Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis

Purpose: This article aimed to analyze the effects of CPC 06 (R2) – Leases adoption on the rents line of the Value-Added Statement (VAS) and on the percentage of value-added distributed as rents. Methodology: The approach of this paper is quantitative, and the data collection method is documental...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक: Wellington Rodrigues Silva Souza
स्वरूप: लेख
भाषा:Portuguese
प्रकाशित: Universidade Federal do Rio Grande do Norte 2024-01-01
श्रृंखला:Revista Ambiente Contábil
विषय:
ऑनलाइन पहुंच:https://periodicos.ufrn.br/ambiente/article/view/34939