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(A free translation of the original in Portuguese) Caixa Econ mica Federal CAIXA Financial Statements at June 30, 2011, Independent Auditor's Report Financial Statements CAIXA Notes to the Financial
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Companies preparing financial statements: As part of their accounting and reporting obligations, companies often need to present notas explicativas alongside their financial statements. These explanatory notes provide additional information and context that helps stakeholders understand the financial performance and position of the company.
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Auditors and regulators: Auditors and regulators review and assess the accuracy and compliance of financial statements. They rely on notas explicativas to gain a deeper understanding of the financial information presented and evaluate if the company has followed applicable accounting standards and regulations.
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What is apresentamos as notas explicativas?
Apresentamos as notas explicativas são documentos contábeis que acompanham as demonstrações financeiras de uma empresa. Elas fornecem informações complementares e detalhadas sobre os itens apresentados nas demonstrações financeiras, ajudando a compreender melhor a situação financeira e os resultados da empresa.
Who is required to file apresentamos as notas explicativas?
Todas as empresas que são obrigadas a preparar demonstrações financeiras de acordo com as normas contábeis estabelecidas devem apresentar as notas explicativas juntamente com as demonstrações financeiras. Isso inclui empresas de capital aberto, empresas de grande porte e outras categorias determinadas pelas autoridades regulatórias.
How to fill out apresentamos as notas explicativas?
O preenchimento das notas explicativas é feito com base nas normas contábeis e campos específicos são apresentados para cada item a ser relatado. O contador ou departamento financeiro da empresa é responsável por coletar as informações relevantes e fornecer as explicações necessárias para cada item. É importante garantir que as informações sejam claras, precisas e relevantes.
What is the purpose of apresentamos as notas explicativas?
O objetivo das notas explicativas é fornecer mais informações e contexto sobre os itens apresentados nas demonstrações financeiras. Elas ajudam a esclarecer eventos significativos, políticas contábeis adotadas, riscos e incertezas, transações com partes relacionadas, entre outros aspectos relevantes. Elas também garantem a conformidade das demonstrações financeiras com as normas contábeis aplicáveis.
What information must be reported on apresentamos as notas explicativas?
As informações a serem relatadas nas notas explicativas podem variar de acordo com as normas contábeis aplicáveis e a legislação local, mas geralmente incluem detalhes sobre políticas contábeis adotadas, eventos subsequentes relevantes, riscos e incertezas, partes relacionadas, ativos e passivos contingentes, entre outros.
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