Analysis of opinions issued in comment letters on the term prudence

Analysis of opinions issued in comment letters on the term prudence

Since 2001, the International Accounting Standards Board (Iasb) has worked to revise the Conceptual Framework (CF). Therefore, it has issued Discussion papers (DP), aiming to collect the stakeholders’ opinions about different aspects of the CF. One of the aspects discussed is the inclusion or not of...

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Bibliographic Details
Main Authors: Victor Ranieri Bomfim Sampaio de Araújo, Ana karla de Lucena Gomes, Wenner Glaucio Lopes Lucena, Edilson Paulo
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2015-06-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Estrutura Conceitual
Prudência
Informação Contábil
Cartas-Comentários.
Online Access:http://repec.org.br/index.php/repec/article/view/1231

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