Ifrs 8 segmentos operacionais pdf

Relato por segmentos, segmentos operacionais, caracteristicas economico financeiras, ifrs 8. Baixe no formato pdf, txt ou leia online no scribd. Resultados operacionais ebit 72,2 70,8 1,9% resultados financeiros. The international financial reporting standards foundation is a notforprofit corporation incorporated in the state of delaware, united states of america, with the delaware division of companies file no. Ifrs 9 chapter 6 hedge accounting overview of revised. Brazil and international financial reporting standards ifrs. The impact of the management approach on segment reporting. Segmentos operacionais foi criado em 2006 sucedendo o ias. Conforme exposto no cpc 22, item 5, o segmento operacional e um componente da. This study examines how the international financial reporting standard ifrs 8 affected the segment disclosure practices of firms in spain and what. Ifrs 8 requires particular classes of entities essentially those with publicly traded securities to disclose information about their operating segments, products and services, the geographical areas in which they operate, and their major customers.

Requirements for financial liabilities were added to ifrs 9 in october 2010. Cvm defined 2010 as the deadline for adoption of international financial reporting standards ifrs for the consolidated financial statements of financial institutions and publiclyheld companies. Iasb issued an amendment to ifrs 4 insurance contracts to address concerns about the different effective dates of ifrs 9 and the new insurance contracts standard that will replace ifrs 4 2 december 2015 for calendar year end reporting periods, so that preparers could assess whether they qualify for the deferral before the transition date. International financial reporting standards thinkfn.

Fila circular, fcfs, round robin, sjf shortest job first menor job primeiro. Iasb issued an amendment to ifrs 4 insurance contracts. Welcome to the 20 edition of ifrs in your pocket, which provides an update on developments up to the first quarter of 20. A abordagem basica do pronunciamento tecnico ifrs 8 trata da. Classification and measurement original publication ifrs 9 financial instruments was published in november 2009 and contained requirements for financial assets. Analise sobre ifrs no brasil 2012 by rangel renato issuu. Issuu is a digital publishing platform that makes it simple to publish magazines, catalogs, newspapers, books, and more online. Tecnico cpc 22 informacao por segmento criado com base na ifrs 8, cuja. Information is based on internal management reports, both in the identification of operating segments and measurement of.