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Comparison of Brazilian GAAP and IFRSs

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17 Jul 2008

Brazil's two professional accountancy bodies – Conselho Federal de Contabilidade (CFC) and Instituto dos Auditores Independentes do Brasil (IBRACON) – have jointly published a comparison of Brazilian accounting standards and IFRSs.

Sumário da Comparação das Práticas Contábeis Adotadas no Brasil com as Normas Internacionais de Contabilidade - IFRS presents a side-by-side comparison as of January 2006, in Portuguese. All Brazilian listed companies will be required to switch to IFRSs starting in 2010 (optional from 2007), as will most banks and other financial institutions. The accountancy bodies and government in Brazil are considering whether to extend the IFRS requirement to unlisted companies. We are grateful to the CFC and IBRACON for allowing us to post this comparison on IAS Plus. Click to:

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