{"id":2113,"date":"2010-02-08T10:19:00","date_gmt":"2010-02-08T10:19:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/02\/08\/cvm-aprova-ateracoes-em-pronunciamentos-cpc\/"},"modified":"2010-02-08T10:19:00","modified_gmt":"2010-02-08T10:19:00","slug":"cvm-aprova-ateracoes-em-pronunciamentos-cpc","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/08\/cvm-aprova-ateracoes-em-pronunciamentos-cpc\/","title":{"rendered":"CVM aprova atera\u00e7\u00f5es em Pronunciamentos CPC"},"content":{"rendered":"<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">CVM edita Delibera\u00e7\u00e3o que aprova o documento de revis\u00e3o n\u00ba 1 do Comit\u00ea de Pronunciamento Cont\u00e1beis \u2013 CPC referente aos Pronunciamentos CPC 02, CPC 03, CPC 16, CPC 26 e CPC 36 e \u00e0 Orienta\u00e7\u00e3o T\u00e9cnica OCPC 01.<\/p>\n<p>A Comiss\u00e3o de Valores Mobili\u00e1rios edita hoje, 28\/01\/2010, a Delibera\u00e7\u00e3o n\u00ba 624\/10, que aprova o documento de revis\u00e3o n\u00ba 1 do Comit\u00ea de Pronunciamento Cont\u00e1beis \u2013 CPC referente aos Pronunciamentos:<\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">CPC 02 \u2013 Efeitos das Mudan\u00e7as de Taxas de C\u00e2mbio e Convers\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis ; <\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">CPC 03 \u2013 Demonstra\u00e7\u00e3o dos Fluxo de Caixa; <\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">CPC 16 \u2013 Estoques; <\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">CPC 26 \u2013 Apresenta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis e <\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">CPC 36 \u2013 Demonstra\u00e7\u00f5es Consolidadas e \u00e0 <\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">Orienta\u00e7\u00e3o T\u00e9cnica OCPC 01 \u2013 Entidades de Incorpora\u00e7\u00e3o Imobili\u00e1ria.<\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">As altera\u00e7\u00f5es processadas visam ao aperfei\u00e7oamento da reda\u00e7\u00e3o e do entendimento dos pronunciamentos do CPC, al\u00e9m de melhor compatibilizar ao texto da norma internacional. Em resumo, as principais mudan\u00e7as englobam:<\/span><\/p>\n<ul>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\"><strong>No CPC 02<\/strong> &#8211; exclus\u00e3o da obrigatoriedade de que os ativos e passivos de uma controlada no exterior, que n\u00e3o se caracterize como entidade independente, sejam integrados \u00e0s demonstra\u00e7\u00f5es individuais da empresa controladora. A norma internacional (IAS 21) n\u00e3o trata dessa mat\u00e9ria e tamb\u00e9m n\u00e3o alcan\u00e7a as demonstra\u00e7\u00f5es individuais. <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\"><strong>No CPC 03<\/strong> \u2013 inclus\u00e3o de detalhamento sobre a defini\u00e7\u00e3o de &#8220;equivalentes de caixa&#8221;, especificando que um investimento de curto prazo (at\u00e9 tr\u00eas meses) se qualifica como equivalente de caixa e que determinados saldos banc\u00e1rios a descoberto devem ser inclu\u00eddos como componente de caixa e n\u00e3o como uma atividade de financiamento. <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\"><strong>No CPC 16<\/strong> \u2013 inclus\u00e3o de esclarecimento de que os impostos que sejam recuper\u00e1veis junto ao Fisco n\u00e3o integram o custo de aquisi\u00e7\u00e3o dos estoques. <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\"><strong>Na OCPC 01<\/strong> \u2013 adequa\u00e7\u00e3o da reda\u00e7\u00e3o e maior detalhamento dos encargos financeiros que devem ser capitalizados ou integralmente apropriados ao resultado. <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\"><strong>No CPC 26<\/strong> \u2013 inclus\u00e3o de um novo modelo de Demonstra\u00e7\u00e3o das Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido, mais did\u00e1tico e ilustrativo. <\/span><\/div>\n<\/li>\n<\/ul>\n<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">Vers\u00f5es atualizadas dos pronunciamentos que est\u00e3o sendo alteradas ser\u00e3o disponibilizadas no site da CVM.<\/p>\n<p><\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:arial;\"><span style=\"color:#000000;\">Clique aqui para acessar a \u00edntegra da<\/span> <\/span><a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=D&amp;File=%5Cdeli%5Cdeli624.doc\"><span style=\"font-family:arial;\">Delibera\u00e7\u00e3o CVM n\u00ba 624\/10<\/span><\/a><span style=\"font-family:arial;\"> <span style=\"color:#000000;\">com o Documento de Revis\u00e3o n\u00ba 1 do CPC, o<\/span> <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/Relat%C3%B3rio%20audi%C3%AAncia%20p%C3%BAblica.pdf\"><span style=\"font-family:arial;\">Relat\u00f3rio de Audi\u00eancia P\u00fablica<\/span><\/a><span style=\"font-family:arial;\"> <span style=\"color:#000000;\">e o<\/span> <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/Termo_de_aprovacao.pdf\"><span style=\"font-family:arial;\">Termos de Aprova\u00e7\u00e3o.<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CVM edita Delibera\u00e7\u00e3o que aprova o documento de revis\u00e3o n\u00ba 1 do Comit\u00ea de Pronunciamento<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,54,60,132,150],"tags":[],"class_list":["post-2113","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-cpc","category-cvm","category-lei-das-sa","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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