A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor
The accounting of the deferred tax assets is different whether it is used the International Accounting Standards Board (IASB) standards or it is used the Financial Accounting Standards Board (FASB) standards, in spite of all the convergence attempts. Therefore, we analyse which set of accounting sta...
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| Format: | article |
| Language: | por |
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2015
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| Online Access: | http://hdl.handle.net/10071/10273 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/10273 |