Reconstitution of the field of accounting regulation in Brazil during the adoption of the IFRS
In 2010, Brazil completed the convergence towards the International Financial Reporting Standards (IFRS). As the politics of this process has been little explored, the objective of this thesis is to investigate how the field of accounting regulation was reconstituted during the convergence. Rely...
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| Language: | English |
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Universidade de São Paulo
2018
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| Online Access: | http://www.teses.usp.br/teses/disponiveis/12/12136/tde-03042018-163010/ |