In this course, the main aspects of the Accounting Standardization System (SNC), the conceptual framework of financial statements, a summary of the Accounting and Financial Reporting Standards (NCRF), as well as the differences compared to the International Financial Reporting Standards (IFRS), will be addressed in a language accessible to non-financial professionals. Given the importance of accounting standards for the taxation of entities regarding Income Tax, the aim is to equip participants with the necessary level of knowledge for the proper handling of operations and the identification of potential critical areas.