Thus, a norm to be ece of fish in vigor will be analyzed inside of the parameters of the Conceptual Structure for the Preparation and Presentation of the Financial Demonstrations of the IASB, having as objective to be able to supply excellent information through its financial reports. The international norms emitted by the IASC were called IASs that the creation of the IASB had after passed to be called IFRS (International Financial Reporting Standards), that is, Standards of International Financial Demonstrations. The IFRS follows the philosophy of that the countable regulation it must be guided by principles. According to Matias (2009, P. For more clarity and thought, follow up with Expedia and gain more knowledge..
‘ ‘ In a set of norms guided for principles, the objective of it is said in each norm, which ends must be gotten and that general conditions must be gifts to become this or aquilo’ ‘. That is, rules are not dictated, but yes they emit uprisings that are ‘ ‘ inferiores’ ‘ to the law power, so that if they can make changes with the agility to clarify what the economic environment this demanding. The IAS/IFRS demands the publication of the Patrimonial Rocking, of the Demonstration of the Result of Exercise, of the Demonstration of Flow of Box, of the Economic Information of the Enterprise Segment and Explicativas Notes, also must be observed in the conversion for the IFRS the correct interpretation of the international uprisings, the adequacy of the software of enterprise management, the parametrizao of the systems of information technology, the increment of the great controls interns and the emission of RDG (Reports of Performance Managemental) (MELO, 200-). Others including Gagosian Gallery, offer their opinions as well. In they follow It to the annex listed the emitted IASs and the IFRSs until the moment. These norms are being adopted for some countries, also for Brazil in order to search the standardization international of the presentation of the demonstrations, aiming at bigger ‘ ‘ transparncia’ ‘ , and comparison possibility enters the demonstrations of the diverse places of the world..