AGENDA CONJUNTA DE REGULAO CPC e CVM 18/12/2008 2008 IASB NOME Framework (*) Estrutura Conceitual para a Elaborao

e Apresentao das Demonstraes Contbeis. IAS 36 Reduo ao Valor Recupervel de Ativos IAS 21 Eeitos nas Mudanas nas Taxas de Cmbio e Converso de Demonstraes Contbeis IAS 7 Demonstrao dos Fluxos de Caixa IAS 38 Ativo Intangvel IAS 24 Divulgao sobre Partes Relacionadas IAS 17 Operaes de Arrendamento Mercantil IAS 20 Subveno e Asssistncia Governamentais Parte 39 Custos de Transao e Prmio na Emisso de Ttulos e Valores Mobilirios Demonstrao do Valor Adicionado IFRS 2 Pagamento Baseado em Aes IFRS 4 Contratos de Seguros Divs. Ajuste a Valor Presente Adoo Inicial da Lei no 11.638/07 e da Medida Provisria 449/08 Divs. Instrumentos Financeiros: Reconhecimento, Mensurao e Evidenciao Fase 1 Parecer de Orientao: Entidade de Atividade Imobiliria
(*) Framework for the Preparation and Presentation of Financial Statements

CPC CPC 00 CPC 01 CPC 02 CPC 03 CPC 04 CPC 05 CPC 06 CPC 07 CPC 08 CPC 09 CPC 10 CPC 11 CPC 12 CPC 13 CPC 14 OCPC 01

IASB IAS 1 IAS 2 IAS 8 IAS 10 IAS 11 IAS 16 IAS 18 IAS 23 IAS 28 IAS 32 IAS 34 IAS 39 IAS 40 IFRS 3 IFRS 7 IFRS 8 IFRIC 12 IASB IAS 12 IAS 19 IAS 27 IAS 31 IAS 33 IAS 37 IAS 41 IFRS 1 IFRS 5 IFRS 6

PREVISO - 1 SEMESTRE 2009 Estrutura Conceitual - Complementao 01 Apresentao das Demonstraes Contbeis Estoques Polticas Contbeis, Mudanas de Estimativas Contbeis e Erros Eventos Subsequentes Contratos de Construo Imobilizado Receitas Custos de Emprstimos Investimento em Coligadas Instrumentos Financeiros: Apresentao Demonstrao Intermediria Instrumentos Financeiros: Reconhecimento e Mensurao Propriedade para Investimento Combinao de Negcios Instrumentos Financeiros: Evidenciao Informao por Segmentos Service Concession Arrangements - Concesses PREVISO - 3 TRIMESTRE 2009 Imposto de Renda Benefcios a Empregados Demonstrao Consolidada e Demonstrao Separada Investimento em Empreendimento Conjunto Resultado por Ao Provises, Passivos e Ativos Contingentes Agricultura Adoo Inicial das IFRSs Ativos No Correntes Mantidos para Venda e Operaes Descontinuadas Explorao e Avaliao de Recursos Minerais

IASB Draft Draft Draft IAS 26 IAS 29 IFRIC 1 IFRIC 2 IFRIC 4 IFRIC 5 IFRIC 6 IFRIC 7 IFRIC 8 IFRIC 9 IFRIC 10 IFRIC 11 IFRIC 13 IFRIC 14 IFRIC 15 IFRIC 16 SIC-10 SIC-12 SIC-13 SIC-15 SIC-21 SIC-25 SIC-27 SIC-29 SIC-31 SIC-32 SIC-7 IAS 29

INTERPRETAES E MINUTAS IFRS for Private Entities Distributions of Non-cash Assets to Owners (IFRIC) Customer Contributions (IFRIC) Contabilidade e Evidenciao dos Fundos de Penso Contabilidade e Evidenciao em Economia Hiperinflacionria Changes in Existing Decommissioning, Restoration and Similar Liabilities Members Shares in Co-operative Entities and similar Instruments Determining whether an Arrangement contains a Lease Rights to Interests arising from Decommissioning, Restoration and environmental Rehabilitation Funds Liabiliites arising from Participating in a Specific Market-Waste Electrical and Electronic Equipment Applying the Restatetement Approach under IAS 29 Scope of IFRS 2 Reassessment of embedded Derivatives Interim Financial Reporting and Impairment IFRS 2 - Group and Treasury Share Transactions Customer Loyalty Programmes IAS 19- The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Agreements for the Construction of Real Estate Hedges of a Net Investment in a Foreign Operation Government Assistance - No Specific Relation to Operating Activities Consolidation - Special Purpose Entities Jointly Controlled Entities - non-Monetary contribution by Venturers Operating Leases - Incentives Income Taxes-Recovery of Revalued non-Depreciable Assets Income Taxes-Changes in the Tax Status of an Entity or its Shareholders Evaluating the Substance of Transactions Involving the Legal Form of a Lease Service Concession Arrangements: Disclosures Revene-Barter Transactions Involving Advertising Services Intangible Assets - Web Site Costs Introduction of the Euro Financial Reporting in Hyperfinflationary Economies