O impacto das IFRS sobre as demonstrações financeiras : pontos a serem considerados pela análise financeira

Abstract

This work has for objective to verify which the points to be considered for the financial analysis front to the impact of the IFRS on the financial demonstrations. For this a study of qualitative case was used. The data had been collected from research in books, available academic articles in databases of opened access, informative texts propagated by the specialized media, as well as sites of interest the investors. In its results, it can be observed that not yet it has a consensus enters the authors how much to the real a transparency of the essence on the form intended for the application of the IFRS. Thus, the process of transition for the IFRS still will demand many adjustments on the part of the based financial analysts in the Explicative Notes of the companies what it implies in a bigger commitment for the analysis.