Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis
Purpose: This article aimed to analyze the effects of CPC 06 (R2) – Leases adoption on the rents line of the Value-Added Statement (VAS) and on the percentage of value-added distributed as rents. Methodology: The approach of this paper is quantitative, and the data collection method is documental...
| Published in: | Revista Ambiente Contábil |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2024-01-01
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| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/34939 |