{"id":2349,"date":"2009-09-10T18:59:00","date_gmt":"2009-09-10T18:59:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/"},"modified":"2009-09-10T18:59:00","modified_gmt":"2009-09-10T18:59:00","slug":"fasb-x-valor-justo","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/","title":{"rendered":"FASB x valor Justo"},"content":{"rendered":"<div align=\"right\"><span style=\"color:#000000;\"><span style=\"font-family:arial;\"><em><strong><span style=\"font-size:130%;\">Contabilidade: Regulador americano quer mais detalhes sobre valor justo<\/span><br \/><\/strong><br \/>As companhias abertas que publicam seus balan\u00e7os pelo padr\u00e3o americano, conhecido como US Gaap, ter\u00e3o que aumentar as informa\u00e7\u00f5es que divulgam sobre os m\u00e9todos que usam para atribuir o valor justo dos ativos.<\/p>\n<p>Ap\u00f3s flexibilizar recentemente as regras de c\u00e1lculo do valor justo, o Fasb (Financial Accounting Standards Board), \u00f3rg\u00e3o americano respons\u00e1vel pela emiss\u00e3o das normas cont\u00e1beis, colocou ontem em audi\u00eancia p\u00fablica uma revis\u00e3o das normas sobre a transpar\u00eancia desses dados. Os coment\u00e1rios dos interessados devem ser feitos at\u00e9 o dia 12 de outubro deste ano.<\/p>\n<p>Segundo o \u00f3rg\u00e3o, os usu\u00e1rios dos balan\u00e7os pediram mais informa\u00e7\u00f5es sobre os crit\u00e9rios usados pelas companhias para avaliar os ativos menos l\u00edquidos. Pela regra atual, existem tr\u00eas n\u00edveis de classifica\u00e7\u00e3o, conforme a facilidade para se determinar o pre\u00e7o dos ativos. Os mais l\u00edquidos s\u00e3o marcados a mercado, enquanto para os demais as empresas podem usar uma combina\u00e7\u00e3o de modelos de precifica\u00e7\u00e3o e dados de mercado.<\/p>\n<p>O que a minuta divulgada ontem pelo Fasb prop\u00f5e \u00e9 justamente aumentar a transpar\u00eancia sobre os crit\u00e9rios usados pelas empresas para determinar o valor justo dos ativos menos l\u00edquidos.<\/p>\n<p>Um dos dispositivos diz que a companhia deve apresentar o que ocorreria com o seu balan\u00e7o caso escolhesse outras premissas para determinar o valor justo do ativo. A minuta sugere que seja obrigat\u00f3ria a divulga\u00e7\u00e3o do crit\u00e9rio usado para defini\u00e7\u00e3o do valor justo por classes de ativos.<\/em><\/span><\/span><\/div>\n<div align=\"right\"><em><span style=\"font-family:Arial;\"><\/span><\/em> <\/div>\n<div align=\"right\"><em><span style=\"font-family:Arial;\"><\/span><\/em><\/div>\n<div align=\"right\"><em><span style=\"font-family:Arial;\"><span style=\"font-size:85%;color:#000000;\"><strong>Fonte<\/strong>: Valor Online, de S\u00e3o Paulo &#8211; 1\/9\/2009 , via Blog <\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2009\/09\/valor-justo.html\"><span style=\"font-size:85%;\">Contabilidade Financeira<\/span><\/a><\/span><\/em><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Contabilidade: Regulador americano quer mais detalhes sobre valor justoAs companhias abertas que publicam seus balan\u00e7os<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[95,96,142,190],"tags":[],"class_list":["post-2349","post","type-post","status-publish","format-standard","hentry","category-fair-value","category-fasb","category-mercado-de-capitais","category-valor-justo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FASB x valor Justo - 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\/09\/10\/fasb-x-valor-justo\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FASB x valor Justo - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Contabilidade: Regulador americano quer mais detalhes sobre valor justoAs companhias abertas que publicam seus balan\u00e7os\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2009-09-10T18:59:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/09\\\/10\\\/fasb-x-valor-justo\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/09\\\/10\\\/fasb-x-valor-justo\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"FASB x valor Justo\",\"datePublished\":\"2009-09-10T18:59:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/09\\\/10\\\/fasb-x-valor-justo\\\/\"},\"wordCount\":289,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Fair Value\",\"FASB\",\"Mercado de Capitais\",\"Valor Justo\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/09\\\/10\\\/fasb-x-valor-justo\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/09\\\/10\\\/fasb-x-valor-justo\\\/\",\"name\":\"FASB x valor Justo - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"datePublished\":\"2009-09-10T18:59:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/09\\\/10\\\/fasb-x-valor-justo\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/09\\\/10\\\/fasb-x-valor-justo\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/09\\\/10\\\/fasb-x-valor-justo\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FASB x valor Justo\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"FASB x valor Justo - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/","og_locale":"pt_BR","og_type":"article","og_title":"FASB x valor Justo - Prof. Alexandre Alcantara","og_description":"Contabilidade: Regulador americano quer mais detalhes sobre valor justoAs companhias abertas que publicam seus balan\u00e7os","og_url":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2009-09-10T18:59:00+00:00","author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"FASB x valor Justo","datePublished":"2009-09-10T18:59:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/"},"wordCount":289,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"articleSection":["Fair Value","FASB","Mercado de Capitais","Valor Justo"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/","url":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/","name":"FASB x valor Justo - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"datePublished":"2009-09-10T18:59:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/fasb-x-valor-justo\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"FASB x valor Justo"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=2349"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2349\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}