2. SUMÁRIO
Apresentação ............................................................................................ 19
Introdução ................................................................................................ 23
As IFRS - Desafios Conceituais ................................................................ 27
Implantação das IFRS no Brasil ................................................................ 29
Estrutura Conceitual para Reporte Financeiro - The Conceptual Fra-
mework for Financial Reporting ............................................................ 33
1ª PARTE - NORMAS EMITIDAS PELO IASC (1973-2001)
EM VIGOS ATUALMENTE
MAIO 2011
IAS 1 - International Accounting Standard 1 Presentation of Financial
Statements ............................................................................................ 45
IAS 2 - International Accounting Standard 2 - Inventories .......................... 53
IAS 7 - International Accounting Standard 7- Statement of Cash Flows ...... 59
IAS 8 - International Accounting Standard 8 - Accounting Policies, Changes
in Accounting Estimates and Errors ....................................................... 67
IAS 10 - International Accounting Standard 10 - Events After the Reporting
Period ................................................................................................... 73
IAS 11 - International Accounting Standard 11 - Construction Contracts ... 77
IAS 12 - International Accounting Standard 12 - Income Taxes .................. 81
IAS 16 - International Accounting Standard 16 - Property, Plant and Equip-
ment ..................................................................................................... 91
IAS 17 - International Accounting Standard 17 - Leases ............................. 99
IAS 18 - International Accounting Standard 18 - Revenue .......................... 107
IAS 19 - International Accounting Standard 19 - Employee Benefits ........... 115
IAS 20 - International Accounting Standard 20 - Accounting for Govern-
ment Grants and Disclosure of Government Assistance .......................... 123

3. 16 IFRS NO BRASIL
IAS 21 - International Accounting Standard 21 - The Effects of Changes in
Foreign Exchange Rates......................................................................... 129
IAS 23 - International Accounting Standard 23 - Borrowing Costs ............. 137
IAS 24 - International Accounting Standard 24 - Related Party Disclosures... 141
IAS 26 - International Accounting Standard 26 - Accounting and Reporting
by Retirement Benefit Plans ................................................................... 147
IAS 27 - International Accounting Standard 27 - Consolidated and Separate
Financial Statements ............................................................................. 149
IAS 28 - International Accounting Standard 28 - Investments in Associates.. 155
IAS 29 - International Accounting Standard 29 - Financial Reporting in
Hyperinflationary Economies ................................................................ 161
IAS 31 - International Accounting Standard 28 - Interests in Joint Ventures . 163
IAS 32 - International Accounting Standard 32 - Financial Instruments:
Presentation .......................................................................................... 169
IAS 33 - International Accounting Standard 33 - Earnings Per Share ......... 175
IAS 34 - International Accounting Standard 34 - Interim Financial Report .. 181
IAS 36 - International Accounting Standard 36 - Impairment of Assets....... 187
IAS 37 - International Accounting Standard 37 - Provisions, Contingent
Liabilities and Contingent Assets ........................................................... 195
IAS 38 - International Accounting Standard 38 - Intangible Assets ............. 201
IAS 39 - International Accounting Standard 39 - Financial Instruments:
Recognition and Measurement ............................................................... 209
IAS 40 - International Accounting Standard 40 - Investment Property ........ 217
IAS 41 - International Accounting Standard 41 - Agriculture ..................... 223
2ª PARTE - NORMAS EMITIDAS PELO IASB (A PARTIR DE 2001)
IFRS 1 - International Financial Reporting Standard 1 - First-Time Adop-
tion of International Financial Reporting Standards ............................... 231
IFRS 2 - International Financial Reporting Standard 2 - Share-Based
Payment ............................................................................................... 241
IFRS 3 - International Financial Reporting Standard 3 - Business Combina-
tions...................................................................................................... 247

4. IFRS NO BRASIL 17
IFRS 4 - International Financial Reporting Standard 4 - Insurance Con-
tracts .................................................................................................... 255
IFRS 5 - International Financial Reporting Standard 5 - Non-Current
Assets Held for Sale and Discontinued Operations ................................. 261
IFRS 6 - International Financial Reporting Standard 6 - Exploration for
and Evaluation of Mineral Resources ..................................................... 267
IFRS 7 - International Financial Reporting Standard 7 - Financial Instru-
ments: Disclosures ................................................................................. 269
IFRS 8 - International Financial Reporting Standard 8 - Operating Seg-
ments .................................................................................................... 275
IFRS 9 - International Financial Reporting Standard 9 - Financial Instru-
ments .................................................................................................... 279
APÊNDICE
Principais Normas USGAAP não previstas em Normas IFRS Específicas . 281

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