{"id":2095,"date":"2010-02-19T12:17:00","date_gmt":"2010-02-19T12:17:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/02\/19\/padrao-unico-seria-tomada-universal-para-investidor\/"},"modified":"2010-02-19T12:17:00","modified_gmt":"2010-02-19T12:17:00","slug":"padrao-unico-seria-tomada-universal-para-investidor","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/19\/padrao-unico-seria-tomada-universal-para-investidor\/","title":{"rendered":"Padr\u00e3o \u00fanico seria &#8216;tomada universal&#8217; para investidor"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\"><span style=\"font-size:85%;\">Financial Times, de Londres, via Valor Econ\u00f4mico &#8211; 18\/02\/2010<\/span> (grifos nossos)<\/p>\n<p>As tomadas el\u00e9tricas, que v\u00eam em 12 diferentes formas, tamanhos e voltagens, s\u00e3o uma fonte perene de irrita\u00e7\u00e3o. Da mesma forma que uma \u00fanica tomada mundial amenizaria o desconforto de um viajante, um \u00fanico conjunto mundial de normas cont\u00e1beis tornaria mais f\u00e1cil a vida dos investidores.<\/p>\n<p>E n\u00e3o seriam apenas os acionistas os beneficiados. Regras cont\u00e1beis uniformes facilitariam a implementa\u00e7\u00e3o de regulamentos, como a proposta taxa\u00e7\u00e3o mundial sobre bancos ou seu \u00edndice de capitaliza\u00e7\u00e3o exigido. Por isso, <strong>\u00e9 preocupante que a Iasb tenha modificado uma cl\u00e1usula fundamental em seu regulamento. A converg\u00eancia entre as normas mundiais n\u00e3o \u00e9 agora &#8220;um objetivo em si mesmo&#8221;. <\/strong><\/p>\n<p>Essa mudan\u00e7a dever\u00e1 confundir alguns pa\u00edses grandes, em meio a seus esfor\u00e7os de suposta negocia\u00e7\u00e3o de um acordo comum. Afinal, todos ainda parecem estar trabalhando com a certeza, ao menos exteriormente, de que o limite de prazo de meados de 2011, estabelecido pelo Grupo dos 20 para uma norma \u00fanica, ser\u00e1 cumprido.<\/p>\n<p>Mas esse verniz de confian\u00e7a oculta problemas profundos. Grandes atores, como a China e o Jap\u00e3o, comprometeram-se a modificar seus padr\u00f5es, <strong>mas n\u00e3o est\u00e1 claro at\u00e9 que ponto<\/strong>. No Ocidente, <strong>um acordo com os EUA ainda \u00e9 o principal obst\u00e1culo.<\/strong> A comiss\u00e3o de valores mobili\u00e1rios americana (SEC), que em \u00faltima inst\u00e2ncia controla as regras no pa\u00eds, adiou sua declara\u00e7\u00e3o sobre a converg\u00eancia. Muitas vezes, brigas por quest\u00f5es t\u00e9cnicas, como provis\u00f5es contra preju\u00edzos com empr\u00e9stimos, <strong>s\u00e3o um disfarce para preocupa\u00e7\u00f5es sobre soberania cont\u00e1bil.<br \/><\/strong><br \/><strong>De uma perspectiva mais ampla, o drama parece c\u00f4mico, <span style=\"color:#3333ff;\">dado que os padr\u00f5es cont\u00e1beis raramente influenciam o dia a dia das empresas<\/span>. <\/strong>Mas, para David Tweedie, presidente do Iasb, os atrasos s\u00e3o causa de frustra\u00e7\u00e3o pessoal. Sua sa\u00edda, prevista para 2011, coincide com o limite de prazo para converg\u00eancia no G-20. A conclus\u00e3o do projeto garantiria um legado. Neste momento, o cumprimento do prazo parece incerto.<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Financial Times, de Londres, via Valor Econ\u00f4mico &#8211; 18\/02\/2010 (grifos nossos) As tomadas el\u00e9tricas, que<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,60,96,113,117,150,177],"tags":[],"class_list":["post-2095","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-cvm","category-fasb","category-iasb","category-ifrs","category-normas-contabeis","category-sec"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Padr\u00e3o \u00fanico seria &#039;tomada universal&#039; para investidor - 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\/02\/19\/padrao-unico-seria-tomada-universal-para-investidor\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Padr\u00e3o \u00fanico seria &#039;tomada universal&#039; 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