CONTRIBUTIONS SENT TO THE IASB/FASB CONCERNING THE REVISION OF THE DRAFT REVENUE RECOGNITION

This study aimed to investigate how the influencers incentives of companies‟ contributions sent to the IASB / FASB, concerning the Revised Exposure Draft revenue recognition, are related to theories of regulation already developed within the theory of accounting. The research was conducted through c...

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Bibliographic Details
Main Authors: Márcia Ferreira Neves Tavares, Luiz Carlos Marques dos Anjos, Edilson Paulo
Format: Article
Language:English
Published: Universidade Federal do Ceará 2014-10-01
Series:Contextus
Subjects:
Online Access:http://www.periodicos.ufc.br/contextus/article/view/32211