{"id":1728,"date":"2010-10-28T11:08:00","date_gmt":"2010-10-28T11:08:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/10\/28\/cpc-08-em-revisao\/"},"modified":"2010-10-28T11:08:00","modified_gmt":"2010-10-28T11:08:00","slug":"cpc-08-em-revisao","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/10\/28\/cpc-08-em-revisao\/","title":{"rendered":"CPC 08 em Revis\u00e3o"},"content":{"rendered":"<div>\n<p style=\"MARGIN-LEFT: 35.4pt\"><b><span style=\"font-family:'Arial','sans-serif';\">CVM coloca em Audi\u00eancia P\u00fablica minuta de Delibera\u00e7\u00e3o que aprova o pronunciamento CPC 08 (R1)<?xml:namespace prefix = o \/><o:p><\/o:p><\/span><\/b><\/p>\n<p style=\"MARGIN-LEFT: 35.4pt\"><span style=\"font-family:'Arial','sans-serif';\"><o:p> <\/o:p><\/span><\/p>\n<p style=\"MARGIN-LEFT: 35.4pt\"><i><span style=\"font-family:'Arial','sans-serif';\">A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) coloca em audi\u00eancia p\u00fablica hoje, 27\/10\/2010, minuta de delibera\u00e7\u00e3o que aprova o Pronunciamento T\u00e9cnico CPC 08(R1) \u2013 Custos de Transa\u00e7\u00e3o e Pr\u00eamios na Emiss\u00e3o de T\u00edtulo e Valores Mobili\u00e1rios.<\/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>A proposta de revis\u00e3o do CPC 08 contempla substancialmente algumas compatibiliza\u00e7\u00f5es de texto, com o objetivo de eliminar qualquer d\u00favida de que a inten\u00e7\u00e3o do Pronunciamento \u00e9 produzir os mesmos reflexos cont\u00e1beis que a aplica\u00e7\u00e3o do IAS 39. O conte\u00fado do CPC 08 est\u00e1, na sua maior parte, fundamentado no IAS 39, cujo equivalente nos Pronunciamentos do CPC \u00e9 o CPC 38 &#8211; Instrumentos Financeiros \u2013 Reconhecimento e Mensura\u00e7\u00e3o.<\/p>\n<p>Adicionalmente, foram feitos alguns ajustes nos exemplos que constavam do Pronunciamento original para aprimorar a compreens\u00e3o. As modifica\u00e7\u00f5es propostas n\u00e3o alteram a ess\u00eancia do Pronunciamento original, assim a aplica\u00e7\u00e3o da vers\u00e3o revisada do Pronunciamento n\u00e3o deve provocar valores cont\u00e1beis diferentes dos anteriormente apurados.<\/p>\n<p>As sugest\u00f5es e coment\u00e1rios dever\u00e3o ser encaminhados, por escrito, at\u00e9 o dia 26 de novembro de 2010, \u00e0 Superintend\u00eancia de Normas Cont\u00e1beis e de Auditoria, preferencialmente atrav\u00e9s do endere\u00e7o eletr\u00f4nico: <a href=\"mailto:Au***************@*****ov.br\" data-original-string=\"DB\/UD9TDvVVfN0TVtgat7Q==da5mlSyfEWJhxaXgYbZsILXhDw1CyTHaHi+Sz5AxWyujW4=\" 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.\"><span \n                data-original-string='eHH3Jbch9WBrMm5HFzhbig==da5Cy+Mi6itiE6gId75CQ3VH497Ae1b6iXu46eWYWET7bk='\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><\/a>  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 08 (R1) poder\u00e3o ser obtidos na p\u00e1gina principal do CPC: <a href=\"http:\/\/www.cpc.org.br\/\">http:\/\/www.cpc.org.br<\/a> .<\/span><\/i><span style=\"font-family:'Arial','sans-serif';\"><\/p>\n<p><o:p><\/o:p><\/span><\/p>\n<p><span style=\"font-family:'Arial','sans-serif';\">Fonte: <a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/Comunicado%20CPC%2008%20(R1).asp\">CVM<\/a> via Blog Contabilidade Financeira<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CVM coloca em Audi\u00eancia P\u00fablica minuta de Delibera\u00e7\u00e3o que aprova o pronunciamento CPC 08 (R1)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,96,117,150],"tags":[],"class_list":["post-1728","post","type-post","status-publish","format-standard","hentry","category-cpc","category-fasb","category-ifrs","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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