procedures issued by the accounting authorities. In this context, it is relevant to study the accounting treatment of goodwill, a com...

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Autor principal: Melo de Souza, Maíra
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/4977
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