1 / 32

Paulo Ricardo Pinto Alaniz

alexa
Download Presentation

Paulo Ricardo Pinto Alaniz

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

    1. Paulo Ricardo Pinto Alaniz IFRS PARA TODOS Introduction The guidance notes included in this template are intended to assist you in creating successful PowerPoint slide presentations. In order to reduce the amount of time it takes to create a presentation, colours, fonts, the position of the locator graphic device and various graphic elements have been programmed into the templates. This means that the creation of most slides is automated. However not all the slides in this template (e.g. section dividers and quotation slides) are included in the ‘Slide Layout Options’ when you choose to ‘insert’ a new slide into your presentation. These additional slides will need to be copied and pasted into your presentation from the original slide in this template. When printing to ‘black and white’, all colour elements will be converted to grayscale. You can preview how your presentation will print ‘black and white’ by choosing the preview option under the ‘view’ menu in PowerPoint. Title slide (Autolayout option: Title Slide) The title slide is preset in style by the ‘title master’. Graphic elements are fixed in position on the typographic grid. Text, which is also fixed in size and position, can be edited but should not be resized or the colour changed. The title slide master includes the BDO Teal colour as a background. This can be changed to any of the colours from the template’s colour palette except BDO Grey. BDO Blue, BDO Teal, BDO Burgundy, BDO Copper and BDO Fuchsia are all acceptable. Text should always be white. See also image title slide option (next slide) Introduction The guidance notes included in this template are intended to assist you in creating successful PowerPoint slide presentations. In order to reduce the amount of time it takes to create a presentation, colours, fonts, the position of the locator graphic device and various graphic elements have been programmed into the templates. This means that the creation of most slides is automated. However not all the slides in this template (e.g. section dividers and quotation slides) are included in the ‘Slide Layout Options’ when you choose to ‘insert’ a new slide into your presentation. These additional slides will need to be copied and pasted into your presentation from the original slide in this template. When printing to ‘black and white’, all colour elements will be converted to grayscale. You can preview how your presentation will print ‘black and white’ by choosing the preview option under the ‘view’ menu in PowerPoint. Title slide (Autolayout option: Title Slide) The title slide is preset in style by the ‘title master’. Graphic elements are fixed in position on the typographic grid. Text, which is also fixed in size and position, can be edited but should not be resized or the colour changed. The title slide master includes the BDO Teal colour as a background. This can be changed to any of the colours from the template’s colour palette except BDO Grey. BDO Blue, BDO Teal, BDO Burgundy, BDO Copper and BDO Fuchsia are all acceptable. Text should always be white. See also image title slide option (next slide)

    6. A CONTABILIDADE NO BRASIL NOS ÚLTIMOS 30 ANOS Decreto-Lei 2627 de 26/09/1940 – legislava sobre sociedades anônimas; Lei 6385 de 07/06/1976 – criou a CVM; Lei 6404 de 15/12/1976 – revogou o Decreto-Lei 2627 – 36 anos; Alterações da Lei 6385/76 e 6404/76: Lei 9447 de 14/03/1997; Lei 9457 de 05/05/1997; Lei 10.303 de 31/10/2001; Lei 11.638 de 28/12/2007 – 31 anos depois; Lei 11.941 de 27/05/2009(MP 449 de 03/12/2008);

    7. phelipeslinhare phelipeslinhare

    12. CONDUÇÃO DO PROCESSO DE CONVERGÊNCIA 1-CPC – Elabora pronunciamentos a partir de normas do IASB; 2-CFC – Transforma pronunciamentos do CPC em NBC 3-Reguladores – CVM, BACEN, SUSEP e AR’s Homologam pronunciamentos do CPC.

    14. Section divider The section divider slide is an effective way of breaking up your presentation into chapters. Five section dividers have been included in this template, all following the same style but each one having a distinct BDO colour. The section divider is based on the layout of the ‘title master’ for text size and positioning. Section divider slides are for this use ONLY and should never be adapted to create additional slide types or styles. Divider headings – Trebuchet MS bold, 32 pt, upper case, white Sub-headings – Trebuchet MS bold, 32 pt, upper case, white Note: This slide does not exist as a ‘slide master’. Therefore it is recommended that you copy and paste this slide into your presentation. Section divider The section divider slide is an effective way of breaking up your presentation into chapters. Five section dividers have been included in this template, all following the same style but each one having a distinct BDO colour. The section divider is based on the layout of the ‘title master’ for text size and positioning. Section divider slides are for this use ONLY and should never be adapted to create additional slide types or styles. Divider headings – Trebuchet MS bold, 32 pt, upper case, white Sub-headings – Trebuchet MS bold, 32 pt, upper case, white Note: This slide does not exist as a ‘slide master’. Therefore it is recommended that you copy and paste this slide into your presentation.

    18. Text slide with title, body text and bulleted text levels (Autolayout option: Title and Text) This slide exists as a ‘slide master’. Text is entered directly into the prompt boxes provided when a new ‘Title and Text’ slide is inserted from the Autolayout options. The ‘slide master’ also includes the correctly sized and positioned BDO logotype and other graphic elements. All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal. Within the text box there are four levels of text: Level 1 – Body text set in 18pt. Trebuchet MS Regular in BDO Grey with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. Subsequent lines of copy do not have an indent on this text level. Level 2 –Bulleted text set in 18pt. Trebuchet MS Regular in BDO Grey with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. All bullet points are round and in BDO Grey and subsequent lines of text are indented to maintain text alignment. Third level – Bulleted text set in 14pt. Trebuchet MS Regular with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. All bullet points are en dashes and in BDO Grey and subsequent lines of text are indented to maintain text alignment. Fourth level – Bulleted text set in 14pt. Trebuchet MS Regular in BDO Grey with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. All bullet points are en dashes and are in BDO Grey and subsequent lines of text are indented to maintain text alignment. Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red. To advance to each level from the previous one, select ‘demote’ (green right arrow) on the ‘Outlining’ toolbar. To return to the previous level, select ‘promote’ (green left arrow) on the ‘Outlining’ toolbar. The ‘Increase indent’ and ‘Decrease indent’ on the ‘Formatting’ toolbar can also be used for this purpose. The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the ‘slide master’. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid ‘Ctrl G’). Start a new page if necessary.Text slide with title, body text and bulleted text levels (Autolayout option: Title and Text) This slide exists as a ‘slide master’. Text is entered directly into the prompt boxes provided when a new ‘Title and Text’ slide is inserted from the Autolayout options. The ‘slide master’ also includes the correctly sized and positioned BDO logotype and other graphic elements. All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal. Within the text box there are four levels of text: Level 1 – Body text set in 18pt. Trebuchet MS Regular in BDO Grey with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. Subsequent lines of copy do not have an indent on this text level. Level 2 –Bulleted text set in 18pt. Trebuchet MS Regular in BDO Grey with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. All bullet points are round and in BDO Grey and subsequent lines of text are indented to maintain text alignment. Third level – Bulleted text set in 14pt. Trebuchet MS Regular with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. All bullet points are en dashes and in BDO Grey and subsequent lines of text are indented to maintain text alignment. Fourth level – Bulleted text set in 14pt. Trebuchet MS Regular in BDO Grey with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. All bullet points are en dashes and are in BDO Grey and subsequent lines of text are indented to maintain text alignment. Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red. To advance to each level from the previous one, select ‘demote’ (green right arrow) on the ‘Outlining’ toolbar. To return to the previous level, select ‘promote’ (green left arrow) on the ‘Outlining’ toolbar. The ‘Increase indent’ and ‘Decrease indent’ on the ‘Formatting’ toolbar can also be used for this purpose. The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the ‘slide master’. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid ‘Ctrl G’). Start a new page if necessary.

    22. NBC homologadas pelo CFC

    23. NBC homologadas pelo CFC

    29. Quem são as pequenas e médias empresas No Brasil as sociedades por ações, fechadas (sem negociação de suas ações ou outros instrumentos patrimoniais ou de dívida no mercado e que não possuam ativos em condição fiduciária perante um amplo grupo de terceiros), mesmo que obrigadas à publicação de suas demonstrações contábeis, são tidas, para fins desta Norma, como pequenas e médias empresas, desde que não enquadradas pela Lei nº. 11.638/07 como sociedades de grande porte. As sociedades limitadas e demais sociedades comerciais, desde que não enquadradas pela Lei nº. 11.638/07 como sociedades de grande porte, também são tidas, para fins desta Norma, como pequenas e médias empresas.

    30. Quem não se enquadra na norma sobre pequenas e médias empresas Se a entidade obrigada à prestação pública de contas usar esta Norma, suas demonstrações contábeis não podem ser descritas como se estivessem em conformidade com a Contabilidade para Pequenas e Médias Empresas (PMEs) – mesmo que lei ou regulamentação permita ou exija que esta Norma seja usada por empresas obrigadas à prestação pública de contas.

    32. TABELA DE CLASSIFICAÇÃO DOS MÓDULOS/SEÇÕES DO CPC SOBRE CONTABILIDADE PARA PEQUENAS E MÉDIAS EMPRESAS, APROVADO PELA RESOLUÇÃO CFC 1.255/2009, NBCT 19.41 E CPC PME

More Related