{"id":1993,"date":"2010-05-16T13:22:00","date_gmt":"2010-05-16T13:22:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/05\/16\/ifrs-as-convergencias-do-bc-e-cvm\/"},"modified":"2010-05-16T13:22:00","modified_gmt":"2010-05-16T13:22:00","slug":"ifrs-as-convergencias-do-bc-e-cvm","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/05\/16\/ifrs-as-convergencias-do-bc-e-cvm\/","title":{"rendered":"IFRS: As converg\u00eancias do BC e CVM"},"content":{"rendered":"

\"\"<\/a><\/p>\n

Depois de optarem diversas vezes por caminhos distintos no processo de converg\u00eancia do padr\u00e3o cont\u00e1bil brasileiro para o modelo internacional, IFRS, a Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) e o Banco Central (BC) concordaram em um ponto: haver\u00e1 restri\u00e7\u00e3o para antecipa\u00e7\u00e3o de uso de novas normas emitidas pelo Conselho de Normas Internacionais de Contabilidade (Iasb, na sigla em ingl\u00eas).<\/p>\n

Isso n\u00e3o significa que nunca haver\u00e1 ado\u00e7\u00e3o antecipada de um novo pronunciamento. Mas que as novas regras ser\u00e3o aprovadas caso a caso e, quando entrarem em vigor, valer\u00e3o para todas as empresas ao mesmo tempo.<\/p>\n

Apesar de coincidente, a decis\u00e3o n\u00e3o foi tomada em conjunto. Cada \u00f3rg\u00e3o fez a orienta\u00e7\u00e3o a sua maneira, sendo que o BC tem poder sobre os balan\u00e7os das institui\u00e7\u00f5es financeiras e a CVM regula as companhias abertas.<\/p>\n

O objetivo da estrat\u00e9gia \u00e9 evitar o uso “oportunista” de novas normas. Sem esse controle, haveria o risco de uma companhia adotar com anteced\u00eancia apenas aquelas normas que lhe favorecessem. Outro problema seria a falta de comparabilidade, caso uma outra empresa do mesmo setor n\u00e3o fizesse a mesma op\u00e7\u00e3o.<\/p>\n

O Iasb tem como pr\u00e1tica emitir novos pronunciamentos e dar prazo de alguns anos para que ele se torne obrigat\u00f3rio. Tamb\u00e9m \u00e9 comum que o conselho permita a ado\u00e7\u00e3o antecipada do normativo.<\/p>\n

Um exemplo recente e relevante \u00e9 a norma IFRS 9, que trata de mensura\u00e7\u00e3o e classifica\u00e7\u00e3o de instrumentos financeiros. O Iasb publicou a regra no segundo semestre de 2009, mas a ado\u00e7\u00e3o obrigat\u00f3ria ocorrer\u00e1 somente a partir do exerc\u00edcio de 2013.<\/p>\n

Sem as recentes indica\u00e7\u00f5es do Banco Central e da CVM, as empresas brasileiras poderiam entender que tinham o direito de adotar antecipadamente a regra, uma vez que a orienta\u00e7\u00e3o era apenas seguir as IFRS conforme emitidas pelo Iasb.<\/p>\n

Para dar conta disso, o Conselho Monet\u00e1rio Nacional (CMN) publicou, no dia 29 de abril, a resolu\u00e7\u00e3o 3.853, que afirma expressamente que “a ado\u00e7\u00e3o antecipada dos pronunciamentos (…) est\u00e1 condicionada \u00e0 previs\u00e3o normativa espec\u00edfica”.<\/p>\n

A CVM, por sua vez, colocou ontem em audi\u00eancia p\u00fablica uma minuta de instru\u00e7\u00e3o que tem como um dos objetivos regular essa ado\u00e7\u00e3o antecipada.<\/p>\n

A proposta da autarquia \u00e9 emendar a Instru\u00e7\u00e3o n\u00ba 457, que em 2007 determinou que as companhias abertas deveriam adotar, a partir do exerc\u00edcio de 2010, o padr\u00e3o internacional IFRS no balan\u00e7o consolidado.<\/p>\n

No novo texto, haver\u00e1 um dispositivo dizendo que o padr\u00e3o internacional deve ser seguido de acordo com as normas emitidas pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) e referendadas pela pr\u00f3pria CVM.<\/p>\n

Dessa forma, um normativo novo s\u00f3 ter\u00e1 validade para as empresas brasileiras ap\u00f3s ser traduzido e aprovado pelo CPC.<\/p>\n

“Se a CVM achar que determinado pronunciamento pode ser antecipado, faz uma regra somente sobre isso”, explica Antonio Carlos de Santana, superintendente de normas cont\u00e1beis da CVM. Segundo ele, a instru\u00e7\u00e3o inicial n\u00e3o previa isso porque, naquele momento, n\u00e3o havia os pronunciamentos do CPC.<\/p>\n

Esse ajuste tamb\u00e9m evitar\u00e1 que uma empresa apresente patrim\u00f4nio l\u00edquido e lucro l\u00edquido diferentes no balan\u00e7o da controladora e no balan\u00e7o consolidado.<\/p>\n

Isso porque o IFRS, que vale para o consolidado, \u00e0s vezes d\u00e1 algumas op\u00e7\u00f5es de registro cont\u00e1bil para as empresas, o que foi restringido pelo CPC para as demonstra\u00e7\u00f5es individuais, principalmente por limita\u00e7\u00f5es legais.<\/p>\n

Apesar de ter havido concord\u00e2ncia sobre esse ponto, as diverg\u00eancias entre CVM e BC no processo de mudan\u00e7a do padr\u00e3o cont\u00e1bil continuam. Na mesma resolu\u00e7\u00e3o que trata da antecipa\u00e7\u00e3o de normas, o CMN refor\u00e7a a posi\u00e7\u00e3o anterior de que os bancos n\u00e3o ser\u00e3o obrigados a apresentar os balan\u00e7os trimestrais comparativos quando adotarem pela primeira vez o IFRS, ao contr\u00e1rio das empresas n\u00e3o financeiras. J\u00e1 havia regra semelhante para o balan\u00e7o fechado de 2010.<\/p>\n

Se usar a op\u00e7\u00e3o, o banco n\u00e3o poder\u00e1 declarar que seguiu o IFRS e provavelmente n\u00e3o ter\u00e1 um parecer “limpo” do auditor.<\/p>\n

A decis\u00e3o do Banco Central teria tido como base a quest\u00e3o do custo-benef\u00edcio para institui\u00e7\u00f5es menos preparadas. Seria melhor n\u00e3o divulgar o dado, do que passar uma informa\u00e7\u00e3o com erro.<\/span><\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

Depois de optarem diversas vezes por caminhos distintos no processo de converg\u00eancia do padr\u00e3o cont\u00e1bil<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,54,60,102,113,143,150],"tags":[],"class_list":["post-1993","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-cpc","category-cvm","category-fraudes","category-iasb","category-mercado-financeiro","category-normas-contabeis"],"yoast_head":"\nIFRS: As converg\u00eancias do BC e CVM - 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\/05\/16\/ifrs-as-convergencias-do-bc-e-cvm\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS: As converg\u00eancias do BC e CVM - 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