Divulgações das políticas contábeis nas demonstrações financeiras identificação de padrões em instituições financeiras bancárias digitais no Brasil
Keywords:
políticas contábeis, , instituições financeiras bancárias digitais, IFRSAbstract
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
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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.
Keywords: accounting policies, digital banking financial institutions, IFRS.
