{"id":1037,"date":"2011-06-15T19:03:09","date_gmt":"2011-06-15T22:03:09","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/06\/15\/ifrs-os-dois-lados-da-moeda\/"},"modified":"2011-06-15T19:03:09","modified_gmt":"2011-06-15T22:03:09","slug":"ifrs-os-dois-lados-da-moeda","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/06\/15\/ifrs-os-dois-lados-da-moeda\/","title":{"rendered":"IFRS: Os dois lados da moeda"},"content":{"rendered":"<p style=\"text-align: right\"> \t<span style=\"color: #000000\"><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">por Juliana Rodrigues de Souza* <\/span><\/span><\/span><\/p>\n<p> \t<span style=\"color: #000000\"><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><i><b>A evolu&ccedil;ao dos demonstrativos financeiros <\/b><\/i><\/span><\/span><\/span><\/p>\n<p> \t<span style=\"color: #000000\"><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">A fun&ccedil;&atilde;o fundamental da Contabilidade tem permanecido inalterada desde seus prim&oacute;rdios. Contudo, avan&ccedil;os ocorreram. No panorama empresarial de hoje, a informa&ccedil;&atilde;o precisa, dispon&iacute;vel e &uacute;til representa um poderoso fator de vantagem competitiva. O tratamento dos dados dever&aacute; produzir uma teia de informa&ccedil;&otilde;es cuja an&aacute;lise permite ao gestor corrigir as eventuais disfun&ccedil;&otilde;es do passado e trazer infer&ecirc;ncias sobre o futuro, com o prop&oacute;sito de tomar decis&otilde;es estrat&eacute;gicas e assumir posturas que efetivamente representam um diferencial competitivo.<\/span><\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"color: #000000\"><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Nesse contexto, surge a Lei 11.638\/07 e Lei n&ordm; 11.941\/09 cujo objetivo foi oferecer n&atilde;o apenas uma mudan&ccedil;a na estrutura das demonstra&ccedil;&otilde;es cont&aacute;beis, mas buscar uma maior confian&ccedil;a dos investidores e analistas que v&ecirc;em, na arcaica contabilidade nacional, uma das justificativas para aplicar um desconto nos pre&ccedil;os das a&ccedil;&otilde;es de companhias brasileiras em rela&ccedil;&atilde;o &agrave;s concorrentes de outros pa&iacute;ses. <\/span><\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"color: #000000\"><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Mas toda mudan&ccedil;a tem seus dois lados. O que realmente significa adotar um modelo de contabilidade internacional? Qual &eacute; o seu impacto? Chegar-se-&aacute; a uma maior confiabilidade como se espera? S&atilde;o tantas as perguntas que, de modo algum, t&ecirc;m-se a pretens&atilde;o de abord&aacute;-las em sua totalidade somente neste artigo. <\/span><\/span><\/span><\/p>\n<hr \/>\n<p> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><span style=\"color: #000000\"><strong>Leia o artigo na &iacute;ntegra: <\/strong><\/span><a href=\"http:\/\/www.fiscosoft.com.br\/a\/5d89\/ifrs-os-dois-lados-da-moeda-juliana-rodrigues-de-souza#ixzz1PNBWD2Rt\">CLIQUE AQUI<\/a><\/span><\/span><\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>por Juliana Rodrigues de Souza* A evolu&ccedil;ao dos demonstrativos financeiros A fun&ccedil;&atilde;o fundamental da Contabilidade<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,117],"tags":[],"class_list":["post-1037","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-ifrs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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