Unconditional conservatism in Brazilian public companies and tax neutrality
ABSTRACT Law n. 11,638/2007 legitimized the International Financial Reporting Standards (IFRS) adoption process in Brazil and introduced an accounting system detached from tax purposes in the country. This law aims to reduce the influence of tax law on accounting standards and improve the quality of...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universidade de São Paulo
2017-03-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772017000200197&lng=en&tlng=en |