IFRS
Internacionais > IASB
International Financial Reporting Standards | ||||
IFRS | Assunto | Ano | CPC | Observação |
| IFRS - EC | Conceptual Framework for Financial Reporting | 2018 | ||
| IFRS 01 | First-time Adoption of International Financial Reporting Standards | 2003 | ||
| IFRS 02 | Share-based Payment | 2016 | CPC 10 | |
| IFRS 03 | Business Combinations | 2020 | CPC 15 | |
| IFRS 04 | Insurance Contracts | 2005 | ||
| IFRS 05 | Non-current Assets Held for Sale and
Discontinued Operations | 2004 | CPC 05 | |
| IFRS 06 | Exploration for and Evaluation of Mineral Resources | 2004 | ||
| IFRS 07 | Financial Instruments: Disclosures | 2020 | ||
| IFRS 08 | Operating Segments | 2006 | CPC 21 | |
| IFRS 09 | Operating Segments | 2020 | CPC 48 | |
| IFRS 10 | Consolidated Financial Statements | 2014 | ||
| IFRS 11 | Joint Arrangements | 2014 | ||
| IFRS 12 | Joint Arrangements | 2012 | ||
| IFRS 13 | Fair Value Measurement | 2011 | CPC 46 | |
| IFRS 14 | Regulatory Deferral Accounts | 2014 | ||
| IFRS 15 | Revenue from Contracts with Customers | 2017 | ||
| IFRS 16 | Leases | 2020 | CPC 06 | |
| IFRS 17 | Insurance Contracts | 2020 | ||
| IFRS 18 | Presentation and Disclosure in Financial Statements | 2024 | IFRS 18 - Basis for Conclusions on Presentation and Disclosure in Financial Statements | |
| IFRS 19 | Subsidiaries without Public Accountability: Disclosures | |||