{"id":1944,"date":"2010-06-17T12:09:00","date_gmt":"2010-06-17T12:09:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/06\/17\/acaba-duvida-sobre-ifrs-de-pequenas\/"},"modified":"2010-06-17T12:09:00","modified_gmt":"2010-06-17T12:09:00","slug":"acaba-duvida-sobre-ifrs-de-pequenas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/17\/acaba-duvida-sobre-ifrs-de-pequenas\/","title":{"rendered":"Acaba d\u00favida sobre IFRS de pequenas?"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\">Se ainda havia alguma d\u00favida sobre a obrigatoriedade do uso do padr\u00e3o internacional de contabilidade IFRS por todas as pequenas e m\u00e9dias empresas (PMEs) brasileiras a partir do balan\u00e7o deste ano, agora n\u00e3o existe mais. <\/span><\/div>\n<div align=\"justify\"> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\">A <a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2010\/Lei\/L12249.htm\">lei 12.249\/10, publicada no Di\u00e1rio Oficial de segunda-feira<\/a>, deixa claro que o CFC \u00e9 o \u00f3rg\u00e3o respons\u00e1vel pela emiss\u00e3o das Normas Brasileiras de Contabilidade, o que inclui o pronunciamento simplificado destinado \u00e0s empresas de menor porte.<\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\">Isso coloca o Brasil em uma posi\u00e7\u00e3o distinta da maioria dos pa\u00edses, <strong>onde o uso do IFRS pelas pequenas e m\u00e9dias empresas de capital fechado \u00e9 no m\u00e1ximo opcional<\/strong>. Um estudo realizado pela Grant Thornton International com 7,4 mil empresas de pequeno e m\u00e9dio em 36 pa\u00edses apontou apoio de 52% dos entrevistados para a ado\u00e7\u00e3o do IFRS. <\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\">No Brasil, a Terco Grant Thornton entrevistou 150 clientes em S\u00e3o Paulo, Rio e Bahia e constatou que <strong>35% deles ainda n\u00e3o tinham ouvido falar do novo padr\u00e3o cont\u00e1bil<\/strong> que ter\u00e3o que usar a partir deste ano. <\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\">Ao serem perguntados sobre os benef\u00edcios que veem na ado\u00e7\u00e3o do IFRS, o aumento da transpar\u00eancia foi mencionado, em respostas m\u00faltiplas, por 31% das pequenas e m\u00e9dias brasileiras, mesmo \u00edndice das que apostam na redu\u00e7\u00e3o de custos.<\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\">Em rela\u00e7\u00e3o ao processo de adapta\u00e7\u00e3o ao IFRS, Daniel Maranh\u00e3o, s\u00f3cio da Terco Grant Thornton, acredita os desafios ser\u00e3o diferentes dependendo do perfil da companhia. &#8220;As empresas de pequeno porte que, apesar de n\u00e3o serem obrigadas por lei, s\u00e3o auditadas, devem sofrer menor porque ter\u00e3o o suporte do auditor&#8221;, afirma o especialista. <\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\">J\u00e1 em rela\u00e7\u00e3o \u00e0s demais, <strong>ele n\u00e3o descarta que os balan\u00e7os sejam feitos em desacordo com a nova norma<\/strong>, uma vez que nem todos os contadores est\u00e3o procurando treinamento sobre o tema. (FT)<\/div>\n<div align=\"justify\">\n<hr \/>\n<\/div>\n<div align=\"justify\"><strong>Fonte<\/strong>: Valor Econ\u00f4mico , via <a href=\"http:\/\/www.fenacon.org.br\/pressclipping\/noticiaexterna\/ver_noticia_externa.php?xid=3774\">FENACON<\/a> (grifos nossos)<\/div>\n<div align=\"justify\">\n<hr \/>\n<\/div>\n<div align=\"justify\"><strong><u><em><span style=\"color:#ff0000;\">Coment\u00e1rios<\/span><\/em><\/u><\/strong><\/div>\n<div align=\"justify\"><\/div>\n<div align=\"justify\">O que antes v\u00ednhamos afirmando ganhou valida\u00e7\u00e3o com a edi\u00e7\u00e3o da Lei n\u00ba 12.249\/2010. Ou seja, at\u00e9 a edi\u00e7\u00e3o desta Lei nenhuma empresa brasileira, \u00e0 exce\u00e7\u00e3o das sociedades an\u00f4nimas e empresas de grande porte, estavam obrigadas a seguir normas internacionais de contabilidade. <\/div>\n<div align=\"justify\"><\/div>\n<div align=\"justify\"> <\/div>\n<div align=\"justify\">O motivo era bem simples. O c\u00f3digo Civil determinava expressamente no cap\u00edtulo destinado a contabilidade que na elabora\u00e7\u00e3o do Balan\u00e7o e DRE devem ser observadas disposi\u00e7\u00f5es em leis especiais, que por enquanto n\u00e3o haviam (vide art. 1,188 e 1.189 do C\u00f3digo Civil).<\/div>\n<div align=\"justify\">Com a altera\u00e7\u00e3o do Decreto-Lei n<u><sup>o<\/sup><\/u> 9.295\/45 (em seu artigo 6], incluindo nova reda\u00e7\u00e3o da al\u00ednea &#8220;f&#8221;) o Conselho Federal de Contabilidade AGORA tem compet\u00eancia LEGAL para baixar normas cont\u00e1beis:<\/div>\n<blockquote style=\"MARGIN-RIGHT: 0px\" dir=\"ltr\">\n<blockquote style=\"MARGIN-RIGHT: 0px\" dir=\"ltr\">\n<div align=\"justify\"><span style=\"FONT-WEIGHT: normal;color:black;\" ><strong><em>f) regular acerca dos princ\u00edpios cont\u00e1beis, do Exame de Sufici\u00eancia, do cadastro de qualifica\u00e7\u00e3o t\u00e9cnica e dos programas de educa\u00e7\u00e3o continuada; e editar Normas Brasileiras de Contabilidade de natureza t\u00e9cnica e profissional.&#8221; (NR)<\/em><\/strong><\/span><\/div>\n<\/blockquote>\n<\/blockquote>\n<div align=\"justify\">At\u00e9 antes destas altera\u00e7\u00f5es as empresas e contadores seguiam as normas do CFC por conveni\u00eancia, e n\u00e3o por obriga\u00e7\u00e3o.<\/div>\n<div align=\"justify\"> <\/div>\n<div align=\"justify\"><\/div>\n<div align=\"justify\">S\u00f3 para lembrar, nos EUA questiona-se a aplica\u00e7\u00e3o das normas do IASB para PME: <a href=\"http:\/\/analisedebalanco.blogspot.com\/2010\/05\/os-eua-irao-adotar-ifrs.html\">Os EUA ir\u00e3o adotar a IFRS?<\/a> . <\/div>\n<div align=\"justify\"><\/div>\n<div align=\"justify\">Enquanto nos outros pa\u00edses, segundo pesquisa da Grant Thornton (vide acima), a ado\u00e7\u00e3o de IPFRS para PME \u00e9 opcional, no Brasil \u00e9 obrigat\u00f3ria, onde a converg\u00eancia virou convers\u00e3o dogm\u00e1tica, t\u00edpica de religi\u00f5es fundamentalistas, sem espa\u00e7o para discuss\u00f5es e debates.<\/div>\n<div align=\"justify\">Postaremos em breve artigo mais longo sobre o assunto, inclusive sobre as recentes altera\u00e7\u00f5es na Resolu\u00e7\u00e3o 750\/93 do CFC.<\/div>\n<div align=\"justify\"><\/div>\n<div align=\"justify\">(AAS)<\/div>\n<p><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Se ainda havia alguma d\u00favida sobre a obrigatoriedade do uso do padr\u00e3o internacional de contabilidade<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,117,136,150,161,167,181],"tags":[],"class_list":["post-1944","post","type-post","status-publish","format-standard","hentry","category-cpc","category-ifrs","category-ltda","category-normas-contabeis","category-pme","category-profissao-contabil","category-sme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Acaba d\u00favida sobre IFRS de pequenas? 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