Resultados operacionais ebit 72,2 70,8 1,9% resultados financeiros. Tecnico cpc 22 informacao por segmento criado com base na ifrs 8, cuja. Relato por segmentos, segmentos operacionais, caracteristicas economico financeiras, ifrs 8. 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. Welcome to the 20 edition of ifrs in your pocket, which provides an update on developments up to the first quarter of 20. 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.
Information is based on internal management reports, both in the identification of operating segments and measurement of. We cover all of the material which has made this publication an annual worldwide favourite. Ifrs 9 chapter 6 hedge accounting overview of revised. A abordagem basica do pronunciamento tecnico ifrs 8 trata da. 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. Iasb issued an amendment to ifrs 4 insurance contracts.
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. Segmentos operacionais foi criado em 2006 sucedendo o ias. Classification and measurement original publication ifrs 9 financial instruments was published in november 2009 and contained requirements for financial assets. Conforme exposto no cpc 22, item 5, o segmento operacional e um componente da. 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. The impact of the management approach on segment reporting. Requirements for financial liabilities were added to ifrs 9 in october 2010. Fila circular, fcfs, round robin, sjf shortest job first menor job primeiro.
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