Adoption of IFRS in Brazil and the Consequences to Accounting Education

Issues in Accounting Education - Tập 28 Số 2 - Trang 235-242 - 2013
Luiz Nelson Guedes de Carvalho1, Bruno Meirelles Salotti1
1L. Nelson Carvalho and Bruno M. Salotti are both Professors at the Universidade de São Paulo.

Tóm tắt

ABSTRACT: Brazil is a rare case of a complete adoption of IFRS, not only for consolidated financial statements, but also for the individual ones. Very few countries dared to converge their accounting standards toward IFRS in the company-only financial statements, probably afraid of the tax or dividends impact. Brazil made the ambitious move, changing the Company law and altering the income tax legislation in such a way that a safe path was built to bridge from the old BR GAAP standards to IFRS.

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Tài liệu tham khảo

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Thông tin xuất bản

Issues in Accounting Education

Tập 28 Số 2

235-242

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