{"id":2169,"date":"2010-01-04T11:37:00","date_gmt":"2010-01-04T11:37:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/01\/04\/contabilidade-nos-eua-retrospectiva-2009\/"},"modified":"2010-01-04T11:37:00","modified_gmt":"2010-01-04T11:37:00","slug":"contabilidade-nos-eua-retrospectiva-2009","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/01\/04\/contabilidade-nos-eua-retrospectiva-2009\/","title":{"rendered":"Contabilidade nos EUA: retrospectiva 2009"},"content":{"rendered":"<div style=\"text-align: justify;\"><a href=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/S0HVRg9CLII\/AAAAAAAAAuI\/Am02xf6oSQo\/s1600-h\/BestOf2009_blue.jpg\"><img decoding=\"async\" style=\"margin: 0pt 10px 10px 0pt; float: left; cursor: pointer; width: 150px; height: 200px;\" src=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/S0HVRg9CLII\/AAAAAAAAAuI\/Am02xf6oSQo\/s320\/BestOf2009_blue.jpg\" alt=\"\" id=\"BLOGGER_PHOTO_ID_5422849923211209858\" border=\"0\" \/><\/a><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >De acordo com mat\u00e9ria do CFO.com <span style=\"font-weight: bold;\">&#8220;Best of 2009: Accounting&#8221;<\/span> os reguladores americanos ainda est\u00e3o indecisos se ir\u00e3o exigir que as empresas americanas abandonem o USGAAP em favor das normas internacionais (IFRS). Entretanto, tanto os defensores quanto os<\/span><span style=\"color: rgb(0, 0, 0);font-family:arial;\" > opositores da mudan\u00e7a apresentaram ao longo do ano argumentos de peso para suas posi\u00e7\u00f5es em v\u00e1rias mat\u00e9rias publicadas ao longo do ano pelo site CFO.com (<a href=\"http:\/\/www.google.com.br\/search?as_q=&amp;hl=pt-BR&amp;rlz=1B3GGLL_pt-BRBR359BR360&amp;num=10&amp;btnG=Pesquisa+Google&amp;as_epq=cfo+com&amp;as_oq=&amp;as_eq=&amp;lr=&amp;cr=&amp;as_ft=i&amp;as_filetype=&amp;as_qdr=y&amp;as_occt=any&amp;as_dt=i&amp;as_sitesearch=analisedebalanco.blogspot.com&amp;as_rights=&amp;safe=images\" target=\"_blank\" rel=\"noopener\">algumas delas <\/a>linkadas ou traduzidas neste Blog)..<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >Enquanto isso, um acalorado debate continua nos EUA sobre as regras de contabilidade relacionadas especialmente ao valor justo. Ainda de acordo com a mat\u00e9ria, em 2009 houve desenvolvimentos importantes em outras \u00e1reas, como por exemplo, o reconhecimento de receitas, contabiliza\u00e7\u00e3o de leasing, apresenta\u00e7\u00e3o de demonstra\u00e7\u00f5es financeiras, auditoria e passivos contingentes. <\/span><\/p>\n<p><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >Veja <\/span><a style=\"font-weight: bold; font-family: arial;\" href=\"http:\/\/www.cfo.com\/printable\/article.cfm\/14464184\" target=\"_blank\" rel=\"noopener\">AQUI<\/a><span style=\"color: rgb(0, 0, 0);font-family:arial;\" > a \u00edntegra da mat\u00e9ria com os links para as principais mat\u00e9rias selecionadas pelo CFO.com.<\/p>\n<hr \/>\n<p><\/span><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >Enquanto nos EUA o debate quanto a converg\u00eancia \u00e0s IFRS segue acalorado, aqui no  Brasil tudo foi importado e implantando passivamente sem maiores debates! Onde  estavam os profissionais de contabilidade, as entidades de classe e &#8220;as academias&#8221;  para discutir, questionar, sugerir&#8230;.? No Brasil o CPC entendeu que as IFRS  eram melhores que as USGAAP, e os reguladores seguiram sem questionar. Ser\u00e1 que  os &#8220;reguladores americanos&#8221; n\u00e3o percebem t\u00e3o claramente quanto os &#8220;reguladores  do Brasil&#8221; que as IFRS s\u00e3o o &#8220;melhor caminho&#8221;? Ou ser\u00e1 que os <\/span><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >&#8220;reguladores do Brasil&#8221; n\u00e3o est\u00e3o  percebendo o que os americanos est\u00e3o vendo? Ser\u00e1 que que as IFRS ou USGAAP s\u00e3o o  melhor caminho? Ser\u00e1 que n\u00e3o existem nenhum GAP nestes GAAP? Chamou-nos aten\u00e7\u00e3o os relat\u00f3rios do CPC  \u00e0s sugest\u00f5es encaminhadas durante as audi\u00eancias p\u00fablicas. Percebe-se que as  sugest\u00f5es de melhorias meramente redacionais foram amplamente acatadas, as  demais, em quase sua totalidade n\u00e3o foram acatadas em raz\u00e3o do CPC preferir  &#8220;acompanhar a linha adotada pelo IASB por raz\u00f5es de facilidade de comunica\u00e7\u00e3o&#8221;,  a despeito de concordar com a adequa\u00e7\u00e3o e rigor das sugest\u00f5es, conforme v\u00e1rios  <\/span><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >relat\u00f3rios de  audi\u00eancia p\u00fablica<\/span><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >. <\/span><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >Na Europa as IFRS come\u00e7am a ser questionadas. Os principais mercados relutam em adotar de forma irrestrita as IFRS. E no Brasil? <\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>De acordo com mat\u00e9ria do CFO.com &#8220;Best of 2009: Accounting&#8221; os reguladores americanos ainda est\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,113,117,150,177,189],"tags":[],"class_list":["post-2169","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-iasb","category-ifrs","category-normas-contabeis","category-sec","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>Contabilidade nos EUA: retrospectiva 2009 - 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\/04\/contabilidade-nos-eua-retrospectiva-2009\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contabilidade nos EUA: retrospectiva 2009 - 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