{"id":2372,"date":"2009-08-26T11:29:00","date_gmt":"2009-08-26T11:29:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/08\/26\/convergencia-usgaap-ifrs\/"},"modified":"2009-08-26T11:29:00","modified_gmt":"2009-08-26T11:29:00","slug":"convergencia-usgaap-ifrs","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/08\/26\/convergencia-usgaap-ifrs\/","title":{"rendered":"Converg\u00eancia: USGAAP -> IFRS"},"content":{"rendered":"<p><span style=\"font-family:arial;color:#000000;\"><strong>Acabou o suspense<\/strong><\/span><br \/><span style=\"font-family:Arial;\"><\/span><\/p>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">Segundo o Wall Street Journal (Kroeker Named at SEC, 26\/8\/2009, J, C3), a The Securities and Exchange Commission (SEC), correspondente a nossa CVM, nomeou James L. Kroeker como contador chefe. Existia um suspense sobre quem ocuparia este cargo.<\/p>\n<p>A CFO.com (<a href=\"http:\/\/www.cfo.com\/printable\/article.cfm\/14299952\" target=\"_Blank\" rel=\"noopener\">SEC Names Kroeker Chief Accountant<\/a>, Sarah Johnson, 25\/8\/2009) lembrou que recentemente Kroeker defendeu as regras de valor justo. O outro ponto relevante na agenda cont\u00e1bil da SEC, a converg\u00eancia internacional, ainda permanece em aberto. Sob a administra\u00e7\u00e3o de Cox, nomeado pelo ent\u00e3o presidente Bush, a SEC prop\u00f4s um planejamento para a converg\u00eancia at\u00e9 2016. Mas a atual presidente, Mary Schapiro, questiona isto e tem reservas sobre a qualidade das IFRS e a independ\u00eancia dos reguladores, conforme aponta a CFO: <\/span><\/div>\n<div align=\"right\"><em><span style=\"font-family:arial;color:#000000;\">While Kroeker has not publicly shared his views on the plan itself, Schapiro has said she &#8220;will not be bound by the existing roadmap&#8221; and expressed reservations about the quality of IFRS and the independence of its standard-setters.<\/p>\n<p>As a practical matter, considering the time that has gone by and the change in SEC priorities because of the financial crisis, the timetable outlined in the IFRS roadmap will mostly likely shift, says White.<\/span><\/em><\/div>\n<div align=\"right\"><em><span style=\"font-family:Arial;\"><\/span><\/em><\/div>\n<div align=\"left\"><span style=\"font-family:Arial;\"><span style=\"font-size:85%;\"><strong><\/strong><\/span><\/span><\/div>\n<div align=\"left\"><span style=\"font-family:Arial;\"><span style=\"font-size:85%;\"><strong>Fonte<\/strong>: <\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2009\/08\/acabou-o-suspense.html\" target=\"_Blank\" rel=\"noopener\"><span style=\"font-size:85%;\">Contabilidade Financeira<\/span><\/a><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Acabou o suspense Segundo o Wall Street Journal (Kroeker Named at SEC, 26\/8\/2009, J, C3),<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96,113,117,190],"tags":[],"class_list":["post-2372","post","type-post","status-publish","format-standard","hentry","category-fasb","category-iasb","category-ifrs","category-valor-justo"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2372","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=2372"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2372\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}