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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Bibliographic Details
Main Author: Silva Filho, Lucivaldo Lourenço (author)
Other Authors: Lagioia, Umbelina Cravo Teixeira (author), Carlos Filho, Francisco de Assis (author), Araújo, Juliana Gonçalves de (author), Lemos, Livia Vilar (author)
Format: article other
Language:por
Published: 2014
Subjects:
Adoção. IAS/IFRS. Ativos intangíveis. Reconhecimento.
Adoption. IAS / IFRS. Intangible assets. Recognition.
Online Access:https://www.seer.ufrgs.br/index.php/ConTexto/article/view/39797
Country:Brazil
Oai:oai:seer.ufrgs.br:article/39797

Internet

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

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