{"id":2123,"date":"2010-02-02T11:11:00","date_gmt":"2010-02-02T11:11:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/"},"modified":"2010-02-02T11:11:00","modified_gmt":"2010-02-02T11:11:00","slug":"eua-ifrs-para-pme","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/","title":{"rendered":"EUA: IFRS para PME"},"content":{"rendered":"<p><a href=\"http:\/\/2.bp.blogspot.com\/_N0XeWoklEZg\/S2gOCGn3K7I\/AAAAAAAAAxg\/OZGtr2G9aNM\/s1600-h\/Considering-the-alternatives-cover.jpg\"><img decoding=\"async\" style=\"MARGIN: 0px 10px 10px 0px; WIDTH: 160px; FLOAT: left; HEIGHT: 225px; CURSOR: hand\" id=\"BLOGGER_PHOTO_ID_5433608379722836914\" border=\"0\" alt=\"\" src=\"http:\/\/2.bp.blogspot.com\/_N0XeWoklEZg\/S2gOCGn3K7I\/AAAAAAAAAxg\/OZGtr2G9aNM\/s320\/Considering-the-alternatives-cover.jpg\" \/><\/a> <span style=\"font-family:arial;color:#000000;\">A KPMG publicou um documento sobre as IFRS para Pequenas e M\u00e9dias Empresas (PME). O documento tem por t\u00edtulo &#8220;<strong><a href=\"http:\/\/www.kpmg.com\/Global\/en\/IssuesAndInsights\/ArticlesPublications\/The-IFRS-for-SMEs\/Pages\/Considering-the-alternatives.aspx\">The IFRS for SMEs: Considering the alternatives<\/a><\/strong>&#8220;, e oferece uma vis\u00e3o geral dos requisitos do International Financial Reporting Standard para as Pequenas e M\u00e9dias Empresas. Inclui ainda a discuss\u00e3o sobre o seu alcance e aplicabilidade, considera\u00e7\u00f5es para as entidades contemplando a ado\u00e7\u00e3o da norma e uma compara\u00e7\u00e3o destas IFRS com as IFRS completa.<\/p>\n<p><\/span><\/p>\n<div align=\"justify\"><span style=\"font-family:arial;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"color:#000000;\"><span style=\"font-family:arial;\">No cap\u00edtulo dedicado \u00e0s considera\u00e7\u00f5es a serem observadas antes da ado\u00e7\u00e3o das IFRS pelas PME o documento traz a seguinte afirma\u00e7\u00e3o: &#8220;<\/span><span style=\"font-family:arial;\"><em>A ado\u00e7\u00e3o das IFRS pelas pequenas e m\u00e9dias empresas empresas depende, entre outras coisas, do enquadramento da norma nas leis locais<\/em>&#8221; (tradu\u00e7\u00e3o livre).<\/p>\n<p><\/span><\/span><\/p>\n<\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;color:#000000;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;color:#000000;\">N\u00e3o sabemos como est\u00e1 o processo legal para ado\u00e7\u00e3o de normas cont\u00e1beis nos EUA para pequenas e m\u00e9dias empresas, mas no Brasil, ainda n\u00e3o temos Lei espec\u00edfica sobre o assunto, conforme determinado pelo nosso C\u00f3digo Civil (vide art. 1.188 e 1.189).<\/span><\/div>\n<p><\/p>\n<div align=\"justify\"><span style=\"font-family:Arial;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;\"><\/p>\n<p><span style=\"color:#000000;\">Leia ainda os coment\u00e1rios nos post <\/span><a href=\"http:\/\/analisedebalanco.blogspot.com\/2010\/01\/ifrs-brasil-pequenas-e-medias.html\">IFRS Brasil: Pequenas e M\u00e9dias<\/a>, <a href=\"http:\/\/analisedebalanco.blogspot.com\/2010\/02\/por-que-ifrs-nao-sera-adotada-nos-eua.html\">Por que a IFRS n\u00e3o ser\u00e1 adotada nos EUA?<\/a> e <a href=\"http:\/\/neopatrimonialismo.blogspot.com\/2010\/01\/fiscalizaca-das-pequenas-medias.html\">A fiscaliza\u00e7\u00e3o das pequenas e m\u00e9dias empresas<\/a>. <span style=\"font-size:85%;\">(AAS)<\/span><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A KPMG publicou um documento sobre as IFRS para Pequenas e M\u00e9dias Empresas (PME). O<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[117,136,150,161,181],"tags":[],"class_list":["post-2123","post","type-post","status-publish","format-standard","hentry","category-ifrs","category-ltda","category-normas-contabeis","category-pme","category-sme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EUA: IFRS para PME - 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\/02\/eua-ifrs-para-pme\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EUA: IFRS para PME - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"A KPMG publicou um documento sobre as IFRS para Pequenas e M\u00e9dias Empresas (PME). O\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2010-02-02T11:11:00+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/2.bp.blogspot.com\/_N0XeWoklEZg\/S2gOCGn3K7I\/AAAAAAAAAxg\/OZGtr2G9aNM\/s320\/Considering-the-alternatives-cover.jpg\" \/>\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\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"EUA: IFRS para PME\",\"datePublished\":\"2010-02-02T11:11:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/\"},\"wordCount\":215,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/2.bp.blogspot.com\\\/_N0XeWoklEZg\\\/S2gOCGn3K7I\\\/AAAAAAAAAxg\\\/OZGtr2G9aNM\\\/s320\\\/Considering-the-alternatives-cover.jpg\",\"articleSection\":[\"IFRS\",\"LTDA\",\"Normas Cont\u00e1beis\",\"PME\",\"SME\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/\",\"name\":\"EUA: IFRS para PME - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/2.bp.blogspot.com\\\/_N0XeWoklEZg\\\/S2gOCGn3K7I\\\/AAAAAAAAAxg\\\/OZGtr2G9aNM\\\/s320\\\/Considering-the-alternatives-cover.jpg\",\"datePublished\":\"2010-02-02T11:11:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/#primaryimage\",\"url\":\"http:\\\/\\\/2.bp.blogspot.com\\\/_N0XeWoklEZg\\\/S2gOCGn3K7I\\\/AAAAAAAAAxg\\\/OZGtr2G9aNM\\\/s320\\\/Considering-the-alternatives-cover.jpg\",\"contentUrl\":\"http:\\\/\\\/2.bp.blogspot.com\\\/_N0XeWoklEZg\\\/S2gOCGn3K7I\\\/AAAAAAAAAxg\\\/OZGtr2G9aNM\\\/s320\\\/Considering-the-alternatives-cover.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/02\\\/02\\\/eua-ifrs-para-pme\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"EUA: IFRS para PME\"}]},{\"@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":"EUA: IFRS para PME - 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\/02\/02\/eua-ifrs-para-pme\/","og_locale":"pt_BR","og_type":"article","og_title":"EUA: IFRS para PME - Prof. Alexandre Alcantara","og_description":"A KPMG publicou um documento sobre as IFRS para Pequenas e M\u00e9dias Empresas (PME). O","og_url":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2010-02-02T11:11:00+00:00","og_image":[{"url":"http:\/\/2.bp.blogspot.com\/_N0XeWoklEZg\/S2gOCGn3K7I\/AAAAAAAAAxg\/OZGtr2G9aNM\/s320\/Considering-the-alternatives-cover.jpg","type":"","width":"","height":""}],"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\/02\/02\/eua-ifrs-para-pme\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"EUA: IFRS para PME","datePublished":"2010-02-02T11:11:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/"},"wordCount":215,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/#primaryimage"},"thumbnailUrl":"http:\/\/2.bp.blogspot.com\/_N0XeWoklEZg\/S2gOCGn3K7I\/AAAAAAAAAxg\/OZGtr2G9aNM\/s320\/Considering-the-alternatives-cover.jpg","articleSection":["IFRS","LTDA","Normas Cont\u00e1beis","PME","SME"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/","url":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/","name":"EUA: IFRS para PME - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/#primaryimage"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/#primaryimage"},"thumbnailUrl":"http:\/\/2.bp.blogspot.com\/_N0XeWoklEZg\/S2gOCGn3K7I\/AAAAAAAAAxg\/OZGtr2G9aNM\/s320\/Considering-the-alternatives-cover.jpg","datePublished":"2010-02-02T11:11:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/#primaryimage","url":"http:\/\/2.bp.blogspot.com\/_N0XeWoklEZg\/S2gOCGn3K7I\/AAAAAAAAAxg\/OZGtr2G9aNM\/s320\/Considering-the-alternatives-cover.jpg","contentUrl":"http:\/\/2.bp.blogspot.com\/_N0XeWoklEZg\/S2gOCGn3K7I\/AAAAAAAAAxg\/OZGtr2G9aNM\/s320\/Considering-the-alternatives-cover.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/02\/eua-ifrs-para-pme\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"EUA: IFRS para PME"}]},{"@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\/2123","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=2123"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2123\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}