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IFRS AND CPCS IMPLEMENTATION

The International Financial Reporting Standards (IFRS) implementation challenges in Brazil. The principles to elaborate an implementation strategic plan.

EMENTA

The course aims to promote the understanding of the requirements described in the group of international rules (IFRS), just as well as the issues related to the principles, criteria and definitions, which involves the development of these rules. It will also provide the basis for the information about the financial information edition process in the conformity and adherence to the international group of rules scope.

MAIN APPROACHED TOPICS

LAccounting changes brought by the laws 11.638/07 and 11.941/09.
The new demonstrative definitions and aspects: DFC and DVA.
The tax influence prohibition above the accounting records.
Obligation to convert to the international accounting rules.
New assets definition and classification.
New liabilities classification.
Revaluation extinction, AAP and fair value introduction.
Fair value definition.
Deferred extinction and impairment introduction.
Mergers, acquisitions and incorporation new accounting.
NBC TG 13 – about the initial adoption of the law 11.638/07 and the provisional measure nº 449/08.

TARGET PUBLIC

Controllers, accountants, financial executives, investment analysts, external auditors, internal auditors, academic professionals and other professionals related to this matter.

COURSE LOAD

8 hours.