Abstract:The objective of this study is to identify the main barriers in the International Standard Application of the "Impairment of Assets" (CPC 01) which from the 2010 financial year, will have on cooperative societies. We used exploratory and descriptive research with a qualitative approach, using literature and document analysis. The exploratory and descriptive research, according to Gil (2002), searches for the initial understanding of a given phenomenon, in this case, cooperatives in general. The results show th… Show more
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