Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16
Purpose: This article then aims to ascertain the level of accounting disclosure required under the IFRS 16 in publicly traded companies in B3, more precisely in the non-cyclical consumer segment. Methodology: With a qualitative method, an analysis is made of the information provided in the financ...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2022-01-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/27711 |