dos Santos Vieira, J., Moura de Oliveira , B., de Castro Barbosa, G., & Ricardo Prates Boitrago, P. (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), 200-224. https://doi.org/10.30681/ruc.v14i27.13597