Editorial – Revista Ambiente Contábil – Volume 17 – Número 1 – Ano 2025 (Jan./Jun. 2025) by Prof. Dr. Maurício Corrêa da Silva

“…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 decision of the Federal Supreme Court, favorable to companies in 2017, modulated in 2021. Article 7 (Section 1) – (ID 38663) - Analysis of provisions and contingent liabilities in companies listed on B3 of Gabriella Janete Espindula and Maíra Melo de Souza. …”
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