{"id":1699,"date":"2010-11-16T16:21:00","date_gmt":"2010-11-16T16:21:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/cpc-43-revisao-em-audiencia-publica\/"},"modified":"2010-11-16T16:21:00","modified_gmt":"2010-11-16T16:21:00","slug":"cpc-43-revisao-em-audiencia-publica","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/cpc-43-revisao-em-audiencia-publica\/","title":{"rendered":"CPC 43 &#8211; Revis\u00e3o em audi\u00eancia p\u00fablica"},"content":{"rendered":"<div>\n<p style=\"LINE-HEIGHT: 19.2pt\"><i><span style=\"font-family:arial;\">A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) coloca em audi\u00eancia p\u00fablica hoje, 12\/11\/2010, minuta de delibera\u00e7\u00e3o que aprova o Pronunciamento T\u00e9cnico CPC 43(R1) \u2013 Ado\u00e7\u00e3o Inicial dos Pronunciamentos T\u00e9cnicos CPC 15 a 40.<\/p>\n<p>Conforme divulgado anteriormente, ap\u00f3s a conclus\u00e3o da segunda etapa da emiss\u00e3o das normas de converg\u00eancia, o CPC havia assumido o compromisso de revisar e atualizar todos os documentos por ele emitidos. O objetivo \u00e9 tornar todos esses documentos totalmente convergentes com as normas internacionais de contabilidade emitidas pelo IASB &#8211; International Accounting Standards Board.<\/p>\n<p>Esse processo teve in\u00edcio no final de 2009, quando revis\u00f5es pontuais foram realizadas. Em 2010, ele continua, abrangendo todos os documentos emitidos desde o Pronunciamento CPC 01, divulgado em 14 de setembro de 2007.<\/p>\n<p>O Pronunciamento T\u00e9cnico CPC 43 (R1) contempla substancialmente alguns ajustes decorrentes das altera\u00e7\u00f5es propostas no CPC 37 (R1), que foi colocado em audi\u00eancia p\u00fablica em 7 de outubro \u00faltimo, e visa deixar claro que:<\/p>\n<p>As demonstra\u00e7\u00f5es consolidadas elaboradas de acordo com os CPCs possam ser declaradas como estando de acordo com as normas cont\u00e1beis internacionais (IFRS);<br \/>As demonstra\u00e7\u00f5es cont\u00e1beis individuais somente n\u00e3o estar\u00e3o em conformidade com as normas cont\u00e1beis internacionais: (i) quando tiverem investimentos em controladas, os quais pela legisla\u00e7\u00e3o societ\u00e1ria brasileira s\u00e3o avaliados pelo m\u00e9todo de equival\u00eancia patrimonial; e (ii) quando a entidade tenha optado pela manuten\u00e7\u00e3o do saldo n\u00e3o amortizado do ativo diferido existente em 31 de dezembro de 2007, cuja manuten\u00e7\u00e3o nas demonstra\u00e7\u00f5es individuais foi permitida pela Lei 11.638\/07;<\/p>\n<p>N\u00e3o haja diferen\u00e7as entre os valores de resultado do exerc\u00edcio e patrim\u00f4nio l\u00edquido apurados de acordo com as IFRS e de acordo com a ado\u00e7\u00e3o dos CPCs. Exce\u00e7\u00e3o \u00e9 feita \u00e0quelas entidades que adotaram antecipadamente as IFRS.<\/p>\n<p>As sugest\u00f5es e coment\u00e1rios dever\u00e3o ser encaminhados, por escrito, at\u00e9 o dia 02 de dezembro de 2010, \u00e0 Superintend\u00eancia de Normas Cont\u00e1beis e de Auditoria, preferencialmente atrav\u00e9s do endere\u00e7o eletr\u00f4nico: <span \n                data-original-string='3Xis6E79HCpzvtjMnnUPOw==da5Z2Qwtkc9oGOxlEfgFt7kiCb0uAr1pdjG6lT59vnTnsQ='\n                class='apbct-email-encoder'\n                title='This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.'>Au<span class=\"apbct-blur\">***************<\/span>@<span class=\"apbct-blur\">*****<\/span>ov.br<\/span> ou para a Rua Sete de Setembro, 111\/27\u00ba andar \u2013 Centro \u2013 Rio de Janeiro \u2013 CEP 20050-901. Esclarecimentos adicionais \u00e0 minuta do Pronunciamento CPC 43 (R1) poder\u00e3o ser obtidos na p\u00e1gina principal do CPC: http:\/\/www.cpc.org.br.<\/p>\n<p>Clique <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/audi\/ed1510snc.pdf\"><span style=\"font-family:arial;\">aqui<\/span><\/a><span style=\"font-family:arial;\"> para acessar a \u00edntegra do Edital de Audi\u00eancia P\u00fablica com a minuta de Instru\u00e7\u00e3o e a vers\u00e3o da minuta do CPC 43 (R1) com as marcas da revis\u00e3o da proposta, caso a proposta de altera\u00e7\u00e3o seja integralmente transformada em norma.<\/span><\/i><?xml:namespace prefix = o \/><o:p><\/o:p><\/p>\n<p><span style=\"font-family:arial;\"><b>Fonte<\/b>: Blog <\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/11\/cvm-e-cpc.html\"><span style=\"font-family:arial;\">C\u00e9sar Tib\u00farcio<\/span><\/a><o:p><\/o:p><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) coloca em audi\u00eancia p\u00fablica hoje, 12\/11\/2010, minuta de delibera\u00e7\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,150],"tags":[],"class_list":["post-1699","post","type-post","status-publish","format-standard","hentry","category-cpc","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 43 - Revis\u00e3o em audi\u00eancia p\u00fablica - 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\/2010\/11\/16\/cpc-43-revisao-em-audiencia-publica\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CPC 43 - Revis\u00e3o em audi\u00eancia p\u00fablica - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) coloca em audi\u00eancia p\u00fablica hoje, 12\/11\/2010, minuta de delibera\u00e7\u00e3o\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/cpc-43-revisao-em-audiencia-publica\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2010-11-16T16:21:00+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\\\/2010\\\/11\\\/16\\\/cpc-43-revisao-em-audiencia-publica\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/cpc-43-revisao-em-audiencia-publica\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"CPC 43 &#8211; 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