The purpose of this study is to provide a general narrative of the accounting practices of the company Boris Frères & Co. Ltd., popularly known as “Casa Boris,” which played an important role in the trade practices in Brazil's history in the late 19th century. To accomplish this objective, the authors reviewed and summarized the company's account books, accounting records, and other documents from 1882 to 1896, focusing on the usefulness of the accounting practices adopted and identifying the economic and legal factors that influenced its accounting system at the time. The findings constitute important records of Brazil's accounting history in the 19th century and provide evidence concerning the levels of development and adequacy of the accounting practices adopted by Brazilian commercial firms in the period.

JEL Classifications: F13; M10; N00; N76.

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