{"id":1084,"date":"2011-08-29T11:56:41","date_gmt":"2011-08-29T14:56:41","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/08\/29\/ifrs-o-impacto-de-r-33bi\/"},"modified":"2011-08-29T11:56:41","modified_gmt":"2011-08-29T14:56:41","slug":"ifrs-o-impacto-de-r-33bi","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/08\/29\/ifrs-o-impacto-de-r-33bi\/","title":{"rendered":"IFRS: O impacto de R$ 33bi"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2011\/08\/29\/ifrs-o-impacto-de-r-33bi\/#Adocao_do_IFRS_no_Brasil_gera_impacto_de_R_33_bilhoes_no_patrimonio_liquido_de_50_empresas_de_capital_aberto\" >Ado&ccedil;&atilde;o do IFRS no Brasil gera impacto de R$ 33 bilh&otilde;es no patrim&ocirc;nio l&iacute;quido de 50 empresas de capital aberto<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Adocao_do_IFRS_no_Brasil_gera_impacto_de_R_33_bilhoes_no_patrimonio_liquido_de_50_empresas_de_capital_aberto\"><\/span> \tAdo&ccedil;&atilde;o do IFRS no Brasil gera impacto de R$ 33 bilh&otilde;es no patrim&ocirc;nio l&iacute;quido de 50 empresas de capital aberto<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><em>Levantamento da Ernst &amp; Young Terco mostra tamb&eacute;m que o resultado das companhias aumentou R$ 9,4 bilh&otilde;es com a converg&ecirc;ncia &agrave;s normas internacionais de contabilidade.<\/em><\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Levantamento in&eacute;dito realizado pela Ernst &amp; Young Terco mostra que o total de ajustes referentes &agrave; ado&ccedil;&atilde;o das normas internacionais de contabilidade, conhecidas pela sigla IFRS (International Financial Reporting Standards), por 50 companhias brasileiras de capital aberto resultou em impacto de R$ 33 bilh&otilde;es no patrim&ocirc;nio l&iacute;quido (PL) das empresas pesquisadas e em aumento de R$ 9,4 bilh&otilde;es no resultado.<\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Algumas normas trouxeram profundas mudan&ccedil;as na forma de contabilizar os ativos das companhias. Isso, por exemplo, impacta bastante no patrim&ocirc;nio l&iacute;quido das empresas. Algumas chegaram a quase dobrar o PL. Outras tiveram o resultado aumentado em quase 500%. &Eacute; claro que n&atilde;o houve uma altera&ccedil;&atilde;o financeira ou no fluxo de caixa. S&atilde;o altera&ccedil;&otilde;es cont&aacute;beis que tornar&atilde;o os balan&ccedil;os mais compar&aacute;veis e fornecer&atilde;o maior n&iacute;vel de disclosure\u0094 afirma Paul Sutcliffe, s&oacute;cio-l&iacute;der para IFRS da Ernst &amp; Young Terco.<\/span><\/span><\/p>\n<p> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><img decoding=\"async\" alt=\"\" src=\"http:\/\/www.revistafator.com.br\/imagens\/fotos2\/tabela_adocao_ifrs1\" style=\"width: 457px; height: 597px\" \/><\/span><\/span><\/p>\n<p> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">As maiores altera&ccedil;&otilde;es no patrim&ocirc;nio l&iacute;quido das empresas ocorreram por conta das normas que modificaram a mensura&ccedil;&atilde;o dos ativos, por meio da introdu&ccedil;&atilde;o do conceito de valor justo, como os CPCs 27 (Ativo Imobilizado), 04 (Ativos Intang&iacute;veis) e 29 (Ativos Biol&oacute;gicos). Empresas do setor de papel e celulose, por exemplo, passaram a contabilizar seus ativos biol&oacute;gicos, como as florestas, a partir do conceito de valor justo.<\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">De maneira geral, a ado&ccedil;&atilde;o do IFRS trouxe resultados diversos. Em algumas empresas, o patrim&ocirc;nio l&iacute;quido quase duplicou. Em outras, chegou a diminuir quase 40%.<\/span><\/span><\/p>\n<p> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><img decoding=\"async\" alt=\"\" src=\"http:\/\/www.revistafator.com.br\/imagens\/fotos2\/tabela_adocao_ifrs2\" \/><\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Em 2009, quando essas companhias come&ccedil;aram a reportar seus balan&ccedil;os em IFRS, foram registradas varia&ccedil;&otilde;es que v&atilde;o de -1.029% at&eacute; 497% nos resultados e redu&ccedil;&atilde;o de 33% a alta de 98% no patrim&ocirc;nio l&iacute;quido. No entanto, &eacute; bom salientar que essas varia&ccedil;&otilde;es tamb&eacute;m podem ser resultado das condi&ccedil;&otilde;es de mercado de cada companhia\u0094, analisa Sutcliffe. De qualquer maneira, o impacto maior nesses n&uacute;meros ocorre no momento da converg&ecirc;ncia. Essas oscila&ccedil;&otilde;es n&atilde;o devem ser vistas novamente nas demonstra&ccedil;&otilde;es financeiras do pr&oacute;ximo ano.<\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">No que se refere ao resultado das empresas, a equipe da Ernst &amp; Young Terco calculou que o CPC 32 resultou em uma queda total de R$ 1,7 bilh&atilde;o. J&aacute; o CPC 15, sobre Combina&ccedil;&atilde;o de Neg&oacute;cios fez crescer o resultado dessas companhias em R$ 6,9 bilh&otilde;es.<\/span><\/span><\/p>\n<p> \t<img decoding=\"async\" alt=\"\" src=\"http:\/\/www.revistafator.com.br\/imagens\/fotos2\/tabela_adocao_ifrs3\" \/><\/p>\n<hr \/>\n<p> \t<span style=\"font-size: 14px\"><strong>Fonte<\/strong>: <a href=\"http:\/\/www.revistafator.com.br\/ver_noticia.php?not=170413\" target=\"_blank\" rel=\"noopener\">Portal fator Brasil<\/a><\/span><\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>Ado&ccedil;&atilde;o do IFRS no Brasil gera impacto de R$ 33 bilh&otilde;es no patrim&ocirc;nio l&iacute;quido de<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-1084","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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