The adoption of the Standards generates a variety of changes in a company’s information systems. The most relevant changes can be summiarized as follows:

	Elimination of the integral monetary correction mechanism of the financial statements
	Changes in functional currency
	Consolidation of the company
	Calculation of deferred taxes (complementary accounts, ancillary accounts, adjustments due to transition)
	Actuarial calculations of variable benefits for personnel
	Verification of contracts with leasing characteristics
	Forwards contracts
	Significant changes in the presentation of financial statements, including:
	information by segment and    earnings per share
	Recognition and valuing of fixed assets
	Remeasurement of investments abroad and elimination of the CTA
	Amortization of intangibles
	Suspension of the amortization of goodwill or lesser value
	Changes in the classification of investments and final changes in their valuing
	Elimination of the higher investment value
	Recognition of minimum dividends

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