Accounting treatment of tax credits arising from the exclusion of ICMS from the PIS and COFINS calculation base of publicly traded companies
Purpose: The objective of the study was to demonstrate the accounting treatment adopted by companies listed on B3, Novo Mercado, regarding the dispute over the exclusion of ICMS from the PIS and COFINS calculation basis, as well as demonstrating the change in accounting treatment, following the dec...
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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/38662 |
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