Divulgação de Informações por Segmento: Panorama da Aplicação do CPC 22

The aim in this research was to outline a panorama of segment disclosure in the financial statements of publicly traded companies active in Brazil, which were published in 2010, the first year in force of CPC 22. Therefore, the researchers attempted to identify how the segments were defined and how...

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Bibliographic Details
Main Authors: Valdirene Gasparetto, Rogério João Lunkes, Eliandro Schvirck
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2013-06-01
Series:Revista de Educação e Pesquisa em Contabilidade
Online Access:http://Accounting disclosure, Segment reporting, CPC 22, IFRS 8.