Effects of adopting IFRS 9 for the audit of financial instruments in non-financial companies
Objective: The aim of this study is to determine the effects of adopting IFRS 9 for the auditing of financial instruments in non-financial companies in Brazil. Methodology: The empirical tests were based on the data obtained from 338 non-financial companies listed in the B3 (Stock Exchange) in t...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2025-01-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/38669 |
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