{"id":1910,"date":"2010-07-13T10:53:00","date_gmt":"2010-07-13T10:53:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/07\/13\/divergencias-entre-fasb-e-iasb\/"},"modified":"2010-07-13T10:53:00","modified_gmt":"2010-07-13T10:53:00","slug":"divergencias-entre-fasb-e-iasb","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/07\/13\/divergencias-entre-fasb-e-iasb\/","title":{"rendered":"Diverg\u00eancias entre Fasb e Iasb"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><span style=\"color:#000000;\">Em <\/span><a href=\"http:\/\/www.cfo.com\/article.cfm\/14505743\/?f=rsspage\">GAAP and IFRS: Six Degrees of Separation<\/a>,<span style=\"color:#000000;\"> Marie Leone, da CFO, listou as principais diverg\u00eancias entre o Fasb e o Iasb. S\u00e3o seis, segundo Leone:<\/p>\n<p>1. Corre\u00e7\u00e3o de erros &#8211; Para o Iasb, n\u00e3o \u00e9 necess\u00e1rio republicar as demonstra\u00e7\u00f5es. Para o US GAAP, a republica\u00e7\u00e3o ocorre em muitos casos<\/p>\n<p>2. Morte a UEPS, que \u00e9 permitida nos Estados Unidos, mas proibida pelo IAS 2<\/p>\n<p>3. Reverter os impairments, que \u00e9 banida no US GAAP<\/p>\n<p>4. Reavalia\u00e7\u00e3o de imobilizado (terrenos, m\u00e1quinas e equipamentos).<\/p>\n<p>5. Deprecia\u00e7\u00e3o &#8211; No IAS 16 as empresas pode reconhecer e depreciar os componentes dos equipamentos separadamente.<\/p>\n<p>6. Custos de desenvolvimento &#8211; podem ser capitalizados pelo IAS 38. No U.S. GAAP s\u00e3o despesas <\/span><\/span><\/div>\n<p><span style=\"color:#000000;\"><\/p>\n<div align=\"justify\">\n<hr \/>\n<\/div>\n<p><\/span><\/p>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><span style=\"color:#000000;\">Via Blog de<\/span> <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/07\/divergencias-entre-fasb-e-iasb.html\">C\u00e9sar Tib\u00farcio<\/a><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Em GAAP and IFRS: Six Degrees of Separation, Marie Leone, da CFO, listou as principais<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,96,113,117,150],"tags":[],"class_list":["post-1910","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-fasb","category-iasb","category-ifrs","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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