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Universidade de São Paulo (USP). Faculdade de Economia, Administração e Contabilidade (FEA) (Institutional affiliation from the last research proposal) Birthplace: Brazil
Raquel Wille Sarquis in research grants and scholarships supported by FAPESP.
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This research project aims to analyze the economic consequences of the new international and American accounting standards on leases (IFRS 16 and US Topic 842), which became mandatory for annual reporting periods beginning on or after 1 January 2019. These new accounting standards introduced a great change in the accounting model applied by lessees, given that they require lessees to capi…
The purpose of this dissertation is to analyze the impact of the existence of accounting choices in the IFRS era, which result in different accounting practices, on the information comparability in countries where cultural and institutional environments are different. Comparability is used as an argument to encourage countries to adopt the IFRS. However, there are some studies that cast d…
| 1 / 1 | Ongoing research grants |
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| 1 / 1 | Completed scholarships in Brazil |
| 3 / 3 | All research grants and scholarships |
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