{"id":1168,"date":"2011-12-18T09:50:55","date_gmt":"2011-12-18T09:50:55","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/12\/18\/cpc-00-e-26-sao-revisados\/"},"modified":"2011-12-18T09:50:55","modified_gmt":"2011-12-18T09:50:55","slug":"cpc-00-e-26-sao-revisados","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/12\/18\/cpc-00-e-26-sao-revisados\/","title":{"rendered":"CPC 00 e 26 s\u00e3o revisados"},"content":{"rendered":"

\tCVM edita Deliberações que aprovam revisões do Comitê de Pronunciamentos Contábeis – CPC referentes aos Pronunciamentos CPC 00(R1) e CPC 26(R1)<\/font><\/strong><\/span><\/p>\n

\t <\/p>\n

\tA Comissão de Valores Mobiliários (CVM) edita hoje, 13\/12\/2011, as Deliberações nos<\/sup> 675\/11 e 676\/11, que aprovam, respectivamente, documentos de revisão do Comitê de Pronunciamentos Contábeis – CPC referentes aos Pronunciamentos CPC 00(R1) – Estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro e CPC 26(R1) – Apresentação das Demonstrações Contábeis.<\/span><\/font><\/span><\/p>\n

\t <\/p>\n

\tAs revisões dos CPC 00 e 26 contemplam as alterações feitas pelo IASB (International Accounting Standards Board)<\/i> após a edição desses dois documentos. Elas ainda incluem algumas compatibilizações de texto com o propósito de deixar claro que a intenção do Pronunciamento é produzir os mesmos reflexos contábeis que a aplicação do Conceptual Framework for Financial Reporting<\/i> e do IAS 1.<\/span><\/font><\/font><\/font><\/span><\/p>\n

\t <\/p>\n

\tAs versões atualizadas dos pronunciamentos alterados serão disponibilizadas no site da CVM.<\/span><\/font><\/font><\/font><\/span><\/p>\n

\t <\/p>\n

\tClique abaixo para acessar a íntegra das Deliberações com os documentos revisados, os Relatórios de Audiência Pública, os Sumários e os Termos de Aprovação.<\/span><\/font><\/font><\/font><\/span><\/p>\n

\t <\/p>\n

\tDeliberação CVM nº 675\/11 – CPC 00(R1)<\/span><\/font><\/font><\/a>, <\/span><\/font><\/font>Relatório de Audiência Pública<\/span><\/font><\/font><\/a>, <\/span><\/font><\/font>Sumário<\/span><\/font><\/font><\/a> e <\/span><\/font><\/font>Termo de Aprovação<\/span><\/font><\/font><\/a>.<\/span><\/font><\/font><\/font><\/span><\/p>\n

\tDeliberação CVM nº 676\/11 – CPC 26(R1)<\/span><\/font><\/font><\/a>, <\/span><\/font><\/font>Relatório de Audiência Pública<\/span><\/font><\/font><\/a>, <\/span><\/font><\/font>Sumário<\/span><\/font><\/font><\/a> e <\/span><\/font><\/font>Termo de Aprovação<\/span><\/font><\/font><\/a>.<\/span><\/font><\/font><\/font><\/span><\/p>\n

\t <\/p>\n

\tFonte: CVM<\/a><\/span><\/font><\/font><\/font><\/span><\/p>\n

\n

\t<\/span><\/font><\/font><\/font><\/p>\n","protected":false},"excerpt":{"rendered":"

CVM edita Deliberações que aprovam revisões do Comitê de Pronunciamentos Contábeis – CPC referentes aos<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[],"class_list":["post-1168","post","type-post","status-publish","format-standard","hentry","category-normas-contabeis"],"yoast_head":"\nCPC 00 e 26 s\u00e3o revisados - 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\/12\/18\/cpc-00-e-26-sao-revisados\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CPC 00 e 26 s\u00e3o revisados - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"CVM edita Deliberações que aprovam revisões do Comitê de Pronunciamentos Contábeis – CPC referentes aos\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2011\/12\/18\/cpc-00-e-26-sao-revisados\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2011-12-18T09:50:55+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\\\/12\\\/18\\\/cpc-00-e-26-sao-revisados\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/12\\\/18\\\/cpc-00-e-26-sao-revisados\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"CPC 00 e 26 s\u00e3o revisados\",\"datePublished\":\"2011-12-18T09:50:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/12\\\/18\\\/cpc-00-e-26-sao-revisados\\\/\"},\"wordCount\":315,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Normas Cont\u00e1beis\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/12\\\/18\\\/cpc-00-e-26-sao-revisados\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/12\\\/18\\\/cpc-00-e-26-sao-revisados\\\/\",\"name\":\"CPC 00 e 26 s\u00e3o revisados - 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