IFRS 9 – Financial instruments: determinant factors of the influence of comment letters in relation to the IASB exposure draft (ED/2013/3)

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...

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Bibliographic Details
Main Authors: Maria Carolina Reis Visoto, Thayanne Costa da Silva, Iuri Ribeiro Nobre, Jomar Miranda Rodrigues
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2020-06-01
Series:Revista Contemporânea de Contabilidade
Subjects:
ifrs 9
iasb
comment-letters
instrumentos financeiros
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/54498

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