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The present study aimed to identify the factors that are associated with the choice of method for the measurement of non-financial assets. To do so, a sample was selected with 150 companies from Germany, Brazil and the United Kingdom. The sample period refers to the year of adoption of IFRS in each country, being 2005 for Germany and the United Kingdom and 2010 for Brazil. The association between the accounting choices in the measurement of the non-financial assets and the country, size, profitability and level of indebtedness was verified by means of Chi-square test. The results indicate that the country, size and level of indebtedness are associated with the chosen method of measurement of non-financial assets, which was not evidenced in relation to profitability. Additionally, the results support the assumption of preference of the sample companies by the use of historical cost. [ABSTRACT FROM AUTHOR]

We analyze the last thirty years of Argentine foreign policy over the Malvinas Islands, from the restart of bilateral relations between Argentina and the United Kingdom in 1989. We look at the stages of foreign policy, starting from the voices of decision-makers of different governments, rereading the changes and continuities of the Malvinas Question in their different historical contexts. [ABSTRACT FROM AUTHOR]