{"id":2171,"date":"2009-12-28T22:21:00","date_gmt":"2009-12-28T22:21:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/12\/28\/ifrs-cvm-conclui-convergencia\/"},"modified":"2009-12-28T22:21:00","modified_gmt":"2009-12-28T22:21:00","slug":"ifrs-cvm-conclui-convergencia","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/12\/28\/ifrs-cvm-conclui-convergencia\/","title":{"rendered":"IFRS: CVM conclui converg\u00eancia"},"content":{"rendered":"

\"\"<\/a><\/p>\n

<\/p>\n

IFRS: CVM divulga novas normas e conclui converg\u00eancia
<\/span><\/strong><\/span>por FinancialWeb, 24\/12\/2009 <\/span><\/span><\/span><\/p>\n

Esfor\u00e7o coletivo garantiu que atraso fosse de apenas um dia
<\/em>
Em um esfor\u00e7o coletivo para que o atraso da divulga\u00e7\u00e3o n\u00e3o levasse mais do que um dia, a Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) divulgou, na noite da \u00faltima quarta-feira (23), as duas normas do Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) e outras dez interpreta\u00e7\u00f5es t\u00e9cnicas (ICPC) que restavam para dar fim \u00e0 primeira etapa do processo de converg\u00eancia cont\u00e1bil ao modelo internacional do IFRS. No documento de divulga\u00e7\u00e3o, a autarquia, por\u00e9m, n\u00e3o inseriu informa\u00e7\u00f5es a respeito do ICPC 01, previsto para sair na leva.<\/p>\n

Quer ficar por dentro de tudo o que acontece na comunidade financeira? Assine gratuitamente a nossa newsletter di\u00e1ria e receba os destaques em sua caixa de e-mail.<\/p>\n

O processo de adapta\u00e7\u00e3o das regras deveria ter sido conclu\u00eddo at\u00e9 o dia 30 de setembro. Contudo, um atraso na formula\u00e7\u00e3o de determina\u00e7\u00f5es verificado no pr\u00f3prio Iasb \u2013 o \u00f3rg\u00e3o europeu respons\u00e1vel pela cria\u00e7\u00e3o do IFRS \u2013 fez com que a agenda brasileira fosse impactada. Ap\u00f3s esse problema, a expectativa era que tudo estivesse pronto no dia 15 deste m\u00eas \u2013 o que n\u00e3o ocorreu. O prazo foi, ent\u00e3o, novamente prorrogado para o dia 22. As publica\u00e7\u00f5es vieram um dia depois.<\/p>\n

\u201cCom a edi\u00e7\u00e3o dessas delibera\u00e7\u00f5es, a CVM e o CPC concluem a agenda conjunta de regula\u00e7\u00e3o estabelecida para o ano de 2009\u201d, afirmou a comiss\u00e3o.<\/p>\n

As determina\u00e7\u00f5es devem ser adotadas no balan\u00e7o anual de 2010, n\u00e3o sendo necess\u00e1ria sua aplica\u00e7\u00e3o nas informa\u00e7\u00f5es trimestrais. De qualquer forma, uma vez adotado, o novo modelo deve ter 2009 ajustado, para ser utilizado como base comparativa. <\/span><\/span><\/div>\n

<\/p>\n

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\n<\/div>\n

<\/span><\/p>\n

Fonte<\/strong>: FinancialWeb <\/span><\/div>\n

<\/p>\n

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\n<\/div>\n

<\/span><\/p>\n

NOTA<\/span><\/strong>
Enquanto no Brasil tudo parece correr \u00e0s mil maravilhas no processo de converg\u00eancia, na Europa e Estados Unidos, os principais mercados, a coisa n\u00e3o \u00e9 bem assim. Confira <\/span><\/span>aqui <\/span><\/a>, <\/span>aqui<\/span><\/a> <\/span>e<\/span> <\/span>aqui<\/span><\/a>.<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

IFRS: CVM divulga novas normas e conclui converg\u00eanciapor FinancialWeb, 24\/12\/2009 Esfor\u00e7o coletivo garantiu que atraso<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,60,117,150],"tags":[],"class_list":["post-2171","post","type-post","status-publish","format-standard","hentry","category-cpc","category-cvm","category-ifrs","category-normas-contabeis"],"yoast_head":"\nIFRS: CVM conclui converg\u00eancia - 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\/2009\/12\/28\/ifrs-cvm-conclui-convergencia\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS: CVM conclui converg\u00eancia - 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