{"id":2338,"date":"2009-09-15T10:37:00","date_gmt":"2009-09-15T10:37:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/09\/15\/cvm-mais-quatro-normas-em-consulta\/"},"modified":"2009-09-15T10:37:00","modified_gmt":"2009-09-15T10:37:00","slug":"cvm-mais-quatro-normas-em-consulta","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/15\/cvm-mais-quatro-normas-em-consulta\/","title":{"rendered":"CVM: Mais quatro normas em consulta"},"content":{"rendered":"<p><span style=\"font-size:130%;\"><span style=\"color: rgb(0, 0, 0); font-weight: bold;font-family:arial;\" >CVM prev\u00ea colocar quatro normas em consulta p\u00fablica neste m\u00eas<\/span><\/span><\/p>\n<div style=\"text-align: justify;\"><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >O diretor da Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) Eliseu Martins informou hoje [09.09.2009] que a autarquia deve colocar, em setembro, quatro normas em consulta p\u00fablica dentro do pacote de harmoniza\u00e7\u00e3o da contabilidade brasileira ao padr\u00e3o do International Finance Reporting Standards (IFRS), cuja ado\u00e7\u00e3o passar\u00e1 a ser exigida das empresas em 2010. Al\u00e9m destas quatro, Martins disse que a CVM e o Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) ir\u00e3o lan\u00e7ar, tamb\u00e9m este m\u00eas, duas interpreta\u00e7\u00f5es sobre as normas internacionais, que tratar\u00e3o dos ativos de concess\u00f5es e contratos de constru\u00e7\u00e3o do setor imobili\u00e1rio.<\/span><\/div>\n<div style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >Martins ressaltou que as empresas usar\u00e3o, em 2009, os mesmos crit\u00e9rios cont\u00e1beis do ano passado e a nova regulamenta\u00e7\u00e3o ser\u00e1 aplicada integralmente apenas no pr\u00f3ximo ano. O diretor recordou que 14 normas j\u00e1 foram editadas, quatro entrar\u00e3o em audi\u00eancia p\u00fablica, outras quatro est\u00e3o atualmente nesta fase de consulta e cerca de dez interpreta\u00e7\u00f5es ser\u00e3o divulgadas este ano &#8211; seis em setembro e quatro em outubro. Martins avaliou que, neste processo de mudan\u00e7a, dois pontos podem suscitar mais d\u00favidas: as regras sobre provis\u00f5es para perdas e as baixas por venda de instrumentos financeiros.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >A regra que trata dos ativos de concession\u00e1rias &#8211; e define a quem pertence o patrim\u00f4nio das concess\u00f5es &#8211; ser\u00e1 colocada em audi\u00eancia p\u00fablica em setembro. A medida j\u00e1 est\u00e1 aprovada pelo CPC, disse Martins, que foi palestrante hoje em reuni\u00e3o-almo\u00e7o na Federa\u00e7\u00e3o das Associa\u00e7\u00f5es Comerciais e de Servi\u00e7os do Rio Grande do Sul (Federasul). &#8220;Acho que agora n\u00e3o h\u00e1 mais d\u00favidas de que esta norma ser\u00e1 uma melhoria enorme na qualidade da informa\u00e7\u00e3o&#8221;, afirmou.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >Para Martins, a adapta\u00e7\u00e3o das regras cont\u00e1beis ao padr\u00e3o IFRS ir\u00e1 melhorar a qualidade das informa\u00e7\u00f5es, mas isso vai exigir dos diretores uma mudan\u00e7a nos padr\u00f5es de governan\u00e7a das empresas, porque &#8220;as responsabilidades que hoje s\u00e3o restritas ao contador passam a ser de todos&#8221;. Conforme ele, ser\u00e3o colocadas em audi\u00eancia p\u00fablica em setembro normas sobre demonstrativo consolidado, demonstrativo em separado, investimentos em joint venture e investimentos em coligadas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >Do pacote total previsto, duas normas foram postergadas \u00e0 espera de defini\u00e7\u00f5es do International Accounting Standards Board (IASB): o c\u00e1lculo t\u00e9cnico do lucro por a\u00e7\u00e3o e a que trata de explora\u00e7\u00e3o e avalia\u00e7\u00e3o de recursos minerais. <\/span><\/p>\n<p><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >Fonte: Sandra Hahn &#8211; Ag\u00eancia Estado<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CVM prev\u00ea colocar quatro normas em consulta p\u00fablica neste m\u00eas O diretor da Comiss\u00e3o de<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,54,60,150],"tags":[],"class_list":["post-2338","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-cpc","category-cvm","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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