AWARENESS OF THE IMPACT OF ADOPTING IFRS ON MANAGEMENT ACCOUNTING FROM THE PERSPECTIVE OF TEACHERS OF POSTGRADUATE STRICTO SENSU PROGRAMS IN ACCOUNTING

• Published in: Revista universo contábil Vol. 10; no. 2; pp. 105 - 124
• Main Authors: Araújo, Kleber Domingos de, Cornacchione Junior, Edgard Bruno, Reginato, Luciane, Suzart, Janilson Antonio da Silva
• Format: Journal Article
• Language: English; Portuguese
• Published: Blemenau Ilse Maria Beuren 30.06.2014
• Subjects: International Financial Reporting Standards; Management accounting

With the adoption of IFRS is estimated that the practices and/or how to analyze and interpret managerial accounting information are influenced. The substitution of an equity-based accounting and tax rules by using principles and that, until then, the Brazilian intervention has remained exempt from t...