{"id":1703,"date":"2010-11-12T09:04:00","date_gmt":"2010-11-12T09:04:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/11\/12\/diferencas-ifrs-x-usgaap\/"},"modified":"2010-11-12T09:04:00","modified_gmt":"2010-11-12T09:04:00","slug":"diferencas-ifrs-x-usgaap","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/12\/diferencas-ifrs-x-usgaap\/","title":{"rendered":"Diferen\u00e7as: IFRS x USGAAP"},"content":{"rendered":"<p><a href=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/TNaWkfF2z3I\/AAAAAAAABAA\/niR6Ump4--w\/s1600\/129.png\"><img decoding=\"async\" style=\"TEXT-ALIGN: center; MARGIN: 0px auto 10px; WIDTH: 320px; DISPLAY: block; HEIGHT: 194px; CURSOR: hand\" id=\"BLOGGER_PHOTO_ID_5536778345464123250\" border=\"0\" alt=\"\" src=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/TNaWkfF2z3I\/AAAAAAAABAA\/niR6Ump4--w\/s320\/129.png\" \/><\/a><\/p>\n<div>\n<div align=\"justify\"><span style=\"font-family:arial;\">A figura acima mostra a diferen\u00e7a, em euros e em 31 de dezembro de 2008, dos ativos do Deutsche Bank, banco alem\u00e3o, que preparou suas demonstra\u00e7\u00f5es segundo as normas da IFRS e as normas cont\u00e1beis dos Estados Unidos. A grande diferen\u00e7a no total (2.202 bilh\u00f5es de euros versus 1.030 bilh\u00f5es) deve-se ao tratamento dos derivativos (1.224 versus 128) nas duas normas. <\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:arial;\"><br \/>Segundo <a href=\"http:\/\/blogs.reuters.com\/felix-salmon\/2010\/11\/04\/bnp-paribas-is-not-the-largest-bank-in-the-world\/\">Felix Salmon<\/a>, da Reuters, isto impede de fazer compara\u00e7\u00f5es e rankings sobre os maiores bancos do mundo. <\/span><\/div>\n<div>\n<hr \/>\n<\/div>\n<div><span style=\"font-family:arial;font-size:85%;\"><strong>Fonte<\/strong>: Blog Prof. <\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/11\/ifrs-e-us-gaap.html\"><span style=\"font-family:arial;font-size:85%;\">C\u00e9sar Tib\u00farcio<\/span><\/a><span style=\"font-family:arial;font-size:85%;\"> <\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A figura acima mostra a diferen\u00e7a, em euros e em 31 de dezembro de 2008,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,47,117,189],"tags":[],"class_list":["post-1703","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-contabilidade-internacional","category-ifrs","category-us-gaap"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/1703","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=1703"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/1703\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=1703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=1703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=1703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}