Effects of adopting IFRS 9 for the audit of financial instruments in non-financial companies

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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Bibliographic Details
Main Authors: Shirley Franco da Silva, José Alves Dantas
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2025-01-01
Series:Revista Ambiente Contábil
Subjects:
IFRS 9; Financial Instruments; Auditing; Non-financial corporations.
Online Access:https://periodicos.ufrn.br/ambiente/article/view/38669
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