{"id":2163,"date":"2010-01-07T11:00:00","date_gmt":"2010-01-07T11:00:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/01\/07\/eua-normas-para-pme\/"},"modified":"2010-01-07T11:00:00","modified_gmt":"2010-01-07T11:00:00","slug":"eua-normas-para-pme","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/01\/07\/eua-normas-para-pme\/","title":{"rendered":"EUA: Normas para PME"},"content":{"rendered":"<div align=\"justify\"><span style=\"color:#000000;\"><span style=\"font-family:arial;\">No brasil as normas para pequenas e m\u00e9dias traduzidas do IASB j\u00e1 tiveram sua r\u00e1pida audi\u00eancia p\u00fablica vencida e j\u00e1 foram publicadas pelo CPC.<\/p>\n<p>Enquanto isto, nos EUA, a ado\u00e7\u00e3o destas mesmas normas est\u00e3o em est\u00e1gio bastantes embrion\u00e1rio, as discuss\u00f5es ainda est\u00e3o se iniciando, conforme consta na mat\u00e9ria da Revista CFO.com : <\/span><a href=\"http:\/\/www.cfo.com\/article.cfm\/14464835\"><span style=\"font-family:arial;\"><strong>A Separate GAAP?<\/strong><\/span><\/a><\/span><a href=\"http:\/\/www.cfo.com\/article.cfm\/14464835\"><span style=\"font-family:arial;\"><strong> <\/strong><\/span><\/a><\/div>\n<p><\/p>\n<div align=\"justify\"><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;color:#000000;\">Importamos os USGAAP para os nossos livros de contabilidade ao longo dos \u00faltimos 30 anos, e diz\u00edamos que era o que havia de mais avan\u00e7ado em termos de contabilidade no mundo. De uma hora para outra, esta verdade n\u00e3o vale mais. Valem s\u00f3 as IFRS! <\/span><\/div>\n<p><\/p>\n<div align=\"justify\"><span style=\"font-family:Arial;color:#000000;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:arial;\"><span style=\"color:#000000;\">O que ser\u00e1 que os reguladores do Brasil tem que os americanos n\u00e3o tem? Enquanto l\u00e1 a converg\u00eancia \u00e9 tratada de forma &#8220;lenta&#8221; aqui s\u00f3 demora o tempo de traduzir e abrir uma r\u00e1pida audi\u00eancia p\u00fablica. Ser\u00e1 que s\u00e3o os contadores brasileiros que efetivamente est\u00e3o querendo as IFRS? Levou-se 30 anos doutrinando os contadores brasileiros com USGAAP, e agora, em um estalar de dedos est\u00e3o dizendo que a coisa n\u00e3o era bem assim, os tais USGAAP n\u00e3o est\u00e3o atendendo aos anseios do mercado global, precisamos de normas universais. Ent\u00e3o: cumpra-se! Estas IFRS s\u00e3o normas cientificamente &#8220;testadas&#8221; ou &#8220;politicamente&#8221; criadas e ajustadas? Confira nossos coment\u00e1rios em <a href=\"http:\/\/analisedebalanco.blogspot.com\/2009\/11\/contabilidade-politica.html\">Contabilidade e Pol\u00edtica<\/a><\/span><\/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;\"><span style=\"color:#000000;\">Outros coment\u00e1rios, confira no post<\/span> <\/span><a href=\"http:\/\/analisedebalanco.blogspot.com\/2009\/12\/cpc-para-pequenas-e-medias-empresas.html\"><span style=\"font-family:arial;\">CPC para pequenas e m\u00e9dias empresas<\/span><\/a> <\/div>\n<p><\/p>\n<div align=\"justify\"><span style=\"font-family:arial;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">A contabilidade nacional come\u00e7a a tomar novos contornos. Tristes contornos? O tempo dir\u00e1!<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>No brasil as normas para pequenas e m\u00e9dias traduzidas do IASB j\u00e1 tiveram sua r\u00e1pida<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,117,150,161,181,189],"tags":[],"class_list":["post-2163","post","type-post","status-publish","format-standard","hentry","category-cpc","category-ifrs","category-normas-contabeis","category-pme","category-sme","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>EUA: Normas 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\/01\/07\/eua-normas-para-pme\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EUA: Normas para PME - 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