IFRS 18 – a nova norma de apresentação das demonstrações financeiras: principais mudanças, implicações práticas e oportunidades de pesquisa

Authors

  • Bruno Meirelles Salotti

DOI:

https://doi.org/10.17524/repec.v18i3.3583

Keywords:

IFRS 18, Apresentação das Demonstrações Financeiras, DRE

Abstract

Sem resumo.

References

Barsky, N. P., & Catanach, A. . J. (2014). Non-GAAP nonsense: fixing the problem once and for all. Strategic Finance, 96(10), 47–51.

Deloitte. (2024). IFRS 18 - IASB publishes new standard on presentation and disclosure in financial statements. https://www2.deloitte.com/content/dam/Deloitte/in/Documents/audit/in-audit-ifrs-18-noexp.pdf

EY. (2024). Applying IFRS: A closer look at IFRS 18. https://www.ey.com/en_gl/ifrs-technical-resources/applying-ifrs-a-closer-look-at-ifrs-18

IASB. (2020a). Staff Paper AP21A - Feedback Summary - Overview. https://www.ifrs.org/content/dam/ifrs/meetings/2020/december/iasb/ap21a-pfs.pdf

IASB. (2020b). Staff Paper AP21L - Feedback Summary - Literature Review. https://www.ifrs.org/content/dam/ifrs/meetings/2020/december/iasb/ap21l-pfs.pdf

IASB. (2024). IFRS 18 Presentation and Disclosure in Financial Statements.

KPMG. (2024). Presentation and disclosure - IFRS 18. https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2024/06/isg-first-impressions-presentation-and-disclosure-ifrs-18.pdf

Lourenço, I. C., Sarquis, R., Branco, M. C., & Magro, N. (2018). International Differences in Accounting Practices Under IFRS and the Influence of the US. Australian Accounting Review, 28(4), 468–481. https://doi.org/10.1111/auar.12207

Pacter, P. (2013). What Have IASB and FASB Convergence Efforts Achieved. Journal of Accontancy, 215(2).

PwC. (2024). IFRS 18 is here: redefining financial performance reporting. https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting.html

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Published

2024-09-30

How to Cite

Meirelles Salotti, B. (2024). IFRS 18 – a nova norma de apresentação das demonstrações financeiras: principais mudanças, implicações práticas e oportunidades de pesquisa. Journal of Education and Research in Accounting (REPeC), 18(3). https://doi.org/10.17524/repec.v18i3.3583

Issue

Vol. 18 No. 3 (2024): July - September

Section

Editorial

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Copyright (c) 2024 Journal of Education and Research in Accounting (REPeC)

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