SCHMIDT, Douglas Willian Nascimento; CESCON, José Antonio; BRUNOZI JUNIOR, Antônio Carlos; FERREIRA, Julio César. Accounting treatment of tax credits arising from the exclusion of ICMS from the PIS and COFINS calculation base of publicly traded companies. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, [S. l.], v. 17, n. 1, 2025. DOI: 10.21680/2176-9036.2025v17n1ID38662. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/38662. Acesso em: 4 jan. 2026.