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An analysis of profit and loss in Brazil before and after the full adoption of the International Financial Reporting Standards

Gallego-Ãlvarez, Isabel; Pelucio-Grecco, Marta Cristina; … - In: International Journal of Accounting, Auditing and … 10 (2014) 3, pp. 255-278

This study aims to determine whether the main items of the profit and loss (P%L) accounts of listed Brazilian companies have been modified, according to sector, after Brazil's adoption of the International Financial Reporting Standards (IFRS). The sample is composed of 118 companies classified...

Persistent link: https://www.econbiz.de/10011130303

An analysis of profit and loss in Brazil before and after the full adoption of the international financial reporting standards

Gallego-Álvarez, Isabel; Pelucio-Grecco, Marta; … - In: International journal of accounting, auditing and … 10 (2014) 3, pp. 255-278

Persistent link: https://www.econbiz.de/10010488417