{"id":1245,"date":"2012-05-22T04:53:49","date_gmt":"2012-05-22T07:53:49","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2012\/05\/22\/criticas-acidas-as-ifrs-nos-eua-e-no-brasil-tambem\/"},"modified":"2012-05-22T04:53:49","modified_gmt":"2012-05-22T07:53:49","slug":"criticas-acidas-as-ifrs-nos-eua-e-no-brasil-tambem","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2012\/05\/22\/criticas-acidas-as-ifrs-nos-eua-e-no-brasil-tambem\/","title":{"rendered":"Cr\u00edticas \u00e1cidas \u00e0s IFRS nos EUA (e no Brasil tamb\u00e9m)"},"content":{"rendered":"<p style=\"text-align: justify;\"> \t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Recente postagem no Blog de dois professores americanos trazem cr&iacute;ticas &aacute;cidas &agrave;s IFRS. A mat&eacute;ria por t&iacute;tulo &quot;<strong>IFRS is for criminals<\/strong>&quot;, diz em certo ponto:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"> \t&nbsp;<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"> \t\t<span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><em><font _gt_to5bywjrus3n=\"1\"><font _gt_to5bywjrus3n=\"1\">&quot;Mas o pior de tudo, o IFRS &eacute; um elixir para gerentes sem escr&uacute;pulos. <\/font><font _gt_to5bywjrus3n=\"1\">Esses diabinhos ser&atilde;o capazes de ro&ccedil;ar ativos de suas empresas e cobrir seus rastros com tanta facilidade que os cr&iacute;ticos poderiam compar&aacute;-lo com a arte de Humphrey Bogart e Bette Davis. <\/font><font _gt_to5bywjrus3n=\"1\">O mundo da contabilidade e finan&ccedil;as daria lugar ao teatro&quot;. <\/font><\/font><\/em>(tradu&ccedil;&atilde;o livre) -Leia a &iacute;ntegra <a href=\"http:\/\/blogs.smeal.psu.edu\/grumpyoldaccountants\/archives\/171\" target=\"_blank\" rel=\"noopener\">aqui<\/a>.<\/span><\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"> \t&nbsp;<\/p>\n<p style=\"text-align: justify;\"> \t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Ao ler esta mat&eacute;ria, recordei de uma antiga postagem nossa sobre o tema, comentando uma declara&ccedil;&atilde;o do s&oacute;cio l&iacute;der de IFRS no Brasil, Ernst &amp; Young. Veja um trecho da postagen e ao final o link para a &iacute;ntegra da postagem.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"> \t&nbsp;<\/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;\"><strong>A ado&ccedil;&atilde;o das normas cont&aacute;beis internacionais n&atilde;o significa aumento da transpar&ecirc;ncia do mercado financeiro e trar&aacute; nos desafios tanto para as companhias quanto para os investidores brasileiros.<\/strong> A avalia&ccedil;&atilde;o &eacute; de Paul Sutcliffe, s&oacute;cio l&iacute;der de IFRS no Brasil, Ernst &amp; Young, especializado na presta&ccedil;&atilde;o de servi&ccedil;os de implementa&ccedil;&atilde;o de IFRS para empresas. Ap&oacute;s lembrar que antes de ser adotado na Europa o IFRS (International Financial Reporting Standards) era usado em pa&iacute;ses de menor express&atilde;o, destacou, durante sua apresenta&ccedil;&atilde;o no 11&ordm; do pr&ecirc;mio da Associa&ccedil;&atilde;o Brasileira das Companhias Abertas (Abrasca), que <strong>&quot;n&atilde;o h&aacute; garantia de transpar&ecirc;ncia. Al&eacute;m disso, o risco de o investidor ou analista n&atilde;o entender o que mudou &eacute; alto. Este n&atilde;o &eacute; um caminho f&aacute;cil&quot;.<\/strong><\/p>\n<p> \t\tO especialista lembrou que a altera&ccedil;&atilde;o dos padr&otilde;es cont&aacute;beis das companhias provoca a mudan&ccedil;a nas decis&otilde;es dos investidores, que costumam olhar a &uacute;ltima linha do balan&ccedil;o. <strong>&quot;O risco &eacute; de que os interessados n&atilde;o entendam as altera&ccedil;&otilde;es&quot;,<\/strong> alertou. Segundo Sutcliffe, a mudan&ccedil;a em uma linha do balan&ccedil;o pode fazer a empresa passar de um preju&iacute;zo bilion&aacute;rio para um lucro tamb&eacute;m bilion&aacute;rio. <strong>&quot;Dependendo de como &eacute; a contabilidade, o lucro vira preju&iacute;zo. Parece macumba&quot;,<\/strong> brincou.<\/span><\/span><\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"> \t&nbsp;<\/p>\n<p style=\"text-align: justify;\"> \t<em><span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Veja <a href=\"http:\/\/analisedebalanco.blogspot.com.br\/2009\/10\/macumba-x-ifrs-x-analise-de-balancos.html\" target=\"_blank\" rel=\"noopener\">AQUI <\/a>a &iacute;ntegra da postagem, feita em Out\/2009<\/span><\/span><\/em><\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>Recente postagem no Blog de dois professores americanos trazem cr&iacute;ticas &aacute;cidas &agrave;s IFRS. A mat&eacute;ria<\/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-1245","post","type-post","status-publish","format-standard","hentry","category-ifrs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cr\u00edticas \u00e1cidas \u00e0s IFRS nos EUA (e no Brasil tamb\u00e9m) - 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\/05\/22\/criticas-acidas-as-ifrs-nos-eua-e-no-brasil-tambem\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00edticas \u00e1cidas \u00e0s IFRS nos EUA (e no Brasil tamb\u00e9m) - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Recente postagem no Blog de dois professores americanos trazem cr&iacute;ticas &aacute;cidas &agrave;s IFRS. 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