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.
Accounting Standards Updates by Jurisdiction: Brazil
Updates from Deloitte's IAS Plus service.
Member organizations and country profiles: Brazil
Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.
For regional organisations and networks, see our list of international accountancy bodies.
Brazilian GAAP vs IFRS overview
Guide published by PKF in 2010, ahead of IFRS convergence that year, giving an overview of similarities and differences.
& differences A comparison of US GAAP and IFRS for investment companies
Overview published by PwC in 2011.
Models and checklists – Brazil
Example accounts and checklists produced and regularly updated by Deloitte member firms to help users prepare reports in compliance with local GAAP.
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 year ending 31 December 2016.
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.
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.
Use of IFRS standards by jurisdiction: Brazil
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.
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.)
This regularly updated database 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. Contact us to request documents from the database.
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.
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