Nova abordagem contábil para participação em empreendimentos em conjunto (joint ventures)

Aspectos a serem considerados pelos profissionais de relação com investidores brasileiros - 2012/13

Este Guia PwC IBRI apresenta vários aspectos a serem considerados durante a elaboração das demonstrações financeiras e a divulgação dos resultados para o mercado nos próximos meses. O objetivo é fornecer orientações e informações que contribuam para comunicar os efeitos da adoção da nova norma e minimizar os possíveis riscos por ocasião da divulgação das informações financeiras.

Idioma: Português
Formato: Adobe Acrobat PDF
Tamanho: 430 kb 
 


New accounting approach to participation in joint ventures

This guide presents several issues to be considered during the preparation of financial statements and the disclosure of the results to the market in the coming months. The goal is to provide guidance and information to assist in communicating the effects of adopting IFRS 11 and minimise possible financial disclosure/ market communication  risks.

The standard is expected to significantly alter the appearance of the financial position and the income statement of many companies that currently apply joint venture accounting from January 1, 2013. Moreover the standard could require additional communications with stakeholders regarding the impact on relevant financial indicators.

The role of the investor relations professional is to help the investor understand, on a timely basis, how the changes arising from this new accounting standard affect the financial data and investment decisions.

The purpose of this PwC IBRI Guide is to provide guidance and information that contribute to communicating the effects of the adoption of the new standard and minimize potential risks upon disclosure of financial data.

The guide was produced by PwC in Brazil but is of global relevance.

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