ADOPTION OF IFRS STANDARDS IN BRAZIL: IMPACT OF DEEMED COST ON COMPANIES’ INDEBTEDNESS LEVEL (IL) AND RETURN ON ASSETS (ROA) OF
The adoption of the international accounting standards in Brazil allowed the companies to value fixed asset items at their fair value, using the deemed cost as an authorized procedure to lend a new monetary translation to these items, with the net equity and possible reflections in the liabilities s...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Conselho Federal de Contabilidade (CFC)
2014-05-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://repec.org.br/index.php/repec/article/view/1037 |