Financial instruments of capital and debt according to ifrs, USGAAP and BRGAAP: a case study of the gerdau S.A

This paper aims to present concepts about financial instruments with characteristics of equity, but are considered liabilities. Using techniques of literature search and documentary, this study analyses the IFRS, USGAAP and BRGAAP on this issue, highlighting the main topics of each and their differe...

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Veröffentlicht in:	Revista de contabilidade e organizações 2009-11, Vol.3 (6), p.41
Hauptverfasser:	Rafael Borges Morch, Amaral, Marco Aurélio, Gisele de Souza Castro Vieira, Maitê Garcia Cruz Ribeiro, Szuster, Natan
Format:	Artikel
Sprache:	por
Schlagworte:	Accounting Case studies Financial instruments
Online-Zugang:	Volltext
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