The discourse adopted in the correction of accounting errors and adherence to the disclosure requirement of CPC 23 in companies listed in B3

Autor: Gordiano, Carlos Adriano Santos Gomes, Sousa, Lorena Marques de, Sales, Barbara Nayara Alves, Monteiro Filho, Marco Antônio Vasconcelos

Publikováno v: Revista Científica Hermes, Vol 28, Iss 0, Pp 492-512 (2020)
Revista Cientí­fica Hermes-FIPEN; Vol. 28 (2020): setembro a dezembro ; 492-512
Revista Científica Hermes-FIPEN; Vol. 28 (2020): setembro a dezembro ; 492-512
Revista Científica Hermes; v. 28 (2020): setembro a dezembro ; 492-512
Revista Científica Hermes
Instituto Paulista de Ensino (FIPEN)
instacron:FIPEN

The Technical Pronouncement CPC 23 defines the criteria for rectifying errors from previous periods, including the necessary elements in their disclosure, thus, this study aims to analyze the way in which companies evidence the correction of accounti

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::8a95e175bfabb972543954d18685bb46
http://www.fipen.edu.br/hermes1/index.php/hermes1/article/view/588