Business, 01.12.2020 01:30 maligv

As notas explicativas devem apresentar informações acerca da base de preparação das demonstrações financeiras e das práticas contábeis específicas selecionadas e aplicadas para negócios e eventos significativos.
evidenciar a parcela do custo de aquisição do investimento em controlada que for absorvida na consolidação.
fornecer informações adicionais sobre a concorrência e suas estratégias operacionais.
apresentar as obrigações da companhia, inclusive financiamentos para aquisição de direitos do ativo não circulante.
evidenciar o lucro ou prejuízo operacional, as outras receitas e as outras despesas.

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