dos Santos Vieira, J. et al. 2025. FINANCIAL IMPACT OF THE ACCOUNTING RECOGNITION OF THE EXCLUSION OF ICMS FROM THE PIS/COFINS CALCULATION BASE: THE CASE OF PUBLICLY TRADED INDUSTRIAL AND COMMERCIAL COMPANIES. Revista UNEMAT de Contabilidade. 14, 27 (Jun. 2025), 200–224. DOI:https://doi.org/10.30681/ruc.v14i27.13597.