Audit Publications

   IFRS –Bulletin on Insurance – 2nd. edition

This is the second edition of Bulletin on Insurance – International Financial Reporting Standards (IFRS) which highlights the main happenings related to the Insurance Contract project, second phase, which has been discussed by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB).

   Count me In – The readers' take on sustainability reporting

The report, which was prepared by the Sustainability area of KPMG International together with SustainAbility Ltd., was developed in order to evaluate the results of an analysis directed to social and environmental challenges which have an effect on the business strategy.

   IFRS insert in Valor Econômico (Business newspaper)

Get to know the special IFRS insert published in Valor Econômico newspaper, 2008, August 26's issue, which addressed, among other matters, the impacts arising from Law 11638/07 and the challenges and opportunities one company is faced with in a conversion process

   IFRS Today - 2nd Edition

The second edition of IFRS Today presents answers for the most frequently asked questions on the conversion to IFRS.

   IFRS Today - 1st Edition

  Brazil and the International Accounting Standards (IFRS) - Questions and Answers

The Brazilian Central Bank (Bacen) and the Securities and Exchange Commission (CVM) had already established the year of 2010 as the deadline for the adoption of IFRS as a standard for the consolidated financial statements. In this publication the main issues and doubts that have arisen since the beginning of the IFRS process are addressed.

  IFRS - Converging for a Global Standard - Challenges and Opportunities

  Law 11.638/07 changes the SAs law(Law 6.404/76) - Resume of the highlights impact.

In January 2000 the Brazilian Securities and Exchange Commission (CVM) prepared a Bill of reversal of Law 6404/76. The clause had, since the beginning, the objective of improving and adjusting the corporate legislation in force with the fundamentals and best international accounting practices, in order to include Brazil in the current context of the economic globalization.

  Reporting the Business Implications of Climate Change in Sustainability Reports

A survey conducted by the Global Reporting InitiativeTM and KPMG’s Global Sustainability Services.

  Auditing in the Community

The Community has been in a growing process of evolution, however, in the last few years, one of the main missions of the entities has been the quest for professionalization in their management.

  Education - Auditing and Financial Indicators

Results of the 2006 survey
KPMG Auditores Independentes, through its team in São Paulo, has been working in an expressive manner to attend the education sector, providing external audit services and other services associated with the education sector. Based on this knowledge and on the growing evolution of higher education entities in Brazil, it has conducted a survey to evaluate the trends in the education sector, depicting the national and regional panorama of this sector.

  Third Sector

Presentation by Marco A. Boscolo on the 6th Brazilian Congress on Accounting and Law for the Community

  NBC T 10.16

Entities that receive subsidies, contributions, aid and donations.

  US Capital Markets Group

The work of this group is focused on Brazilian companies that already have access or intend to have access to the US capital markets in the various forms possible (ADRs, private issues, etc.) and emphasizes some important aspects for these Brazilian companies such as the advantages and disadvantages of being registered with SEC, a resume of the registration process, success factors, main requirements of SEC, main certifications in conformity with SOX, our experience (with an emphasis on the privatization of Telebrás) and our attendance team.

Particularly in the current scenario, where our prospects with the rotation of auditors are very positive, we hope that this folder will be one more way of showing the market our competence and qualifications to attend Brazilian companies that have already registered or that wish to register with SEC, thus having access to the largest capital market in the world.