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CPC. CPC 51 — Apresentação e Divulgação nas Demonstrações Contábeis. https://www.cpc.org.br/CPC/Documentos-Emitidos/Pronunciamentos/ IFRS Foundation. IFRS 18 — Presentation and Disclosure in Financial Statements. https://www.ifrs.org/issued-standards/list-of-standards/ifrs-18-presentation-and-disclosure-in-financial-statements/ IFRS Foundation. Project Summary and Effects Analysis — IFRS 18. EY. Applying IFRS: A closer look at IFRS 18. KPMG. First Impressions: IFRS 18. Deloitte. IAS Plus / iGAAP in Focus: IFRS 18. PwC. IFRS 18 is here: Redefining financial performance reporting.