0186-1042
0186-1042
S0186-10422018000301014
10.22201/fca.24488410e.2018.1624
Canada
Argentina
00
00
2018
00
00
2018
63
spe2
1014
1032
[
Accounting Principles Board
1973
Opinion No. 29
Opinion No. 29
]
[
1995
20
207 225
]
[
2006
81
3
3
567-88
]
[
American Accounting Association
1966
]
[
2003
18
4
4
557-82
]
[
1968
6
2
2
159-78
]
[
1994
69
1
1
1-25
]
[
1996
71
4
4
513-37
]
[
1995
9
4
4
97-107
]
[
2001
31
1-3
1-3
77-104
]
[
1992
15
27-62
]
[
1983
]
[
1985
41
66-71
]
[
1937
]
[
1632
]
[
1991
1
2
2
197-213
]
[
1992
3
3
3
537-44
]
[
1975
27
]
[
1684
46-7
]
[
1750
viii
]
[
1996
22
1-3
1-3
79-117
]
[
2010
8
4
4
77-86
]
[
Financial Accounting Standards Board (FASB)
1974
]
[
Financial Accounting Standards Board (FASB)
1976
]
[
Financial Accounting Standards Board (FASB)
1979
]
[
Financial Accounting Standards Board (FASB)
1993
]
[
Financial Accounting Standards Board (FASB)
2006
]
[
Financial Accounting Standards Board (FASB)
2006
]
[
Financial Accounting Standards Board (FASB)
2010
]
[
2014
58
58
]
[
2005
127
127
1001-34
]
[
2011
43
4
4
311-23
]
[
2009
]
[
1788
285
]
[
2007
16
2
2
323-62
]
[
1967
]
[
International Accounting Standards Board (IASB)
2006
]
[
2009
]
[
2009
34
6-7
6-7
826-31
]
[
2008
38
1
1
93-6
]
[
2010
25
2
2
409-17
]
[
1989
64
329-43
]
[
1939
]
[
1588
]
[
1996
71
2
2
161-82
]
[
1995
11
2
2
661-87
]
[
1494
]
[
1999
14
3
3
347-70
]
[
2007
37
^s1
^s1
1
33-44
]
[
1995
62
719-37
]
[
2010
40
3
3
197-210
]
[
2011
Sixth
]
[
2013
51
4
4
819-54
]
[
2007
16
1
1
1-26
]
[
2010
85
4
4
1375-410
]
[
1735
4
]
[
1996
22
327-55
]
[
1974
286-96
]
[
2008
]
[
2007
3-8
]
[
2003
]
[
2011
]
[
1991
5
1
1
80-4
]
[
2007
]