The impact from adapting of the IFRS 9 (CPC 48) on expected credit losses (ECL) in Brazilian energy companies

The impact from adapting of the IFRS 9 (CPC 48) on expected credit losses (ECL) in Brazilian energy companies

Purpose: To identify the IFRS 9 (CPC 48) adoption impact on Expected Credit Losses, based on historical losses under CPC 38. Methodology: a documentary, exploratory research was carried out in all the companies of the electric energy sector listed on the Brazilian Stock Exchange, denominated, Bra...

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Bibliographic Details
Main Authors: Aline Thatyana Aranda da Rocha Branco Alcantara Alves, Maria Paula Ribeiro Bordin, Alexandre Gonzales, Fernando de Almeida Santos
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2020-01-01
Series:Revista Ambiente Contábil
Subjects:
expected credit losses, ecl, cpc 48, electric power companies, ifrs 9.
Online Access:https://periodicos.ufrn.br/ambiente/article/view/19616

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