{"id":2042,"date":"2010-04-05T10:28:00","date_gmt":"2010-04-05T10:28:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/"},"modified":"2010-04-05T10:28:00","modified_gmt":"2010-04-05T10:28:00","slug":"ainda-sobre-a-ifrs","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/","title":{"rendered":"Ainda sobre a IFRS"},"content":{"rendered":"<p><span style=\";font-family:arial;font-size:100%;\" xmlns=\"\"  ><\/p>\n<p><span style=\"color:white;\"><span style=\"color: rgb(0, 0, 0);\">Um artigo muito interessante,  de J Edward Ketz (<\/span><a href=\"http:\/\/acctgprinciples.blogspot.com\/2010\/03\/contrary-opinions-on-ifrs.html\">Contrary  Opinions on IFRS<\/a><span style=\"color: rgb(0, 0, 0);\">) apresenta algumas reflex\u00f5es sobre a ado\u00e7\u00e3o das  normas internacionais por parte dos Estados Unidos.  O texto \u00e9 uma  an\u00e1lise cr\u00edtica e se posiciona contr\u00e1rio ao uso das normas  internacionais por algumas raz\u00f5es interessantes. Logo de in\u00edcio Ketz  afirma que:<\/span><br \/><\/span><\/p>\n<p style=\"margin-left: 36pt; color: rgb(0, 0, 0);\"><em>O leitor deve lembrar que este estudo  anterior apenas fornece uma lista de afirma\u00e7\u00f5es n\u00e3o comprovadas sobre a  contabilidade baseada em princ\u00edpios, incluindo uma maior comparabilidade  para os investidores e redu\u00e7\u00e3o nos custos de capital para as empresas. Ao inv\u00e9s de apresentar prova, a SEC  apenas enumera os artigos de f\u00e9.<br \/><\/em><\/p>\n<p style=\"color: rgb(0, 0, 0);\">Este ponto  \u00e9 interessante, j\u00e1 que as afirma\u00e7\u00f5es sobre as vantagens da IFRS s\u00e3o  frases repetitivas, com baixo n\u00edvel de cientificidade. \u00c9 o que Ketz  chama de &#8220;artigos de f\u00e9&#8221;.<\/p>\n<p style=\"color: rgb(0, 0, 0);\"><span style=\"\">Outro aspecto  importante, j\u00e1 debatido anteriormente neste blog, \u00e9 sobre o  financiamento do Iasb. Enquanto a SEC \u00e9 financiada pelo governo, o  financiamento do Iasb \u00e9 proveniente de doa\u00e7\u00f5es. (Apenas lembrando, o  balan\u00e7o recente do Iasb mostrou que grande parte das doa\u00e7\u00f5es s\u00e3o das  grandes empresas de auditoria). Ketz, ao lembrar isto, pergunta:<br \/>  <\/span><\/p>\n<p style=\"margin-left: 36pt; color: rgb(0, 0, 0);\"><em>Voc\u00ea  acha que talvez, apenas talvez, os doadores querem algo em troca? <\/em>  <\/p>\n<p style=\"color: rgb(0, 0, 0);\">Uma quest\u00e3o apresentada \u00e9 o  efeito da IFRS em outras \u00e1reas, fora do dom\u00ednio da SEC.<\/p>\n<p style=\"margin-left: 36pt; color: rgb(0, 0, 0);\"><em>IFRS poderia  ter efeitos desconhecidos em outras \u00e1reas de investimentos, o dom\u00ednio da  SEC. Por exemplo, as demonstra\u00e7\u00f5es financeiras s\u00e3o utilizadas pela  ind\u00fastria e os reguladores antitruste e federal e \u00f3rg\u00e3os estaduais de  tributa\u00e7\u00e3o. Ser\u00e1 que uma ado\u00e7\u00e3o do IFRS ter um efeito perverso das  pol\u00edticas nacionais e estaduais?<\/em><\/p>\n<p><\/span><\/p>\n<hr  style=\"height: 3px; color: rgb(0, 0, 0);font-family:arial;\"><span style=\";font-family:arial;font-size:100%;\"  >Por C\u00e9sar Tib\u00farcio, Blog <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/04\/ainda-sobre-ifrs.html\">Contabilidade Financeira<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Um artigo muito interessante, de J Edward Ketz (Contrary Opinions on IFRS) apresenta algumas reflex\u00f5es<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[113,117,142,150,177,189],"tags":[],"class_list":["post-2042","post","type-post","status-publish","format-standard","hentry","category-iasb","category-ifrs","category-mercado-de-capitais","category-normas-contabeis","category-sec","category-us-gaap"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ainda sobre a IFRS - 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\/04\/05\/ainda-sobre-a-ifrs\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ainda sobre a IFRS - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Um artigo muito interessante, de J Edward Ketz (Contrary Opinions on IFRS) apresenta algumas reflex\u00f5es\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2010-04-05T10:28:00+00:00\" \/>\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=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/04\\\/05\\\/ainda-sobre-a-ifrs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/04\\\/05\\\/ainda-sobre-a-ifrs\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Ainda sobre a IFRS\",\"datePublished\":\"2010-04-05T10:28:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/04\\\/05\\\/ainda-sobre-a-ifrs\\\/\"},\"wordCount\":296,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"IASB\",\"IFRS\",\"Mercado de Capitais\",\"Normas Cont\u00e1beis\",\"SEC\",\"US Gaap\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/04\\\/05\\\/ainda-sobre-a-ifrs\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/04\\\/05\\\/ainda-sobre-a-ifrs\\\/\",\"name\":\"Ainda sobre a IFRS - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"datePublished\":\"2010-04-05T10:28:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/04\\\/05\\\/ainda-sobre-a-ifrs\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/04\\\/05\\\/ainda-sobre-a-ifrs\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/04\\\/05\\\/ainda-sobre-a-ifrs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ainda sobre a IFRS\"}]},{\"@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":"Ainda sobre a IFRS - 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\/04\/05\/ainda-sobre-a-ifrs\/","og_locale":"pt_BR","og_type":"article","og_title":"Ainda sobre a IFRS - Prof. Alexandre Alcantara","og_description":"Um artigo muito interessante, de J Edward Ketz (Contrary Opinions on IFRS) apresenta algumas reflex\u00f5es","og_url":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2010-04-05T10:28:00+00:00","author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Ainda sobre a IFRS","datePublished":"2010-04-05T10:28:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/"},"wordCount":296,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"articleSection":["IASB","IFRS","Mercado de Capitais","Normas Cont\u00e1beis","SEC","US Gaap"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/","url":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/","name":"Ainda sobre a IFRS - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"datePublished":"2010-04-05T10:28:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/05\/ainda-sobre-a-ifrs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Ainda sobre a IFRS"}]},{"@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\/2042","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=2042"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2042\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}