{"id":1963,"date":"2010-06-04T19:32:00","date_gmt":"2010-06-04T19:32:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/"},"modified":"2010-06-04T19:32:00","modified_gmt":"2010-06-04T19:32:00","slug":"fipecafi-aposenta-manual","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/","title":{"rendered":"FIPECAFI aposenta Manual"},"content":{"rendered":"<div align=\"justify\"><a href=\"http:\/\/www.editoraatlas.com.br\/Atlas\/images\/product\/5912_b.gif\"><img decoding=\"async\" style=\"MARGIN: 0px 10px 10px 0px; WIDTH: 188px; FLOAT: left; HEIGHT: 225px; CURSOR: hand\" border=\"0\" alt=\"\" src=\"http:\/\/www.editoraatlas.com.br\/Atlas\/images\/product\/5912_b.gif\" \/><\/a><span style=\"font-family:arial;\"><span style=\"color:#000000;\">A FIPECAFI acabou de lan\u00e7ar pela Editora Atlas o <a href=\"http:\/\/www.editoraatlas.com.br\/Atlas\/webapp\/detalhes_produto.aspx?prd_des_ean13=9788522459124\">&#8220;<strong>MANUAL DE CONTABILIDADE SOCIET\u00c1RIA: Aplic\u00e1vel a todas as Sociedades de acordo com as Normas Internacionais e do CPC<\/strong><\/a>&#8220;, tendo como autores os Professores Sergio de Iud\u00edcibus, Eliseu Martins, Ernesto Rubens Gelbcke e Ariovaldo dos Santos.<\/span><span style=\"color:#000000;\"><\/div>\n<div align=\"justify\">\n<hr \/>\n<\/div>\n<div align=\"justify\"><\/span><span style=\"color:#000000;\"><strong>Veja a sinopse:<\/strong><br \/>Em 1977, logo ap\u00f3s a revolu\u00e7\u00e3o cont\u00e1bil do s\u00e9culo passado no Brasil trazida pela edi\u00e7\u00e3o da Lei das S.A. (n\u00ba 6.404\/76), a Fipecafi foi procurada pela CVM para editar o <strong><em>Manual de contabilidade das sociedades por a\u00e7\u00f5es<\/em><\/strong>, que visava orientar as empresas, os profissionais e o mercado em geral a respeito de tantas e importantes evolu\u00e7\u00f5es, j\u00e1 que praticamente tudo o que havia de novidade em mat\u00e9ria cont\u00e1bil nessa lei j\u00e1 vinha sendo pesquisado e ensinado no Departamento de Contabilidade e Atu\u00e1ria da FEA\/USP.<\/p>\n<p>A partir principalmente de 1990, com a cria\u00e7\u00e3o da Comiss\u00e3o Consultiva de Normas Cont\u00e1beis da CVM (presen\u00e7a, al\u00e9m da CVM, da Fipecafi, do Ibracon, do CFC, da Apimec e da Abrasca), essa autarquia passou a emitir um grande conjunto de normas j\u00e1 convergentes \u00e0s do IASB, dentro dos limites que a Lei permitia, e aquele Manual as foi incorporando ao longo de v\u00e1rias edi\u00e7\u00f5es. Diversas evolu\u00e7\u00f5es outras foram tamb\u00e9m sendo inseridas.<\/p>\n<p>Com a edi\u00e7\u00e3o das Leis n\u00ba 11.638\/07 e 11.941\/09 (esta transformando em lei a MP n\u00ba 449\/08) e com a cria\u00e7\u00e3o do CPC &#8211; Comit\u00ea de Pronunciamentos Cont\u00e1beis &#8211; em 2005, produziu-se, durante 2008 e 2009, enorme conjunto de novas normas, aprovadas pela CVM e pelo CFC, agora com a converg\u00eancia completa \u00e0s normas internacionais de contabilidade (IASB). E essa est\u00e1 sendo a grande revolu\u00e7\u00e3o cont\u00e1bil deste s\u00e9culo no nosso pa\u00eds.<\/p>\n<p>Em fun\u00e7\u00e3o de t\u00e3o grande transforma\u00e7\u00e3o, <strong>a Fipecafi deliberou por cessar a edi\u00e7\u00e3o daquele Manual e produzir este outro<\/strong>, totalmente conforme os Pronunciamentos, as Interpreta\u00e7\u00f5es e as Orienta\u00e7\u00f5es do CPC e conforme as normas internacionais de contabilidade emitidas pelo IASB. Ao grupo de autores do Manual anterior agregou-se o Prof. Ariovaldo dos Santos, que tamb\u00e9m tem dedicado enorme parte de sua vida como profissional e como acad\u00eamico ao desenvolvimento da contabilidade brasileira. <\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A FIPECAFI acabou de lan\u00e7ar pela Editora Atlas o &#8220;MANUAL DE CONTABILIDADE SOCIET\u00c1RIA: Aplic\u00e1vel a<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[135,113,132,150],"tags":[],"class_list":["post-1963","post","type-post","status-publish","format-standard","hentry","category-livros","category-iasb","category-lei-das-sa","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FIPECAFI aposenta Manual - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FIPECAFI aposenta Manual - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"A FIPECAFI acabou de lan\u00e7ar pela Editora Atlas o &#8220;MANUAL DE CONTABILIDADE SOCIET\u00c1RIA: Aplic\u00e1vel a\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2010-06-04T19:32:00+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.editoraatlas.com.br\/Atlas\/images\/product\/5912_b.gif\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"FIPECAFI aposenta Manual\",\"datePublished\":\"2010-06-04T19:32:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/\"},\"wordCount\":380,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/www.editoraatlas.com.br\\\/Atlas\\\/images\\\/product\\\/5912_b.gif\",\"articleSection\":[\"Dicas de Livros\",\"IASB\",\"Lei das S\\\/A\",\"Normas Cont\u00e1beis\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/\",\"name\":\"FIPECAFI aposenta Manual - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/www.editoraatlas.com.br\\\/Atlas\\\/images\\\/product\\\/5912_b.gif\",\"datePublished\":\"2010-06-04T19:32:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/#primaryimage\",\"url\":\"http:\\\/\\\/www.editoraatlas.com.br\\\/Atlas\\\/images\\\/product\\\/5912_b.gif\",\"contentUrl\":\"http:\\\/\\\/www.editoraatlas.com.br\\\/Atlas\\\/images\\\/product\\\/5912_b.gif\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/06\\\/04\\\/fipecafi-aposenta-manual\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FIPECAFI aposenta Manual\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"FIPECAFI aposenta Manual - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/","og_locale":"pt_BR","og_type":"article","og_title":"FIPECAFI aposenta Manual - Prof. Alexandre Alcantara","og_description":"A FIPECAFI acabou de lan\u00e7ar pela Editora Atlas o &#8220;MANUAL DE CONTABILIDADE SOCIET\u00c1RIA: Aplic\u00e1vel a","og_url":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2010-06-04T19:32:00+00:00","og_image":[{"url":"http:\/\/www.editoraatlas.com.br\/Atlas\/images\/product\/5912_b.gif","type":"","width":"","height":""}],"author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"FIPECAFI aposenta Manual","datePublished":"2010-06-04T19:32:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/"},"wordCount":380,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/#primaryimage"},"thumbnailUrl":"http:\/\/www.editoraatlas.com.br\/Atlas\/images\/product\/5912_b.gif","articleSection":["Dicas de Livros","IASB","Lei das S\/A","Normas Cont\u00e1beis"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/","url":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/","name":"FIPECAFI aposenta Manual - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/#primaryimage"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/#primaryimage"},"thumbnailUrl":"http:\/\/www.editoraatlas.com.br\/Atlas\/images\/product\/5912_b.gif","datePublished":"2010-06-04T19:32:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/#primaryimage","url":"http:\/\/www.editoraatlas.com.br\/Atlas\/images\/product\/5912_b.gif","contentUrl":"http:\/\/www.editoraatlas.com.br\/Atlas\/images\/product\/5912_b.gif"},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/06\/04\/fipecafi-aposenta-manual\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"FIPECAFI aposenta Manual"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/1963","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=1963"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/1963\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=1963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=1963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=1963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}