CPC 26 - Presentation of Financial Statements

Program:

• Overview.
• Purpose and complete set of financial statements.
• General considerations: fair presentation and compliance with Brazilian accounting practices, continuity, accrual basis, materiality and aggregation, offsetting of values, comparative information, frequency and consistency of presentation of the financial statements.
• Structure and content, identification, balance sheet, income statement and comprehensive income statement, statement of changes in equity, statement of cash flows, explanatory notes.