{"id":1945,"date":"2010-06-17T09:00:00","date_gmt":"2010-06-17T09:00:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/06\/17\/nao-ao-valor-justo\/"},"modified":"2010-06-17T09:00:00","modified_gmt":"2010-06-17T09:00:00","slug":"nao-ao-valor-justo","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/17\/nao-ao-valor-justo\/","title":{"rendered":"N\u00e3o ao valor justo"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-size:85%;\"><span style=\"font-family:arial;\"><span style=\"color:#000000;\"><em>Os investidores preferem n\u00e3o utilizar o justo valor, ou mark-to-market, na contabiliza\u00e7\u00e3o de ativos financeiros de longo prazo, de acordo com uma pesquisa com os profissionais da ind\u00fastria. (&#8230;) Os resultados da PwC, a maior das quatro grandes empresas de contabilidade, foi logo ap\u00f3s a publica\u00e7\u00e3o, no m\u00eas passado, pelo o Financial Accounting Standards Board, de uma proposta para usar o valor justo para mensurar mais tipos de instrumentos financeiros.<\/p>\n<p>Numa mudan\u00e7a radical, os bancos dos EUA teriam que avaliar n\u00e3o s\u00f3 os ativos financeiros, como derivativos, a pre\u00e7os de mercado a cada trimestre, mas tamb\u00e9m uma parcela maior dos seus empr\u00e9stimos.<\/p>\n<p>O FASB defendeu sua proposta (&#8230;) dizendo que os investidores dos EUA s\u00e3o favor\u00e1veis a uma maior utiliza\u00e7\u00e3o do justo valor porque fornece mais transpar\u00eancia sobre a sa\u00fade financeira de um banco.<\/p>\n<p>No entanto, os resultados da PwC, (&#8230;) apresentam uma vis\u00e3o diferente.<\/em><br \/><\/span><\/div>\n<div align=\"justify\"><span style=\"color:#000000;\"><\/p>\n<hr \/>\n<p><\/span><\/div>\n<div align=\"justify\"><span style=\"color:#000000;\"><strong>Fonte<\/strong>: Investors reject US move to mark-to-market valuations &#8211; Rachel Sanderson &#8211; Financial Times &#8211; 14 de junho de 2010, via Blog<\/span> <\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/06\/nao-ao-valor-justo.html\"><span style=\"font-family:arial;\">Contabilidade Financeira<\/span><\/a><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Os investidores preferem n\u00e3o utilizar o justo valor, ou mark-to-market, na contabiliza\u00e7\u00e3o de ativos financeiros<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150,167,183],"tags":[],"class_list":["post-1945","post","type-post","status-publish","format-standard","hentry","category-normas-contabeis","category-profissao-contabil","category-sped"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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