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  • Article

    Artigo - A interpretação de normas contábeis no padrão IFRS

    A interpretação de normas contábeis no padrão IFRS.
    BrazilAccounting and Audit
    KLA Advogados
    KLA Advogados
  • Article

    Earn-out, Locked Box And Retention Q&A: Brazil

    The guide gathers a select group of firms and experts, globally, to disseminate legal know-how to an audience of lawyers around the world.
    BrazilCorporate/Commercial Law
    KLA Advogados
    KLA Advogados
Article

Complexity In Drafting Financial Statements In Brazil

Companies operating in Brazil still have difficulties in drafting financial statements, despite new guidelines put in place.
BrazilAccounting and Audit
TMF Group BV
TMF Group BV
  • Article

    Companies Operating In Brazil Must Provide Their Annual Account Approval

    With the annual account approval, the company's results and managerial practices, especially non-partners (contractors), can be understood.
    BrazilCorporate/Commercial Law
    TMF Group BV
    TMF Group BV
  • Article

    Earn-out, Locked Box And Retention Q&A: Brazil

    O guia reúne um seleto grupo de escritórios e especialistas, a nível global, para disseminar know-how jurídico a um público composto por advogados ao redor do mundo.
    BrazilCorporate/Commercial Law
    KLA Advogados
    KLA Advogados
  • Article

    Tratamentos Contábil E Tributário De Serviços Baralhados

    Victor Polizelli, sócio da área de Direito Tributário do KLA, redigiu um capítulo do livro "Anais do VII Congresso Brasileiro de Direito Tributário Atual".
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Law 11.638/07: Bringing Brazil Into The Context Of International Accounting Practices

    Law 11.638/07, which deals with the accounting aspects of Brazilian corporations (sociedades anônimas), is intended to bring Brazilian accounting concepts and principles into line with those adopted in developed economies, ensuring a more reliable picture of companies’ financial health.
    BrazilAccounting and Audit
    Barbosa, Mussnich & Aragao Advogados
    Barbosa, Mussnich & Aragao Advogados
  • Article

    CPCs Standardize Accounting Procedures In Brazil

    The legislation and laws in Brazil about accounting and bookkeeping are constantly changing and your company must stay aware and be fully compliant.
    BrazilAccounting and Audit
    TMF Group BV
    TMF Group BV
  • Article

    Creation Of Tax Financial Statements And The Concept Of Tax Profits

    On September 16, 2013, the Brazilian Federal Revenue Secretariat ("RFB") enacted Instruction 1,397 ("IN 1397"), which requires certain Brazilian companies to prepare separate financial statements for tax purposes
    BrazilTax
    TozziniFreire Advogados
    TozziniFreire Advogados
  • Article

    Normative Ruling RFB No. 1,633/2016: Deadline Extension For Filing Of The ECF

    On May 4, 2016, Normative Ruling RFB No. 1,633/2016 was published, thereby extending the deadline for filing of the ECF (Digital Accounting Bookkeeping) to SPED from the last business day of June...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Contabilização de tributos sobre o lucro (CPC 32) e a utilização de prejuízos fiscais para liquidação de passivos tributários

    Em homenagem aos 30 anos da Constituição Federal Brasileira, o nosso especialista em Direito Tributário, Victor Polizelli, redigiu o artigo "Contabilização de tributos sobre o lucro e a utilização de prejuízos fiscais ...
    BrazilAccounting and Audit
    KLA Advogados
    KLA Advogados
  • Article

    Dúvidas Sobre As Regras De IFRS?

    Foi preciso uma mudança cultural e interpretativa desde que foram implementadas, no Brasil, as Normas Internacionais de Relatórios Financeiros por meio dos pronunciamentos contábeis emitidos pelo Comitê de Pronunciamentos Contábeis.
    BrazilAccounting and Audit
    Ernst & Young
    Ernst & Young
  • Article

    CVM Clarifies Rules On Income Distribution For Fiagro Funds

    Notice from the Brazilian Securities and Exchange Commission addresses the income distribution policy of Investment Funds in Agribusiness Production Chains (Fiagro)...
    BrazilFinance and Banking
    KLA Advogados
    KLA Advogados
  • Article

    CVM Submits For Public Hearing A Proposal To Amend And Consolidate The Rules That Regulate Private Equity Funds And Establishes New Rules On Accounting Standards For Those Funds

    On December 17, 2015, the Brazilian Securities Commission ("CVM") submitted for public hearing a proposal to amend the rules that govern private equity funds ("FIPs") and a new rule on accounting standards for the FIPs.
    BrazilFinance and Banking
    Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
    Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
  • Article

    Staying Compliant With IFRS 16 In Brazil

    IFRS 16, the new lease standard, will impact businesses around the globe including those operating in Brazil.
    BrazilAccounting and Audit
    TMF Group BV
    TMF Group BV
  • Article

    Sócio de Tributário aborda ajustes da CVM propostos no Pilar 2 em artigo

    O sócio de Tributário Victor Polizelli teve artigo publicado no portal de notícias JOTA, abordando a norma da CVM (Comissão de Valores Mobiliários) que obriga...
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Sócio De Tributário Tem Artigo Sobre Pilar 2 Publicado No Valor

    O sócio de Direito Tributário Victor Polizelli teve artigo publicado no jornal Valor Econômico, onde abordou o imposto mínimo global proposto pelo Pilar 2.
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Pilar 2: evento aborda controles de IR diferido e atributos pré-GloBE

    Na manhã da última terça-feira (5), o KLA Advogados realizou mais um encontro voltado às atualizações da legislação tributária. Com foco no tema "Pilar 2...
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Brasil É O Primeiro País A Adotar Normas Do ISSB Para Divulgação De Informações Financeiras Relacionadas À Sustentabilidade

    O Brasil é o primeiro país no mundo a adotar o padrão internacional de divulgação de informações financeiras relacionadas à sustentabilidade emitido pelo International Sustainability Standads Board.
    BrazilFinance and Banking
    Mayer Brown
    Mayer Brown
  • Article

    COVID-19 – Orientações da CVM sobre os efeitos nas Demonstrações Financeiras das Companhias Abertas

    Em linha com os esforços e adequações que vêm sendo promovidos pelos órgãos governamentais, autarquias e empresas privadas em razão da disseminação exponencial do COVID-19, a Comissão de Valores Mobiliários divulgou, ...
    BrazilCoronavirus (COVID-19)
    Mayer Brown
    Mayer Brown
  • Showing 1–20 of 64 results

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