IFRS 9 – Financial instruments: determinant factors of the influence of comment letters in relation to the IASB exposure draft (ED/2013/3)
The purpose of this article is to analyze if there is influence of the comments of the users of the accounting information in relation to their responses linked to the IASB process duo in the IFRS 9 - Financial Instruments. We analyzed 136 comment letters that answered both questions 4 and 5 of the...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2020-06-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/54498 |