{"id":1063,"date":"2011-07-22T04:08:37","date_gmt":"2011-07-22T07:08:37","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/07\/22\/ifrs-e-tribunal-no-eua\/"},"modified":"2011-07-22T04:08:37","modified_gmt":"2011-07-22T07:08:37","slug":"ifrs-e-tribunal-no-eua","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/07\/22\/ifrs-e-tribunal-no-eua\/","title":{"rendered":"IFRS e Tribunal no EUA"},"content":{"rendered":"

\tpor César Tibúrcio <\/span><\/span><\/p>\n

\t <\/p>\n

\tUm dos aspectos considerados relevantes para a total convergência das normas contábeis diz respeito a influencia legal das novas normas. Assim, os críticos dos EUA ao processo de convergência afirmam que normas baseadas em princípios podem gerar problemas legais nos tribunais daquele país. <\/span><\/span><\/p>\n

\t <\/p>\n

\tUsando uma metodologia experimental com mais de 700 estudantes de graduação, Kathryn Kadous e Molly Mercer <\/a>promoveram júris para avaliar a conduta do auditor em situações onde os padrões são mais imprecisos, exatamente como os críticos argumentam que será o cenário com as normas internacionais. <\/span><\/span><\/p>\n

\t <\/p>\n

\tOs resultados encontrados mostram que em algumas situações os veredictos contra os auditores aumentam, enquanto que em outras diminuem. Ou seja, precisamos de mais pesquisa. <\/span><\/span><\/p>\n

\n

\tFonte: Contabilidade Financeira<\/a><\/span><\/span><\/p>\n

\n

\tComentários<\/span>: <\/span><\/span><\/strong>O interessante é que os maiores defensores da IFRS apontam que cada uma das normas reflete o que há de melhor em termos de pesquisa em contabilidade no mundo. Imagino que os periódicos americanos estão entre os consultados pelos "técnicos" do IASB. <\/o:p><\/span><\/span><\/span><\/span><\/p>\n

\t <\/p>\n

\tO que nos chama atenção neste post é que a maior vantagem, pelo menos a mais alardeada, é que com as IFRS nos libertamos das normas e nos pautamos em princípios, a essência do que é "mais razoável" como expressão da posição das empresas. Entretanto a maior fragilidade da convergência reside justamente nesta "subjetividade responsável". <\/o:p><\/span><\/span><\/span><\/span><\/p>\n

\t <\/p>\n

\tNos EUA isto tem incomodado, e aqui no Brasil? <\/o:p><\/span><\/span><\/span><\/span><\/p>\n

\t <\/p>\n

\tDiz bem o Prof. César, precisamos de pesquisa aqui no Brasil também. <\/o:p><\/span><\/span><\/span><\/span><\/p>\n

\t <\/p>\n

\t"A academia" brasileira assinou um cheque em branco com a rapidez com que avalizou as IFRS! <\/span><\/span><\/span><\/span><\/p>\n

\t <\/span><\/span><\/span><\/span><\/p>\n

\tEspero que as empresas tenham fundos para pagar os dividendos dos "novos lucros".<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

\t(AAS)<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

por César Tibúrcio   Um dos aspectos considerados relevantes para a total convergência das normas<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96,117],"tags":[],"class_list":["post-1063","post","type-post","status-publish","format-standard","hentry","category-fasb","category-ifrs"],"yoast_head":"\nIFRS e Tribunal no EUA - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2011\/07\/22\/ifrs-e-tribunal-no-eua\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS e Tribunal no EUA - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"por César Tibúrcio   Um dos aspectos considerados relevantes para a total convergência das normas\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2011\/07\/22\/ifrs-e-tribunal-no-eua\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2011-07-22T07:08:37+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/07\\\/22\\\/ifrs-e-tribunal-no-eua\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/07\\\/22\\\/ifrs-e-tribunal-no-eua\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"IFRS e Tribunal no EUA\",\"datePublished\":\"2011-07-22T07:08:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/07\\\/22\\\/ifrs-e-tribunal-no-eua\\\/\"},\"wordCount\":357,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"FASB\",\"IFRS\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/07\\\/22\\\/ifrs-e-tribunal-no-eua\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/07\\\/22\\\/ifrs-e-tribunal-no-eua\\\/\",\"name\":\"IFRS e Tribunal no EUA - 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