TREATMENT OF FIXED ASSETS ACCORDING TO INTERNATIONAL ACCOUNTING STANDARDS – IFRS

Abstract

In order to accompany the globalization process and the internationalization of the economy, changes were introduced in the accounting scenario, through the adoption of international accounting standards, aiming at the standardization of a company's accounting procedures. With the adoption of International Standards, the International Financial Reporting Standards (IFRS) emerged new technical treatments, which resulted in a new equity structure of companies, more specifically with regard to the treatment of Fixed Assets. Thus, the present study has the general objective of presenting, through a bibliographic study, a brief and partial content of these changes and on the impacts that occurred in Fixed Assets from the adoption of the International Financial Reporting Standards (IFRS) in Brazil.