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/...

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Bibliographic Details
Main Authors: Neirilaine Silva de Almeida, Ronaldo Freitas da Silva, Kárem Cristina de Sousa Ribeiro
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2010-01-01
Series:Revista Contemporânea de Contabilidade
Online Access:http://www.redalyc.org/articulo.oa?id=76220573007