{"id":2118,"date":"2010-02-05T10:44:00","date_gmt":"2010-02-05T10:44:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/02\/05\/implicacoes-da-ifrs\/"},"modified":"2010-02-05T10:44:00","modified_gmt":"2010-02-05T10:44:00","slug":"implicacoes-da-ifrs","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/05\/implicacoes-da-ifrs\/","title":{"rendered":"Implica\u00e7\u00f5es da IFRS"},"content":{"rendered":"<p><span style=\"font-family:Arial;font-size:85%;\"> <\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2010\/02\/05\/implicacoes-da-ifrs\/#Implicacoes_da_IFRS\" >Implica\u00e7\u00f5es da IFRS<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Implicacoes_da_IFRS\"><\/span>Implica\u00e7\u00f5es da IFRS <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div><\/div>\n<div>\n<p align=\"justify\">Em The implications of IFRS on the functioning of the securities antifraud regime in the united states (Michigan Law Review, 1\/2\/2010), Lance J. Phillips faz uma an\u00e1lise jur\u00eddica sobre as poss\u00edveis implica\u00e7\u00f5es da ado\u00e7\u00e3o da IFRS nos EUA.<\/p>\n<p>\u00c9 bom lembrar o poder do direito naquele pa\u00eds. Phillips compara o US GAAP com a IFRS e suas principais implica\u00e7\u00f5es. Faz tamb\u00e9m uma an\u00e1lise para a quest\u00e3o do combate \u00e0 fraude. Segundo Phillips, como a IFRS \u00e9 mais aberta em termos de op\u00e7\u00f5es, fica mais dif\u00edcil se uma empresa cometeu ou n\u00e3o fraude.<\/p>\n<p>(<a href=\"http:\/\/www.michiganlawreview.org\/information\/about\/notes#Phillips\"><span style=\"color:#5588aa;\">aqui<\/span><\/a> o link para o peri\u00f3dico. O texto pode ser obtido no Factiva, da Dow Jones)<\/p>\n<p>Fonte: <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/01\/implicacoes-da-ifrs.html\">Contabilidade Financeira<\/a><\/p>\n<\/div>\n<p><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Implica\u00e7\u00f5es da IFRS Em The implications of IFRS on the functioning of the securities antifraud<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,117,189],"tags":[],"class_list":["post-2118","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-ifrs","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>Implica\u00e7\u00f5es da 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\/02\/05\/implicacoes-da-ifrs\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Implica\u00e7\u00f5es da IFRS - 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