Accounting treatment of tax credits arising from the exclusion of ICMS from the PIS and COFINS calculation base of publicly traded companies

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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Bibliographic Details
Main Authors: Douglas Willian Nascimento Schmidt, José Antonio Cescon, Antônio Carlos Brunozi Junior, Julio César Ferreira
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2025-01-01
Series:Revista Ambiente Contábil
Subjects:
Contingent Asset. Taxes to be Recovered. CPC 25. Calculation Basis.
Online Access:https://periodicos.ufrn.br/ambiente/article/view/38662
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