Governmental subvention and assistance (GSA): disclosure and profitability in major brazilian companies Subvenções e assistências governamentais (SAG): evidenciação e rentabilidade das maiores empresas brasileiras
This study investigates the disclosure and economic effects stemming from recognition of governmental subventions and assistances (SAG) in accounting demonstrations by major Brazilian companies, according to Statement CPC 07, altered by CPC 07(RI), in 2010. We analyzed 88 of the 100 major companies...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo (USP)
2011-12-01
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| Series: | Revista de Contabilidade e Organizações |
| Subjects: | |
| Online Access: | http://revistas.usp.br/rco/article/view/34803 |