Analysis of the Comment Letters submitted in response to discussion paper extractive activities: perspectives on the future of IFRS 6 (CPC 34)
This paper presents an analysis of the review/replacement process of IFRS 6, taking into account the perspective of various interest groups, expressed in 141 comment letters submitted to public hearing of the Discussion Paper Extractive Activities promoted by the International Accounting Standard Bo...
Main Authors: | , , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal de Santa Catarina
2016-02-01
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Series: | Revista Contemporânea de Contabilidade |
Subjects: | |
Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/33626 |