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Accounting in Brazil

Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.

Useful links

Accounting standards

Accounting Standards Updates by Jurisdiction: Brazil
Updates from Deloitte's IAS Plus service.

Accountancy associations and groups

Comparisons

Brazilian GAAP vs IFRS overview
Guide published by PKF in 2010, ahead of IFRS convergence that year, giving an overview of similarities and differences.

Similarities & differences A comparison of US GAAP and IFRS for investment companies
Overview published by PwC in 2011.

ICAEW contact members

Contact member in Brazil
ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

Model financial statements

Grupo Modelo S.A. 2012: reportando com conhecimento
Illustrative financial statement in Portuguese with detailed commentary produced by PwC for year ending 31 December 2011.

ABC Aberta S.A.
Set of illustrative individual and consolidated financial statements in Portuguese based on requirements issued under CPCs and IFRS for financial years beginning 1 January 2010.

Guides and resources

Glossary of microfinance terms
Translations from English to Portuguese of accounting and finance terms produced by the Consultative Group to Assist the Poor (CGAP). Published in January 2007. A glossary of terms for Portuguese to English is also available.

IFRS adoption

IFRS application around the world – Jurisdictional profile: Brazil
Profile prepared by the IFRS Foundation about use of IFRS in this country with notes on:

  • commitment to global financial reporting standards
  • extent of IFRS application
  • IFRS endorsement
  • translation of IFRS
  • application of IFRS for SMEs.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles and books in the Library collection

Selected books

Each selected book features specific accounting information on this country; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.

International Corporate Procedures
LS Sealy et al (eds.)
A regularly updated looseleaf publication in three volumes, this reference work includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country with original language and English language versions presented together.

World Accounting
Kurt S Schulzke (ed.) Each country entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.

Find more resources

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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