{"id":2176,"date":"2009-12-23T11:06:00","date_gmt":"2009-12-23T11:06:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/12\/23\/convergencia-conturbada-2\/"},"modified":"2009-12-23T11:06:00","modified_gmt":"2009-12-23T11:06:00","slug":"convergencia-conturbada-2","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/12\/23\/convergencia-conturbada-2\/","title":{"rendered":"Converg\u00eancia conturbada 2"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\"><strong><span style=\"font-size:130%;\">Converg\u00eancia n\u00e3o \u00e9 t\u00e3o importante<\/span><\/strong><\/p>\n<p>A converg\u00eancia entre as normas internacionais e as normas dos EUA \u00e9 menos importante do que estabelecer regras cont\u00e1beis mais relevantes para as decis\u00f5es de investimento, diz uma pesquisa com investidores.<\/p>\n<p>Uma pesquisa realizada pelo CFA Institute, uma associa\u00e7\u00e3o internacional com mais de 16 mil profissionais investimento, <strong>mostrou que tr\u00eas quartos dos entrevistados acreditam que a melhoria nos padr\u00f5es s\u00e3o mais \u00fateis para a tomada de decis\u00f5es de investimento e \u00e9 &#8220;pelo menos t\u00e3o importante, se n\u00e3o for mais importante&#8221; do que a redu\u00e7\u00e3o da complexidade ou a converg\u00eancia.<\/strong><\/p>\n<p>Apesar de os entrevistados em geral apoiar a converg\u00eancia, <strong>apenas 6 por cento dos pesquisados, incluindo analistas, gestores de carteira, analistas financeiros das empresas e contadores, consideram que a converg\u00eancia entre o International Accounting Standards Board e seu rival dos EUA deva ser o objetivo primordial<\/strong>.<\/p>\n<p>(&#8230;) Observadores dizem que a crise tem complicado a converg\u00eancia do IASB e o Financial Accounting Standards Board. As organiza\u00e7\u00f5es t\u00eam respostas diferentes para a quest\u00e3o do valor de ativos financeiros. <strong>O FASB tem favorecido o uso do justo valor, ou marca\u00e7\u00e3o de ativos a pre\u00e7os de mercado, enquanto o IASB defende valoriza\u00e7\u00e3o empr\u00e9stimo como instrumentos de custo e tudo o mais valor justo<\/strong>.<\/div>\n<hr \/>\n<p><span style=\"font-size:85%;\">Fonte: <strong>Investors cool on audit convergence <\/strong>&#8211; Rachel Sanderson &#8211; 22\/12\/2009 &#8211; Financial Times (via Blog <\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2009\/12\/convergencia-nao-e-tao-importante.html\"><span style=\"font-size:85%;\">Contabilidade Financeira<\/span><\/a><span style=\"font-size:85%;\">)<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Converg\u00eancia n\u00e3o \u00e9 t\u00e3o importante A converg\u00eancia entre as normas internacionais e as normas dos<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,96,113,117,150],"tags":[],"class_list":["post-2176","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-fasb","category-iasb","category-ifrs","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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