A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPA

According to CPC 04 (R1) intangible assets are identifiable non-monetary asset without physical substance. The aim of this study was to verify if after the adoption of international accounting standards was no change in the recognition of intangible assets in the balance sheet of the companies liste...

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Detalhes bibliográficos
Autor principal: Silva Filho, Lucivaldo Lourenço (author)
Outros Autores: Lagioia, Umbelina Cravo Teixeira (author), Carlos Filho, Francisco de Assis (author), Araújo, Juliana Gonçalves de (author), Lemos, Livia Vilar (author)
Formato: article other
Idioma:por
Publicado em: 2014
Assuntos:
Adoção. IAS/IFRS. Ativos intangíveis. Reconhecimento.
Adoption. IAS / IFRS. Intangible assets. Recognition.
Texto completo:https://www.seer.ufrgs.br/index.php/ConTexto/article/view/39797
País:Brasil
Oai:oai:seer.ufrgs.br:article/39797

Texto Completo

https://www.seer.ufrgs.br/index.php/ConTexto/article/view/39797

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