{"id":1250,"date":"2012-06-05T20:06:40","date_gmt":"2012-06-05T23:06:40","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2012\/06\/05\/notas-explicativas\/"},"modified":"2012-06-05T20:06:40","modified_gmt":"2012-06-05T23:06:40","slug":"notas-explicativas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2012\/06\/05\/notas-explicativas\/","title":{"rendered":"Notas Explicativas"},"content":{"rendered":"<p style=\"text-align: right;\"> \t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">por C&eacute;sar Tib&uacute;rcio<\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Uma constata&ccedil;&atilde;o antiga das demonstra&ccedil;&otilde;es cont&aacute;beis &eacute; o aumento substancial do n&uacute;mero de p&aacute;ginas. Cada vez mais, as informa&ccedil;&otilde;es divulgadas apresentam mais informa&ccedil;&atilde;o, num n&uacute;mero maior de p&aacute;ginas. A principal causa disto s&atilde;o as notas explicativas, que ficaram mais detalhadas.<\/p>\n<p> \t<\/span><\/span><\/p>\n<p> \t<span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Entretanto, o maior detalhamento n&atilde;o significa melhoria na qualidade da informa&ccedil;&atilde;o. Isto significa que o usu&aacute;rio da informa&ccedil;&atilde;o teria, pelo menos teoricamente, que consumir mais tempo lendo das demonstra&ccedil;&otilde;es cont&aacute;beis. Este fato, quando aliado ao fato de que muitas notas explicativas s&atilde;o desnecess&aacute;rias e confusas demais, faz com que cres&ccedil;a a frustra&ccedil;&atilde;o com a evidencia&ccedil;&atilde;o cont&aacute;bil.<\/p>\n<p> \t<\/span><\/span><\/p>\n<p> \t<span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Um dos problemas com as notas explicativas &eacute; a tend&ecirc;ncia a reproduzir o que foi informado no passado. Se nas demonstra&ccedil;&otilde;es cont&aacute;beis do exerc&iacute;cio anterior certo item foi destaque, a tend&ecirc;ncia das empresas &eacute; repetir, com algumas altera&ccedil;&otilde;es, o que foi divulgado anteriormente.<\/p>\n<p> \t<\/span><\/span><\/p>\n<p> \t<span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">A presidenta do FASB, entidade que regula as normas cont&aacute;beis dos Estados Unidos para as empresas de capital aberto, acrescenta outro aspecto: a ordem com que as notas s&atilde;o apresentadas. A ordem de apresenta&ccedil;&atilde;o segue, aproximadamente, a ordem com que a conta aparece nas demonstra&ccedil;&otilde;es cont&aacute;beis. Isto talvez n&atilde;o seja a maneira mais did&aacute;tica, segundo Leslie Seidman.<\/p>\n<p> \t<\/span><\/span><\/p>\n<p> \t<span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><strong>Para ler mais:<br \/> \t<\/strong><em>&quot;FASB nearing release of invitation to comment on disclosure framework&quot;<\/em> &#8211; KEN TYSIAC &ndash; <a href=\"http:\/\/www.journalofaccountancy.com\/News\/20125730.htm\">JOURNAL OF ACCOUNTANCY<\/a> &ndash; 17 DE MAIO DE 2012<\/span><\/span><\/p>\n<hr \/>\n<p> \t<span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Dica: Site <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2012\/06\/notas-explicativas.html\" target=\"_blank\" rel=\"noopener\">Contabilidade Financeira<\/a><\/span><\/span><\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>por C&eacute;sar Tib&uacute;rcio &nbsp; Uma constata&ccedil;&atilde;o antiga das demonstra&ccedil;&otilde;es cont&aacute;beis &eacute; o aumento substancial do<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-1250","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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