Mensuração do valor da Petrobras: disparidades entre o valor contábil e o valor de bolsa
The promulgation of Law 11.638/07 brought some changes that impact the accounting records, such as adjusting the present value, fair value and the impairment test. This study aims to analyze the differences in accounting value, established through historical records and adjusted after the Law 11638/...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2010-01-01
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| Series: | Revista Contemporânea de Contabilidade |
| Online Access: | http://www.redalyc.org/articulo.oa?id=76220573007 |