{"id":1086,"date":"2011-09-01T00:46:49","date_gmt":"2011-09-01T03:46:49","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/09\/01\/ifrs-o-caso-india\/"},"modified":"2011-09-01T00:46:49","modified_gmt":"2011-09-01T03:46:49","slug":"ifrs-o-caso-india","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/09\/01\/ifrs-o-caso-india\/","title":{"rendered":"IFRS: O caso \u00cdndia"},"content":{"rendered":"

\tPor Pedro Correia<\/span><\/span><\/p>\n

\t <\/span><\/span><\/p>\n

\tO IASB está preocupado com a não aceitação plena das IFRS na Índia.Em maio deste ano<\/a>, esse órgão fez um apelo para que o governo indiano adote as IFRS de forma plena.A transição para as normas internacionais tem sido contestado por grande parte das empresas indianas.Elas temem que os resultados e o reconhecimento da receita, nas indústrias, sejam alterados de forma significativa .Isso obrigou o o governo a realizar uma série de alteraçãos nas IFRS, através da Ind-AS, a versão indiana das IFRS.O IASB considera que essas mudanças não estão em conformidade com as IFRS. Em fevereiro deste ano, o governo adiou a convergência das Ind-AS com as normas internacionais, devido ao lobby e pressão das empresas.<\/p>\n

\tRecentemente<\/a>, o governo indiano anunciou que irá realizar novas mudanças no Ind-AS. No entanto, essas alterações vão demorar a ocorrer, pois o governo irá aguardar as sugestões de mudanças às IFRS realizadas pelos países desenvolvidos(EUA e Japão).Segundo Doplhy d'souza, a mudança para Ind-AS é como se fosse uma mudança para um outro Indian GAAP e não irá acrescentar nada.Ele afirma que: "Ou a Índia aceita as IFRS de forma plena ou continua com o Indian GAAP".Não obstante, outros contadores sugerem que as mudanças no Ind-AS são vitais para uma suave transição para as IFRS.<\/p>\n

\tEsta frase do ministro das relações institucionais indiano,D.K Mittal, mostra como está o ânimo para a adoção plena das IFRS:<\/p>\n

\t"We have to see how IFRS will meet our requirements. Our markets are different, our standards are different" <\/strong><\/em><\/p>\n

\tEste imbróglio para a adoção plena das IFRS na Índia é um grande desafio para o IASB.<\/span><\/span><\/p>\n

\n

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

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

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