@inbook{inbook8085aa39,
title   = {Toward IRFS: economic consequences of accounting convergence in an emerging economy},
author = {Lima, Vinícius Simmer de and Lima, Gerlando Augusto Sampaio Franco de and Carvalho, Luiz Nelson Guedes de and Lima, Iran Siqueira},
year = {2010},
publisher = {Emerald},
journal   = {Research in accounting in emerging economies}
}