{"id":1104,"date":"2011-09-27T04:20:43","date_gmt":"2011-09-27T07:20:43","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/09\/27\/ifrs-parecer-da-cvm-sobre-a-primazia-da-essencia-sobre-a-forma\/"},"modified":"2011-09-27T04:20:43","modified_gmt":"2011-09-27T07:20:43","slug":"ifrs-parecer-da-cvm-sobre-a-primazia-da-essencia-sobre-a-forma","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/09\/27\/ifrs-parecer-da-cvm-sobre-a-primazia-da-essencia-sobre-a-forma\/","title":{"rendered":"IFRS: Parecer da CVM sobre a primazia da ess\u00eancia sobre a forma"},"content":{"rendered":"<p style=\"text-align: justify\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">O termor se materializou, o subjetivismo respons&aacute;vel est&aacute; dando dor de cabe&ccedil;a para a CVM, o que pode ser percebido com a recente publica&ccedil;&atilde;o do Parecer de Orienta&ccedil;&atilde;o n&ordm; 37\/11. Veja a nota de divulga&ccedil;&atilde;o constante no site da CVM:<\/span><\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify\"> \t\t<em><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">A Comiss&atilde;o de Valores Mobili&aacute;rios (CVM) edita hoje, 22\/09\/11, o Parecer de Orienta&ccedil;&atilde;o n&ordm; 37\/11, que trata da recep&ccedil;&atilde;o dos conceitos de representa&ccedil;&atilde;o verdadeira e apropriada (<b>true and fair view<\/b>) e da primazia da ess&ecirc;ncia sobre a forma no ordenamento cont&aacute;bil brasileiro.<\/span><\/span><\/em><\/p>\n<p> \t\t<em><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Acesse <a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=P&amp;File=\\pare\\pare037.doc\" target=\"_blank\" rel=\"noopener\"><strong>AQUI <\/strong><\/a>a &iacute;ntegra do Parecer.<\/span><\/span><\/em><\/p>\n<\/blockquote>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>O termor se materializou, o subjetivismo respons&aacute;vel est&aacute; dando dor de cabe&ccedil;a para a CVM,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[117],"tags":[],"class_list":["post-1104","post","type-post","status-publish","format-standard","hentry","category-ifrs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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