Financial instruments of capital and debt according to ifrs, USGAAP and BRGAAP: a case study of the gerdau S.A. Instrumentos financeiros de capital e dívida conforme o ifrs, USGAAP e BRGAAP: um estudo de caso da gerdau S.A.

Financial instruments of capital and debt according to ifrs, USGAAP and BRGAAP: a case study of the gerdau S.A. Instrumentos financeiros de capital e dívida conforme o ifrs, USGAAP e BRGAAP: um estudo de caso da gerdau S.A.

This paper aims to present concepts about financial instruments with characteristics of equity, but are considered liabilities. Using techniques of literature search and documentary, this study analyses the IFRS, USGAAP and BRGAAP on this issue, highlighting the main topics of each and their differe...

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Bibliographic Details
Main Authors: Rafael Borges Morch, Marco Aurélio Amaral, Gisele de Souza Castro Vieira, Maitê Garcia Cruz Ribeiro, Natan Szuster
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2009-08-01
Series:Revista de Contabilidade e Organizações
Subjects:
instrumentos financeiros
patrimônio líquido
normas contábeis
Online Access:http://revistas.usp.br/rco/article/view/34740

Internet

http://revistas.usp.br/rco/article/view/34740

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