Monetary Correction: a Timeline about the Tool Use, from 1944 to 1995
This article works with the history of how the tool inflation adjustment of annual reports was arranged over half a century until its extinction. To do this, we related the social contexts, the legislation, and the academic perception corresponding to its best implementation in the financial system...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2014-12-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772014000500334&lng=en&tlng=en |