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20/06/2013

Contribuições do CPC enviadas ao IASB

O Comitê de Pronunciamentos Contábeis (CPC), subsidiado pelos estudos realizados por Grupo de Trabalho constituído no âmbito do Conselho Federal de Contabilidade (CFC), analisa e apresenta propostas aos Exposure Drafts (EDs) divulgados peloInternational Accounting Standards Board (IASB).

A seguir, as contribuições do CPC encaminhadas até o momento:
20/06/13 - Outreach Request - Cash settled and performance condition
29/05/13 - Outreach Request - Rate Regulation
02/04/13 - Outreach Request - Elimination of Intercompany Profits
01/04/13 - Novation of  Derivatives and Continuation of Hedge Accounting
25/03/13 - Acquisition of an Interest in a Joint Operation
25/03/13 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
25/03/13 - Equity Method: Share of Other Net Asset Changes
22/03/13 - Outreach Request - Classification as discontinued operations – Held for Sale with IPO or dividend in kind
11/03/13 - Applicability of the Amendments to IFRS 7: Disclosures-Offsetting Financial Assets and Financial Liabilities to condensed interim financial statements
11/03/13 - Recoverable Amount Disclosures for Non-Financial Assets
04/03/13 - Clarification of acceptable methods of depreciation and amortization
04/03/13 - IAS 19 - Discount rate for defined benefit liability: pre-tax rate or post-tax rate
04/03/13 - IFRS 10 and IAS 32 - How should puttable instruments that are non-controlling interests (NCI) be classified in consolidated financial statements?
21/02/13 - Possible IFRIC Agenda Request Application of Exemption from Preparing Consolidated Financial Statements
18/02/13 - Annual Improvements 2011-2013 Cycle
14/01/13 - IFRS 2 Share-based Payment
07/01/13 - Issues related to IAS 29 Financial Reporting in Hyperinflationary Economy
25/09/12 - Put Option on Non Controling Interests
03/09/12 - Levies Charged by Public Authorities on Entities that Operate in a Specific Market
03/09/12 - IASB and IFRS Interpretations Committee Due Process Handbook
03/09/12 - Annual Improvements 2012
26/04/12 - Post implamentation review IFRS 8
13/04/12 - Interpretations Committe potential agenda item request - IFRS 3.B55
12/03/12 - Revenue from Contracts with Customers 
12/03/12 - Questionnaire about Investment Entities
12/03/12 - Transition Guidance
05/01/12 - Investment Entities
05/01/12 - Government Loans (proposed amendments to IFRS 1)
30/11/11 - Agenda Consultation 2011
21/10/11 - Mandatory Effective Date of IFRS 9
21/10/11 - Improvements to IFRSs
19/10/11 - IFRIC 15 Questionnaire
29/04/11 - Impairment
11/02/11 - Effective Dates and Transition Methods
27/04/11 - Offsetting Financial Assets and Financial Liabilities

15/12/10 - Leases
27/10/10 - Removal of Fixed Dates
22/10/10 - Revenue from Contracts with Customers
30/09/10 - Presentation of Items of Other Comprehensive Income
06/09/10 - Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
06/09/10 - Defined Benefits Plans
30/07/10 - Extractive Activities
15/07/10 - Conceptual Framework for Financial Reporting The Reporting Entity
30/06/10 - Financial Instruments Amortised Cost and Impairment
21/05/10 - Measurement of Liabilities in IAS 37

29/12/09 - Proposed amendment to IFRS 1
24/11/09 - Improvements to IFRSs;
19/11/09 -


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