Global Standards for the world economy

Monday 17 June 2019

Banner graphic

 Portuguese-language material for 'train the trainers' workshops

The  IFRS Foundation has been developing, in co-operation with regional chartered accountants institutes and development agencies, a series of regional workshops with the aim of training and increasing the knowledge of those implementing the IFRS for SMEs in emerging and developing countries.

Click below to jump down the page to:

PowerPoint Presentations From a Typical 3-Day Workshop

  • Click on the hyperlinks below to download.


Day 1 Day 2 Day 3
2 hours 1.1 Details of workshop

1.2 Overview of IFRS for SMEs                           Bullet points covering all Sections 1-35, including highlight of differences with full IFRSs 
2.1 Financial Instruments 
Sections 11 and 12 Financial Instruments 
Sec. 22 Liabilities & Equity
3.1 Liabilities               Sec. 20 Leases            Sec. 21 Provisions      Sec. 28 Employee Benefits
1 hour 1.3 Scope and Concepts:
Sec. 1 Definition of SMEs
Sec. 2 Concepts
2.1 Financial Instruments continued:
Sec. 12 Financial Instruments
Portion of Sec. 30 Foreign Currency dealing with foreign currency hedging 
3.2 Liabilities continued:
Sec. 29 Income Taxes
1 hour 1.4 Quiz and discussion 2.2 Quiz and discussion 3.3 Quiz and discussion

3.4 Quiz and discussion
2 hours 1.5 Financial Statement  Presentation:
Sections. 3 to 8 Financial Statements
Sec. 10 Accounting Policies
Sec. 32 Events after year end

Sec. 33 Related Party Disclosures
Those portions of   Sec. 30 Foreign Currency relating to functional currency and presentation currency
2.3 Assets:
Sec. 13 Inventories

Sec. 17 Property, Plant and Investment 

Sec. 18 Intangible Assets

Sec. 27 Impairment 
3.5 Other issues:
Sec. 9 Consolidation

Sec. 19 Business Combinations

Sec. 30 Foreign Operations
1 hour 1.6 Revenue:
Sec. 23 Revenue
2.4 Assets, continued:
Sec. 14 Associated

Sec. 15 Joint Ventures 

Sec. 16  Investment Property 
3.6 Other issues:
Sec. 35 Transition
1 hour 1.7 Quiz and discussion 2.5 Quiz and discussion 3.7 Quiz and discussion

3.8 Quiz and discussion


The workshop materials are those used at the BNDES-IFRS Foundation training session held in Rio de Janeiro on 2-4 August 2010. We recommend that people who are studying these presentations do so in numerical sequence (1.1, 1.2 etc.) because later presentations relate to, and build on earlier ones.  

The IFRS Foundation holds the copyright to these presentations. However, the Foundation hereby permits individuals and organisations to download and post these PPTs on their websites, and to distribute printed copies of these presentations, provided that it is done for non-commercial purposes and that the PPTs are not modified in anyway.

The presentations may be modified from time to time but the latest version may be downloaded from this page.

Videos of the 3 Day BNDES-IFRS Foundation Workshop:


Day 1 Day 2 Day 3
Videos Video 1

Video 2

Video 3
Video 4

Video 5

Video 6
Video 7

Video 8

Video 9

    Recent workshops:

    Date Place Workshop
     25 October 2011 Rio de Janeiro, Brazil BNDES-IFRS Foundation
    IFRS for SMEs Workshop
    2–4 August 2010 Rio de Janeiro,Brazil BNDES-IFRS Foundation
    IFRS for SMEs Workshop

    Available translations

    Contact us

    Gloria Lindfield
    Executive Assistant, IFRS Education Initiative