ICPC 14: what is missing?
ABSTRACT The purpose of this study is to raise questions about Technical Interpretation 14 (ICPC 14) from the Accounting Standards Committee with regards to the statutory characteristics of Brazilian cooperative societies. We do not aim to provide definitive solutions by exhausting all conceptual an...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universidade de São Paulo
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772017000300478&lng=en&tlng=en |