{"id":2132,"date":"2010-01-29T17:03:00","date_gmt":"2010-01-29T17:03:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/01\/29\/ifrs-europa\/"},"modified":"2010-01-29T17:03:00","modified_gmt":"2010-01-29T17:03:00","slug":"ifrs-europa","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/01\/29\/ifrs-europa\/","title":{"rendered":"IFRS Europa"},"content":{"rendered":"<div align=\"justify\"><span style=\"color:#000000;\"><span style=\"font-family:arial;\"><strong>IASB descarta mudar regras de contabilidade a pedido da Europa<\/strong><\/p>\n<p>O International Accounting Standards Board (IASB) n\u00e3o mudar\u00e1 as regras cont\u00e1beis relacionadas ao valor justo de instrumentos financeiros nos balan\u00e7os de bancos e empresas apenas com base em demandas da Uni\u00e3o Europeia, disse nesta quinta-feira o chairman da organiza\u00e7\u00e3o, David Tweedie.<\/p>\n<p>O IASB acaba de adotar mudan\u00e7as na regra cont\u00e1bil para defini\u00e7\u00e3o do valor justo que foram criticadas por alguns ministros de Finan\u00e7as da UE, por aumentar o impacto da crise de cr\u00e9dito sobre os balan\u00e7os dos bancos.<\/p>\n<p>&#8220;N\u00e3o podemos mudar (as regras cont\u00e1beis) por uma parte do mundo&#8230; N\u00e3o podemos permitir que a Europa sempre nos diga o que fazer. Isso \u00e9 global. N\u00f3s somos o IASB, n\u00e3o o comit\u00ea de contabilidade europeu&#8221;, disse a jornalistas.<\/p>\n<p>Tweedie assinou nesta quinta-feira, em S\u00e3o Paulo, um memorando de entendimentos entre o IASB, o Conselho Federal de Contabilidade (CFC) e o Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC). Na pr\u00e1tica, isso coloca o Brasil no di\u00e1logo sobre elabora\u00e7\u00e3o e ado\u00e7\u00e3o de regras internacionais de contabilidade (IFRS, na sigla em ingl\u00eas).<\/p>\n<p>Para o chairman do IASB, o melhor meio de estabelecer o valor justo de instrumentos financeiros quando o banco n\u00e3o sabe qual ser\u00e1 o fluxo de caixa \u00e9 sua marca\u00e7\u00e3o a valor de mercado.<\/p>\n<p>&#8220;O mercado \u00e9 provavelmente o melhor lugar para determinar o valor presente dos instrumentos financeiros. \u00c9 isso o que a nova regra diz. Alguns na Europa acreditam ser muito r\u00edgido. Mas nossas consultas pelo mundo mostram que \u00e9 isso que as pessoas querem que fa\u00e7amos&#8221;, disse.<\/p>\n<p>A reforma na maneira de se contabilizar o valor justo est\u00e1 sendo feita em tr\u00eas etapas e o IASB est\u00e1 no meio das consultas para a segunda fase, que exigir\u00e1 dos bancos que antecipem bastante as poss\u00edveis perdas com empr\u00e9stimos.<\/p>\n<p>Durante a crise global de cr\u00e9dito, &#8220;alguns bancos ignoraram algumas das evid\u00eancias&#8221; de perdas, disse o chairman do IASB.<\/p>\n<p><strong>EXPECTATIVA COM EUA<\/strong><br \/>Nos Estados Unidos, o IASB vem mantendo h\u00e1 anos conversas com o Financial Accounting Standards Board (Fasb), que define os padr\u00f5es cont\u00e1beis na maior economia do mundo, para tentar aproximar as regras norte-americanas das internacionais.<\/p>\n<p>&#8220;No fim das contas, temos que falar pela comunidade internacional. Se n\u00f3s n\u00e3o concordarmos com o Fasb, teremos que fazer o que pensamos ser o certo. N\u00e3o podemos buscar a converg\u00eancia das regras cont\u00e1beis a qualquer custo&#8221;, afirmou o chairman do IASB.<\/p>\n<p>Ao mesmo tempo, ele disse esperar que a Securities and Exchange Commission (SEC), que regula o mercado de capitais dos EUA, divulgue nas pr\u00f3ximas semanas um comunicado sobre qual ser\u00e1 seu pr\u00f3ximo movimento em rela\u00e7\u00e3o ao IFRS. &#8220;Acredito que eles ir\u00e3o confirmar que ir\u00e3o tomar uma decis\u00e3o no ano que vem.&#8221;<\/p>\n<p>&#8220;Temos todas as grandes economias adotando o IFRS, exceto os EUA&#8230; Eu acho que, se eles decidirem n\u00e3o usar o padr\u00e3o, ir\u00e3o encontrar resist\u00eancia no mundo. Eu n\u00e3o acho que os EUA v\u00e3o querer ficar isolados&#8221;, disse.<\/p>\n<p>&#8220;Voc\u00ea entende a contabilidade chinesa? Voc\u00ea entende a contabilidade indiana? A resposta \u00e9 n\u00e3o. Mas voc\u00ea ir\u00e1 entender quando esses pa\u00edses usarem o IFRS e voc\u00ea investir\u00e1 (nas empresas desses pa\u00edses) quando souber onde est\u00e3o as respostas&#8230; Se voc\u00ea n\u00e3o tiver seguran\u00e7a de todos os detalhes da contabilidade, voc\u00ea n\u00e3o investir\u00e1&#8221;, completou.<\/p>\n<hr \/>\n<p><span style=\"font-size:85%;\">Por Cesar Bianconi &#8211; Reuters Focus &#8211; 28\/1\/2010, via Blog <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/01\/iasb.html\">Contabilidade Financeira<\/a><\/span><\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>IASB descarta mudar regras de contabilidade a pedido da Europa O International Accounting Standards Board<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,113,117,190],"tags":[],"class_list":["post-2132","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-iasb","category-ifrs","category-valor-justo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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