Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements
ABSTRACT This research aims to evaluate the impacts of the elimination of the proportionate consolidation method to recognize joint ventures investments, with the adoption of the Technical Pronouncement CPC 19 (R2), on the accounting amounts reported by Itaúsa - Investimentos Itaú S.A., and identify...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2018-02-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772018005001101&lng=en&tlng=en |