What is the base of presentation of the financial statements of the company? a) The financial statements are presented according to the accounting ...
What is the base of presentation of the financial statements of the company?
a) The financial statements are presented according to the accounting practices adopted in Brazil, including the rules of the Brazilian Securities and Exchange Commission (CVM) and the pronouncements issued by the Accounting Pronouncements Committee (CPC), and the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).
b) The financial statements are presented according to the accounting practices adopted in Brazil, including the rules of the Brazilian Securities and Exchange Commission (CVM) and the pronouncements issued by the Accounting Pronouncements Committee (CPC), and the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and they reflect all relevant information of the financial statements.
c) The financial statements are presented according to the accounting practices adopted in Brazil, including the rules of the Brazilian Securities and Exchange Commission (CVM) and the pronouncements issued by the Accounting Pronouncements Committee (CPC), and the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and they reflect all relevant information of the financial statements, and they are consistent with the information used by the company's management.
a) Only item a is correct.
b) Only item b is correct.
c) Items a, b, and c are correct.
a) The financial statements are presented according to the accounting practices adopted in Brazil, including the rules of the Brazilian Securities and Exchange Commission (CVM) and the pronouncements issued by the Accounting Pronouncements Committee (CPC), and the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).
b) The financial statements are presented according to the accounting practices adopted in Brazil, including the rules of the Brazilian Securities and Exchange Commission (CVM) and the pronouncements issued by the Accounting Pronouncements Committee (CPC), and the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and they reflect all relevant information of the financial statements.
c) The financial statements are presented according to the accounting practices adopted in Brazil, including the rules of the Brazilian Securities and Exchange Commission (CVM) and the pronouncements issued by the Accounting Pronouncements Committee (CPC), and the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and they reflect all relevant information of the financial statements, and they are consistent with the information used by the company's management.
a) Only item a is correct.
b) Only item b is correct.
c) Items a, b, and c are correct.
💡 1 Resposta
Ed 
A alternativa correta é a letra C: "Os demonstrativos financeiros são apresentados de acordo com as práticas contábeis adotadas no Brasil, incluindo as regras da Comissão de Valores Mobiliários (CVM) e os pronunciamentos emitidos pelo Comitê de Pronunciamentos Contábeis (CPC), e as Normas Internacionais de Relato Financeiro (IFRS) emitidas pelo Conselho de Normas Internacionais de Contabilidade (IASB), e refletem todas as informações relevantes dos demonstrativos financeiros, e são consistentes com as informações utilizadas pela administração da empresa."
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