mpairment: Uma Avaliação entre o Pronunciamento nº. 1 do CPC e IAS nº. 36 do IASB nas Empresas Listadas na Bolsa de Londres

mpairment: Uma Avaliação entre o Pronunciamento nº. 1 do CPC e IAS nº. 36 do IASB nas Empresas Listadas na Bolsa de Londres

This research had as purpose to evaluate the convergence of two accounting standards, as well as verifying the differences and similarities of the CPC Announcement nº. 1, in relation to IAS nº. 36 of the IASB. A comparative analysis was made searching to identify if the standards were in accounting...

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Bibliographic Details
Main Authors: José Francisco Ribeiro Filho, Jorge Expedito de Gusmão Lopes, Marcleide Maria Macedo Pederneiras, Luiz Marcelo Martins do Amaral Carneiro, José Jassuipe da Silva Moraes
Format: Article
Language:English
Published: Universidade Federal de Pernambuco 2010-01-01
Series:GESTÃO.Org : Revista Eletrônica de Gestão Organizacional
Subjects:
International Accounting
CPC n°. 01. IAS 36
Accounting Convergence.
Online Access:http://www.revista.ufpe.br/gestaoorg/index.php/gestao/article/viewFile/26/23

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