IRFS no Brasil - 1° Edição

4,269 views

Published on

0 Comments
0 Likes
Statistics
Notes
  • Be the first to comment

  • Be the first to like this

No Downloads
Views
Total views
4,269
On SlideShare
0
From Embeds
0
Number of Embeds
3,341
Actions
Shares
0
Downloads
9
Comments
0
Likes
0
Embeds 0
No embeds

No notes for slide

IRFS no Brasil - 1° Edição

  1. 1. SUMÁRIOApresentação ............................................................................................ 19Introdução ................................................................................................ 23As IFRS - Desafios Conceituais ................................................................ 27Implantação das IFRS no Brasil ................................................................ 29Estrutura Conceitual para Reporte Financeiro - The Conceptual Fra- mework for Financial Reporting ............................................................ 33 1ª PARTE - NORMAS EMITIDAS PELO IASC (1973-2001) EM VIGOS ATUALMENTE MAIO 2011IAS 1 - International Accounting Standard 1 Presentation of Financial Statements ............................................................................................ 45IAS 2 - International Accounting Standard 2 - Inventories .......................... 53IAS 7 - International Accounting Standard 7- Statement of Cash Flows ...... 59IAS 8 - International Accounting Standard 8 - Accounting Policies, Changes in Accounting Estimates and Errors ....................................................... 67IAS 10 - International Accounting Standard 10 - Events After the Reporting Period ................................................................................................... 73IAS 11 - International Accounting Standard 11 - Construction Contracts ... 77IAS 12 - International Accounting Standard 12 - Income Taxes .................. 81IAS 16 - International Accounting Standard 16 - Property, Plant and Equip- ment ..................................................................................................... 91IAS 17 - International Accounting Standard 17 - Leases ............................. 99IAS 18 - International Accounting Standard 18 - Revenue .......................... 107IAS 19 - International Accounting Standard 19 - Employee Benefits ........... 115IAS 20 - International Accounting Standard 20 - Accounting for Govern- ment Grants and Disclosure of Government Assistance .......................... 123
  2. 2. 16 IFRS NO BRASILIAS 21 - International Accounting Standard 21 - The Effects of Changes in Foreign Exchange Rates......................................................................... 129IAS 23 - International Accounting Standard 23 - Borrowing Costs ............. 137IAS 24 - International Accounting Standard 24 - Related Party Disclosures... 141IAS 26 - International Accounting Standard 26 - Accounting and Reporting by Retirement Benefit Plans ................................................................... 147IAS 27 - International Accounting Standard 27 - Consolidated and Separate Financial Statements ............................................................................. 149IAS 28 - International Accounting Standard 28 - Investments in Associates.. 155IAS 29 - International Accounting Standard 29 - Financial Reporting in Hyperinflationary Economies ................................................................ 161IAS 31 - International Accounting Standard 28 - Interests in Joint Ventures . 163IAS 32 - International Accounting Standard 32 - Financial Instruments: Presentation .......................................................................................... 169IAS 33 - International Accounting Standard 33 - Earnings Per Share ......... 175IAS 34 - International Accounting Standard 34 - Interim Financial Report .. 181IAS 36 - International Accounting Standard 36 - Impairment of Assets....... 187IAS 37 - International Accounting Standard 37 - Provisions, Contingent Liabilities and Contingent Assets ........................................................... 195IAS 38 - International Accounting Standard 38 - Intangible Assets ............. 201IAS 39 - International Accounting Standard 39 - Financial Instruments: Recognition and Measurement ............................................................... 209IAS 40 - International Accounting Standard 40 - Investment Property ........ 217IAS 41 - International Accounting Standard 41 - Agriculture ..................... 223 2ª PARTE - NORMAS EMITIDAS PELO IASB (A PARTIR DE 2001)IFRS 1 - International Financial Reporting Standard 1 - First-Time Adop- tion of International Financial Reporting Standards ............................... 231IFRS 2 - International Financial Reporting Standard 2 - Share-Based Payment ............................................................................................... 241IFRS 3 - International Financial Reporting Standard 3 - Business Combina- tions...................................................................................................... 247
  3. 3. IFRS NO BRASIL 17IFRS 4 - International Financial Reporting Standard 4 - Insurance Con- tracts .................................................................................................... 255IFRS 5 - International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations ................................. 261IFRS 6 - International Financial Reporting Standard 6 - Exploration for and Evaluation of Mineral Resources ..................................................... 267IFRS 7 - International Financial Reporting Standard 7 - Financial Instru- ments: Disclosures ................................................................................. 269IFRS 8 - International Financial Reporting Standard 8 - Operating Seg- ments .................................................................................................... 275IFRS 9 - International Financial Reporting Standard 9 - Financial Instru- ments .................................................................................................... 279 APÊNDICEPrincipais Normas USGAAP não previstas em Normas IFRS Específicas . 281
  4. 4. Este conteúdo exclusivo é oferecido gratuitamente pela e-Store Clique aqui esaiba mais detalhes sobre esta edição. www.iobstore.com.br

×