{"id":1223,"date":"2012-04-03T00:07:56","date_gmt":"2012-04-03T00:07:56","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/"},"modified":"2012-04-03T00:07:56","modified_gmt":"2012-04-03T00:07:56","slug":"cpc-divulga-calendario-para-2012","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/","title":{"rendered":"CPC divulga calend\u00e1rio para 2012"},"content":{"rendered":"<p align=\"justify\"> \t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">O Comit&ecirc; de Pronunciamentos Cont&aacute;beis (CPC) aprovou em reuni&atilde;o ordin&aacute;ria realizada em 3 de fevereiro, o seu Plano de Trabalho para o ano de 2012.<\/p>\n<p> \tVeja a seguir o que foi aprovado:<\/p>\n<p> \t<strong>1. Programa de apoio &agrave; implementa&ccedil;&atilde;o dos CPCs e IFRS<\/strong><\/p>\n<p> \tConsiderando as dificuldades inerentes na implementa&ccedil;&atilde;o de certos pronunciamentos e a implementa&ccedil;&atilde;o de novos documentos cont&aacute;beis, o CPC se prop&otilde;e, em 2012, a incentivar e participar de Grupos de Trabalho (GT) sobre certos assuntos mais complexos em continuidade as a&ccedil;&otilde;es de 2011.<\/p>\n<p> \tGT &ndash; Cooperativas &ndash; Finalizar as discuss&otilde;es com o grupo de trabalho conjunto do CPC, CFC e OCB quanto a implementa&ccedil;&atilde;o da ICPC 14 (IFRIC 02) no contexto das Cooperativas brasileiras.<\/p>\n<p> \tOutros GTs podem ser formados ao longo do ano de 2012 sempre que julgado necess&aacute;rio na condu&ccedil;&atilde;o das atividades da Coordenadoria T&eacute;cnica.<\/p>\n<p> \tO objetivo principal desses GTs &eacute; o de estudar, analisar e debater com as diversas partes interessadas (preparadores, analistas, auditores e reguladores) assuntos espec&iacute;ficos que est&atilde;o sendo tratado sem rela&ccedil;&atilde;o as normas do IFRS.<\/p>\n<p> \tA eventual submiss&atilde;o de emiss&atilde;o de documento adicional (em rela&ccedil;&atilde;o as IFRS como emitidas pelo IASB) ser&aacute; sempre analisada pelo CPC, visando n&atilde;o introduzir documentos adicionais aos existentes nas IFRSs.<\/p>\n<p> \t<strong>2. Pronunciamentos e Interpreta&ccedil;&otilde;es com vig&ecirc;ncia pelo IFRS a partir de 2013<\/strong><\/p>\n<p> \tOs seguintes Pronunciamentos e Interpreta&ccedil;&otilde;es do IASB emitidos at&eacute; 2011 com vig&ecirc;ncia a partir de 2013 estar&atilde;o sendo considerado para emiss&atilde;o final ainda em 2012 pelo CPC.<\/p>\n<p> \t&bull;&nbsp;&nbsp;&nbsp; IFRS 9 &#8211; Financial Instruments (emitido em novembro de 2009)<br \/> \t&bull;&nbsp;&nbsp;&nbsp; IFRS 10 &ndash; Consolidated Financial Statements (emitido em maio de 2011)<br \/> \t&bull;&nbsp;&nbsp;&nbsp; IFRS 11 &ndash; Joint Arrangements (emitido em maio de 2011)<br \/> \t&bull;&nbsp;&nbsp;&nbsp; IFRS 12 &ndash; Disclosure of Interests in Others Entities (emitido em maio de 2011)<br \/> \t&bull;&nbsp;&nbsp;&nbsp; IFRS 13 &ndash; Fair Value Measurement (emitido em maio de 2011)<br \/> \t&bull;&nbsp;&nbsp;&nbsp; IFRIC 20 &#8211; Stripping Costs in the Production Phase of a Surface Mine (emitida em outubro de 2011)<\/p>\n<p> \t<strong>Quadro ilustrativo <\/strong><\/span><\/span><\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"width:585px;\" width=\"585\">\n<tbody>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:223px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>Novos CPCs<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t&nbsp;<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:114px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>Novas IFRSs<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t&nbsp;<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:149px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>Vig&ecirc;ncia IFRSs<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:74px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>Produ&ccedil;&atilde;o<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:223px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>Altera&ccedil;&atilde;o CPC 38<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\"> \t\t\t\t&nbsp;<\/td>\n<td nowrap=\"nowrap\" style=\"width:114px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>&nbsp;IFRS 9<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\"> \t\t\t\t&nbsp;<\/td>\n<td nowrap=\"nowrap\" style=\"width:149px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>01.01.2015<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:74px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>2012<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:223px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>Altera&ccedil;&atilde;o CPC 36<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\"> \t\t\t\t&nbsp;<\/td>\n<td nowrap=\"nowrap\" style=\"width:114px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>IFRS 10<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\"> \t\t\t\t&nbsp;<\/td>\n<td nowrap=\"nowrap\" style=\"width:149px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>01.01.2013<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:74px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>2012<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:223px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>Altera&ccedil;&atilde;o CPC 19 (IAS 31 e SIC 13)<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\"> \t\t\t\t&nbsp;<\/td>\n<td nowrap=\"nowrap\" style=\"width:114px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>IFRS 11<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\"> \t\t\t\t&nbsp;<\/td>\n<td nowrap=\"nowrap\" style=\"width:149px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>01.01.2013<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:74px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>2012<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:223px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>CPC (novo)<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\"> \t\t\t\t&nbsp;<\/td>\n<td nowrap=\"nowrap\" style=\"width:114px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>IFRS 12<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\"> \t\t\t\t&nbsp;<\/td>\n<td nowrap=\"nowrap\" style=\"width:149px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>01.01.2013<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:74px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>2012<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:223px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>Altera&ccedil;&atilde;o CPC 12 e CPC (novo)<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\"> \t\t\t\t&nbsp;<\/td>\n<td nowrap=\"nowrap\" style=\"width:114px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>IFRS 13<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:20px;\"> \t\t\t\t&nbsp;<\/td>\n<td nowrap=\"nowrap\" style=\"width:149px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>01.01.2013<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:74px;height:20px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>2012<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:223px;height:21px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>ICPC (novo)<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:21px;\">\n<p> \t\t\t\t\t&nbsp;<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:114px;height:21px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>IFRIC 20<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:13px;height:21px;\">\n<p> \t\t\t\t\t&nbsp;<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:149px;height:21px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>01.01.2013<\/strong><\/span><\/span><\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:74px;height:21px;\">\n<p align=\"center\"> \t\t\t\t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>2012<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> \t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>3. Revis&atilde;o de pronunciamentos e interpreta&ccedil;&otilde;es anteriormente emitidos <\/strong><\/p>\n<p> \t<img decoding=\"async\" src=\"http:\/\/www.cpc.org.br\/pdf\/tabela1.png\" \/><\/p>\n<p> \t(*) Processo permanente de revis&atilde;o dos pronunciamentos emitidos pelo CPC quando identificado eventual ajuste a ser feito, apesar de convergentes com a norma internacional.<\/p>\n<p> \t<strong>4. Pronunciamentos emitidos pelo IASB ainda n&atilde;o emitidos pelo CPC <\/strong><\/p>\n<p> \t&bull;&nbsp;&nbsp;&nbsp; IAS 26 Accounting and Reporting by Retirement Benefit Plans<\/p>\n<p> \tN&atilde;o afeta a converg&ecirc;ncia das companhias. Ao longo do pr&oacute;ximo exerc&iacute;cio ser&atilde;o discutidos os planos da PREVIC (Regulador dos fundos de pens&atilde;o no Brasil) sobre o assunto.<\/p>\n<p> \t&bull;&nbsp;&nbsp;&nbsp; IFRS 06 (CPC 34) &#8211;&nbsp;&nbsp;&nbsp; Explora&ccedil;&atilde;o de recursos minerais<\/p>\n<p> \t&nbsp;&nbsp;&nbsp; Aguarda revis&atilde;o pelo IASB<\/p>\n<p> \t&bull;&nbsp;&nbsp;&nbsp; IAS 29 (CPC 42) &#8211; Contabilidade em economias hiperinflacion&aacute;rias<\/p>\n<p> \t&nbsp;&nbsp;&nbsp; Aguarda revis&atilde;o pelo IASB<\/p>\n<p> \t<strong>5. Coment&aacute;rios sobre exposure drafts emitidos pelo IASB<\/strong><\/p>\n<p> \t<strong>Objetivo:<\/strong> Suportar as opini&otilde;es dos profissionais brasileiros &agrave;s normas em audi&ecirc;ncia pelo IASB visando assegurar que os pontos de vista do Pa&iacute;s sejam levados em considera&ccedil;&atilde;o do ponto de vista das normas internacionais. Esse processo ser&aacute; viabilizado tanto por meio de coment&aacute;rios formais sobre os ED quanto por meio do MoU com IASB e por meio do Novo Grupo Latino Americano GLENIF\/GLASS.<\/p>\n<p> \tEste trabalho ser&aacute; fundamentalmente desenvolvido no &acirc;mbito do GT &ndash; IASB j&aacute; constitu&iacute;do e em funcionamento.<\/p>\n<p> \tOBS. Visando dar melhores condi&ccedil;&otilde;es ao GT estaremos incorporando ao Grupo profissional(is) para dar maior suporte t&eacute;cnico.<\/p>\n<p> \tOs principais projetos j&aacute; anunciados pelo IASB s&atilde;o:<\/p>\n<p> \t<img decoding=\"async\" src=\"http:\/\/www.cpc.org.br\/pdf\/imagem1.png\" \/><br \/> \t<img decoding=\"async\" src=\"http:\/\/www.cpc.org.br\/pdf\/tabela2.png\" \/><\/p>\n<p> \t<strong>6. Participa&ccedil;&atilde;o nas reuni&otilde;es internacionais do WSS, NSS, EEG e GLASS<\/strong><\/p>\n<p> \t<strong>Objetivo: <\/strong>Participar das principais reuni&otilde;es internacionais sobre normas cont&aacute;beis visando levar a posi&ccedil;&atilde;o do Brasil nesses f&oacute;runs e influenciar a produ&ccedil;&atilde;o de normas cont&aacute;beis no cen&aacute;rio internacional. Maior entrosamento com outros pa&iacute;ses da America Latina ser&aacute; buscado visando fortalecer a posi&ccedil;&atilde;o da Regi&atilde;o por meio do grupo latino-americano (Glass\/Glenif).<\/p>\n<p> \tO WSS se re&uacute;ne uma vez ao ano e o NSS duas vezes ao ano e o EEG que iniciou suas atividades recentemente realiza aproximadamente duas reuni&otilde;es ao ano.<\/p>\n<p> \tAdicionalmente estamos\/estaremos participando de grupos de trabalho e reuni&otilde;es do GLASS.<\/p>\n<p> \t<strong>7. Assuntos para discuss&atilde;o com o IASB no &acirc;mbito do MoU e outros<\/strong><\/p>\n<p> \t<strong>Objetivo:<\/strong> Assuntos de interesse do CPC para corroborar o entendimento do CPC frente &agrave;s normas internacionais quanto para propor estudos adicionais e eventuais altera&ccedil;&otilde;es pelo IASB\/IFRIC. Estes temas dever&atilde;o ser conduzidos principalmente com suporte da Coordenadoria Internacional.<\/p>\n<p> \t<strong>&nbsp;&nbsp;&nbsp;&nbsp; Temas mais relevantes presentes nas discuss&otilde;es atuais<\/strong><\/p>\n<p> \t&bull;&nbsp;&nbsp;&nbsp; IAS 29 &#8211; Reconhecimento da Perda do Poder Aquisitivo da Moeda nas Demonstra&ccedil;&otilde;es Cont&aacute;beis (Infla&ccedil;&atilde;o) &ndash; proposi&ccedil;&atilde;o de mudan&ccedil;as<br \/> \t&bull;&nbsp;&nbsp;&nbsp; Equival&ecirc;ncia patrimonial nas demonstra&ccedil;&otilde;es separadas<br \/> \t&bull;&nbsp;&nbsp;&nbsp; Ativos biol&oacute;gicos<br \/> \t&bull;&nbsp;&nbsp;&nbsp; Rate regulated activities<br \/> \t&bull;&nbsp;&nbsp;&nbsp; IFRIC 12 &ndash; Contratos de concess&otilde;es<\/span><\/span><\/p>\n<hr \/>\n<p> \t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>Fonte<\/strong>: <a href=\"http:\/\/www.cpc.org.br\/mostraNoticia.php?id_noticia=111\" target=\"_blank\" rel=\"noopener\">CPC<\/a><\/span><\/span><\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>O Comit&ecirc; de Pronunciamentos Cont&aacute;beis (CPC) aprovou em reuni&atilde;o ordin&aacute;ria realizada em 3 de fevereiro,<\/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-1223","post","type-post","status-publish","format-standard","hentry","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CPC divulga calend\u00e1rio para 2012 - 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\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CPC divulga calend\u00e1rio para 2012 - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"O Comit&ecirc; de Pronunciamentos Cont&aacute;beis (CPC) aprovou em reuni&atilde;o ordin&aacute;ria realizada em 3 de fevereiro,\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2012-04-03T00:07:56+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.cpc.org.br\/pdf\/tabela1.png\" \/>\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=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"CPC divulga calend\u00e1rio para 2012\",\"datePublished\":\"2012-04-03T00:07:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/\"},\"wordCount\":1022,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/www.cpc.org.br\\\/pdf\\\/tabela1.png\",\"articleSection\":[\"Normas Cont\u00e1beis\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/\",\"name\":\"CPC divulga calend\u00e1rio para 2012 - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/www.cpc.org.br\\\/pdf\\\/tabela1.png\",\"datePublished\":\"2012-04-03T00:07:56+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/#primaryimage\",\"url\":\"http:\\\/\\\/www.cpc.org.br\\\/pdf\\\/tabela1.png\",\"contentUrl\":\"http:\\\/\\\/www.cpc.org.br\\\/pdf\\\/tabela1.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2012\\\/04\\\/03\\\/cpc-divulga-calendario-para-2012\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CPC divulga calend\u00e1rio para 2012\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CPC divulga calend\u00e1rio para 2012 - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/","og_locale":"pt_BR","og_type":"article","og_title":"CPC divulga calend\u00e1rio para 2012 - Prof. Alexandre Alcantara","og_description":"O Comit&ecirc; de Pronunciamentos Cont&aacute;beis (CPC) aprovou em reuni&atilde;o ordin&aacute;ria realizada em 3 de fevereiro,","og_url":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2012-04-03T00:07:56+00:00","og_image":[{"url":"http:\/\/www.cpc.org.br\/pdf\/tabela1.png","type":"","width":"","height":""}],"author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"CPC divulga calend\u00e1rio para 2012","datePublished":"2012-04-03T00:07:56+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/"},"wordCount":1022,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/#primaryimage"},"thumbnailUrl":"http:\/\/www.cpc.org.br\/pdf\/tabela1.png","articleSection":["Normas Cont\u00e1beis"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/","url":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/","name":"CPC divulga calend\u00e1rio para 2012 - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/#primaryimage"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/#primaryimage"},"thumbnailUrl":"http:\/\/www.cpc.org.br\/pdf\/tabela1.png","datePublished":"2012-04-03T00:07:56+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/#primaryimage","url":"http:\/\/www.cpc.org.br\/pdf\/tabela1.png","contentUrl":"http:\/\/www.cpc.org.br\/pdf\/tabela1.png"},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2012\/04\/03\/cpc-divulga-calendario-para-2012\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"CPC divulga calend\u00e1rio para 2012"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/1223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=1223"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/1223\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=1223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=1223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=1223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}