Conditional conservatism: analysis of B3's novo mercado companies, in view of the adoption of technical interpretation ICPC 22--uncertainty about the treatment of income taxes/ Conservadorismo condicional: analise das empresas do novo mercado da B3, em face da adocao da interpretacao tecnica ICPC 22--incerteza sobre tratamento de tributos sobre o lucro

The study aimed to evaluate the level of conditional conservatism applied by companies participating in the Novo Mercado (NM) segment of B3, in view of the technical interpretation ICPC 22, which deals with Uncertainty about the Treatment of Taxes on Income. In this perspective, 37 companies were se...

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Bibliographic Details

Published in:	GeSec : Revista de Gestão e Secretariado Vol. 14; no. 10; p. 16667
Main Authors:	Tricarico, Andreia Vergineli, Furtado, Priscyla de Moura Lopes, Marques, Jose Augusto Veiga da Costa, Costa, Thiago de Abreu
Format:	Journal Article
Language:	Portuguese
Published:	Sindicato das Secretarias e Secretarios do Estado de Sao Paulo 01-10-2023
Subjects:	Conservatism Financial statements Income tax Tax law
Online Access:	Get full text
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