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- Title
DIVULGAÇÕES DAS POLÍTICAS CONTÁBEIS NAS DEMONSTRAÇÕES FINANCEIRAS: IDENTIFICAÇÃO DE PADRÕES EM INSTITUIÇÕES FINANCEIRAS BANCÁRIAS DIGITAIS NO BRASIL.
- Authors
de Albuquerque, Pablo Carvalho; Braga, Iluska Lobo; Faria Duarte, André Luís; Vidal da Rocha, Mirian Cristina; Vieira Afonso, Davisson Lucas
- Abstract
The advancement of information systems technologies has transformed social interaction in several areas. From this, new bank formats emerged, with peculiar characteristics of interaction. In this way, the research seeks to identify the standards disclosed in the financial statements, in the topic related to the accounting policies, of these institutions. The identification was carried out through the techniques of document analysis and content analysis in the institutions' financial statements. As a result, a certain balance was found between the similarities and differences in the way in which the main accounting policies are disclosed, in addition to the strong influence of the management of each entity being evident, which generates differences in the way, frequency and order in which that the themes presented within the accounting policies are presented in their reports.
- Subjects
ACCOUNTING policies; FINANCIAL statements standards; FINANCIAL institutions; FINANCIAL statements; BANKING industry
- Publication
Revista Interdisciplinar Científica Aplicada, 2023, Vol 17, Issue 2, p68
- ISSN
1980-7031
- Publication type
Article