{"id":2291,"date":"2009-10-12T13:45:00","date_gmt":"2009-10-12T13:45:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/10\/12\/cvm-interpretacoes-tecnicas-em-audiencia-publica\/"},"modified":"2009-10-12T13:45:00","modified_gmt":"2009-10-12T13:45:00","slug":"cvm-interpretacoes-tecnicas-em-audiencia-publica","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/10\/12\/cvm-interpretacoes-tecnicas-em-audiencia-publica\/","title":{"rendered":"CVM: Interpreta\u00e7\u00f5es T\u00e9cnicas em audi\u00eancia p\u00fablica"},"content":{"rendered":"<div align=\"justify\"><span style=\"color:#000000;\"><span style=\"font-family:arial;\">A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) colocou em audi\u00eancia p\u00fablica seis minutas de delibera\u00e7\u00e3o referendando as seguintes <\/span><span style=\"font-family:arial;\">Interpreta\u00e7\u00f5es T\u00e9cnicas: <\/span><\/span><\/div>\n<ul>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">ICPC 02 &#8211; &#8220;Contrato de Constru\u00e7\u00e3o do Setor Imobili\u00e1rio&#8221;; <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">ICPC 03 &#8211; &#8220;Aspectos Complementares das Opera\u00e7\u00f5es de Arrendamento Mercantil&#8221;; <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">ICPC 04 &#8211; &#8220;Alcance do Pronunciamento T\u00e9cnico CPC 10 &#8211; Pagamento Baseado em A\u00e7\u00f5es&#8221;; <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">ICPC 05 &#8211; &#8220;Pronunciamento T\u00e9cnico CPC 10 &#8211; Pagamento Baseado em a\u00e7\u00f5es &#8211; Transa\u00e7\u00f5es de A\u00e7\u00f5es do Grupo e em Tesouraria&#8221;; <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">ICPC 06 &#8211; &#8220;Hedges de Investimentos L\u00edquidos em uma Opera\u00e7\u00e3o no Exterior&#8221;; e <\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">ICPC 07 &#8211; &#8221; Distribui\u00e7\u00e3o de Dividendos in Natura&#8221;. <\/span><\/div>\n<\/li>\n<\/ul>\n<div align=\"justify\"><span style=\"color:#000000;\"><span style=\"font-family:arial;\">A Interpreta\u00e7\u00e3o T\u00e9cnica ICPC 02 est\u00e1 relacionada \u00e0 interpreta\u00e7\u00e3o IFRIC 15, emitida pelo IASB e trata de duas quest\u00f5es relacionadas ao reconhecimento cont\u00e1bil do Contrato de Constru\u00e7\u00e3o do Setor Imobili\u00e1rio. Uma delas \u00e9 se o contrato enquadra-se no alcance do CPC 17 \u2013 Contratos de Constru\u00e7\u00e3o ou no do CPC 30 \u2013 Receitas. A outra quest\u00e3o \u00e9 a respeito de quando a receita com a incorpora\u00e7\u00e3o ou com a constru\u00e7\u00e3o de im\u00f3veis deve ser reconhecida.<\/p>\n<p>A emiss\u00e3o das Interpreta\u00e7\u00f5es T\u00e9cnicas ICPC 03, ICPC 04, ICPC 05, ICPC 06 e ICPC 07, apesar de n\u00e3o estarem incialmente previstas na agenda conjunta de regula\u00e7\u00e3o CVM\/CPC, visa complementar de maneira satisfat\u00f3ria o processo de converg\u00eancia das praticas cont\u00e1beis brasileiras \u00e0s normas internacionais emitidas pelo IASB. Com a divulga\u00e7\u00e3o destas minutas, o CPC buscou esclarecer que as interpreta\u00e7\u00f5es a serem dadas aos Pronunciamentos a que se referem \u00e0s ICPC, ora em audi\u00eancia, devem produzir os mesmos reflexos cont\u00e1beis que as normas internacionais emitidas pelo IASB.<\/span> <\/span><\/div>\n<ul>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;\"><span style=\"color:#000000;\">Clique<\/span> <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/audi\/ed2809snc.pdf\"><span style=\"font-family:arial;\">aqui<\/span><\/a><span style=\"font-family:arial;\"> <span style=\"color:#000000;\">para ter acesso \u00e0 \u00edntegra do edital de audi\u00eancia p\u00fablica da Interpreta\u00e7\u00e3o T\u00e9cnica ICPC 02. <\/span><\/span><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><span style=\"font-family:arial;\"><span style=\"color:#000000;\">Clique<\/span> <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/audi\/ed2909snc.pdf\"><span style=\"font-family:arial;\">aqui<\/span><\/a><span style=\"font-family:arial;color:#000000;\"> para ter acesso \u00e0 \u00edntegra do edital de audi\u00eancia p\u00fablica das Interpreta\u00e7\u00f5es T\u00e9cnicas ICPC 03, ICPC 04, ICPC 05, ICPC 06 e ICPC 07. <\/span><\/div>\n<\/li>\n<\/ul>\n<div align=\"justify\"><span style=\"font-family:arial;font-size:85%;color:#000000;\"><strong>Fonte<\/strong>: CVM<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) colocou em audi\u00eancia p\u00fablica seis minutas de delibera\u00e7\u00e3o referendando<\/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-2291","post","type-post","status-publish","format-standard","hentry","category-cpc","category-cvm","category-ifrs","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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