Brésil : de nouvelles règles comptables pour les sociétés
Auteur | Legal News |
Une loi du 28 décembre 2007 a modifié de manière significative les règles comptables pour les sociétés brésiliennes et ce qu'il s'agisse de SA ou de grandes entreprises. Ces modifications, qui ont pour but de mettre en conformité le système brésilien avec les normes internationales comptables (IFRS), doivent encore être amendées par le régulateur brésilien, la Comissão de Valores Mobiliários (CVM).
Références :
- Lei nº 11.638/2007 de 28 dezembro 2007 - https://www.planalto.gov.br/ccivil_03/_ato2007-2010/2007/lei/l11638.htm
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