{"id":1828,"date":"2010-09-02T12:10:00","date_gmt":"2010-09-02T12:10:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/09\/02\/cvm-altera-instrucao-que-baliza-os-balancos\/"},"modified":"2010-09-02T12:10:00","modified_gmt":"2010-09-02T12:10:00","slug":"cvm-altera-instrucao-que-baliza-os-balancos","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/09\/02\/cvm-altera-instrucao-que-baliza-os-balancos\/","title":{"rendered":"CVM altera instru\u00e7\u00e3o que baliza os balan\u00e7os"},"content":{"rendered":"<p><span style=\"font-family:Arial;font-size:85%;\"> <\/p>\n<div><strong><span style=\"font-family:Verdana;font-size:100%;\">CVM edita Instru\u00e7\u00e3o CVM n\u00ba 485\/10, que altera a Instru\u00e7\u00e3o CVM n\u00b0457\/07, referente \u00e0 demonstra\u00e7\u00f5es financeiras consolidadas em IFRS <\/span><\/strong><\/p>\n<p><span style=\"font-family:Verdana;font-size:100%;\"><\/p>\n<p align=\"justify\">A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) publica onte, dia 01\/09\/10, a Instru\u00e7\u00e3o CVM n\u00ba 485\/10, que altera a Instru\u00e7\u00e3o CVM n\u00b0 457\/07, referente \u00e0 elabora\u00e7\u00e3o e \u00e0 divulga\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras consolidadas, com base no padr\u00e3o cont\u00e1bil internacional emitido pelo International Accounting Standards Board &#8211; IASB.<\/p>\n<p><\/span><span style=\"font-family:VERDANA;\"><\/p>\n<p align=\"justify\"><span style=\"font-size:100%;\">O objetivo dessa altera\u00e7\u00e3o \u00e9 estabelecer que as demonstra\u00e7\u00f5es cont\u00e1beis consolidadas a serem apresentadas a partir do exerc\u00edcio de 2010, em IFRS, sejam elaboradas com base nos pronunciamentos do Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC). Quando a Instru\u00e7\u00e3o CVM n\u00ba 457 foi editada, em 2007, o CPC n\u00e3o havia, ainda, emitido o conjunto de pronunciamentos alinhados com as normas internacionais de contabilidade. Hoje, com a emiss\u00e3o dos pronunciamentos e a aprova\u00e7\u00e3o expressa da CVM, o processo est\u00e1 substancialmente conclu\u00eddo.<\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:VERDANA;\"><span style=\"font-size:100%;\">A Instru\u00e7\u00e3o tamb\u00e9m estabelece que a ado\u00e7\u00e3o de novas IFRS, com vig\u00eancia antecipada permitida pelo IASB ou a ado\u00e7\u00e3o de alternativas previstas, est\u00e1 condicionada \u00e0 pr\u00e9via aprova\u00e7\u00e3o em ato normativo da CVM.<\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:VERDANA;\"><span style=\"font-size:100%;\">Clique para ter acesso \u00e0 integra da Instru\u00e7\u00e3o <\/span><a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=I&amp;File=%5Cinst%5Cinst485.doc\"><span style=\"font-size:100%;\">485\/10<\/span><\/a><span style=\"font-size:100%;\">, ao <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/relat%C3%B3rio485.pdf\"><span style=\"font-size:100%;\">Relat\u00f3rio da Audi\u00eancia P\u00fablica<\/span><\/a><span style=\"font-size:100%;\"> e \u00e0 <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/457consolidada.doc\"><span style=\"font-size:100%;\">vers\u00e3o consolidada da Instru\u00e7\u00e3o 457\/07<\/span><\/a><span style=\"font-size:100%;\">.<\/span><\/span><\/span><\/span><\/span><\/p>\n<\/div>\n<p><span style=\"font-family:Arial;\"><br \/><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><span style=\"font-size:100%;\"><\/p>\n<hr \/>\n<p>Fonte: CVM<br \/>Veja tamb\u00e9m: <\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/09\/cvm-e-cpc.html\"><span style=\"font-size:100%;\">CVM termina ajustes cont\u00e1beis e publica instru\u00e7\u00e3o<\/span><\/a><\/p>\n<p><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CVM edita Instru\u00e7\u00e3o CVM n\u00ba 485\/10, que altera a Instru\u00e7\u00e3o CVM n\u00b0457\/07, referente \u00e0 demonstra\u00e7\u00f5es<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,54,60,150],"tags":[],"class_list":["post-1828","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-cpc","category-cvm","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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