dos Santos Vieira, J.; Moura de Oliveira , B.; de Castro Barbosa, G.; Ricardo Prates Boitrago, P. 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. Rev. UNEMAT Cont. 2025, 14 (27), 200-224. https://doi.org/10.30681/ruc.v14i27.13597.