IFRIC 12, ICPC 01 and Regulatory Accounting: Influences on Formation of Tariffs in the Electricity Sector
The objective of this study was to investigate to what extent the IFRIC12 and ICPC01 accounting characteristics can influence in the formation of tariffs in the electricity sector in Brazil. The choice of this sector is justified by its economic relevance, its importance for the development of the c...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio de Janeiro
2012-12-01
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| Series: | Revista Sociedade, Contabilidade e Gestão |
| Subjects: | |
| Online Access: | http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1497/1341 |