{"id":2389,"date":"2009-08-18T12:14:00","date_gmt":"2009-08-18T12:14:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/08\/18\/convergencia-2\/"},"modified":"2009-08-18T12:14:00","modified_gmt":"2009-08-18T12:14:00","slug":"convergencia-2","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/08\/18\/convergencia-2\/","title":{"rendered":"Converg\u00eancia"},"content":{"rendered":"<p><span style=\"font-family:arial;color:#000000;\">Segundo a Reuters (<a href=\"http:\/\/www.reuters.com\/article\/reutersEdge\/idUSTRE57G2V920090817\" target=\"_BLANK\" rel=\"noopener\">Drive for accounting convergence slows, G20 key<\/a>, 17\/8\/2009, Huw Jones) a converg\u00eancia internacional est\u00e1 lenta. Isto apesar da crise financeira e das frases de efeito dos l\u00edderes do G20 no sentido de melhorar a converg\u00eancia dos padr\u00f5es cont\u00e1beis ainda em 2009. E das vantagens propagadas do processo em termos de comparabilidade e custo.<\/p>\n<p>At\u00e9 o momento, mais de cem pa\u00edses j\u00e1 aderiram as normas do International Financial Reporting Standards (IFRS), incluindo 8 mil empresas dos 27 pa\u00edses da Uni\u00e3o Europ\u00e9ia. Em 2011 o grupo ter\u00e1 ainda o Jap\u00e3o, Cor\u00e9ia, \u00cdndia e Canad\u00e1.<\/p>\n<p>Mas para que os padr\u00f5es sejam globais realmente, afirma a Reuters, \u00e9 necess\u00e1rio a presen\u00e7a da maior economia mundial, os Estados Unidos. Entretanto, os EUA tem evitado este tema. Os reguladores est\u00e3o focados nos seus problemas e existe oposi\u00e7\u00e3o interna<strong>. Existe um posi\u00e7\u00e3o de que a converg\u00eancia pode ser feita de forma bil\u00edngue, onde IFRS e normas estadunidenses co-existiriam indefinitivamente.<\/strong> Esta proposta n\u00e3o conta com o apoio do Iasb.<\/p>\n<p>Existe um arranjo em que quatro dos 15 assentos do Iasb fossem ocupados por representantes dos EUA para facilitar o processo de ades\u00e3o daquele pa\u00eds as normas. Este &#8220;arranjo&#8221; termina em 2011. Tweedie, maior dirigente do Iasb, afirmou, segundo a Reuters, que <strong>\u00e9 imposs\u00edvel manter o acordo sem um compromisso firme dos EUA com a converg\u00eancia.<br \/><\/strong><br \/>Mas uma boa parte do dinheiro do Iasb tem sua origem nos EUA.<\/p>\n<p>A crise financeira e a vis\u00e3o dos reguladores sobre o valor justo agravou o problema. Segundo Helen Brand, da Association of Chartered Certified Accountants de Londres, a lideran\u00e7a do G20 \u00e9 fundamental para a implementa\u00e7\u00e3o efetiva do IFRS, as normas internacionais.<\/p>\n<p><strong>Isto significa dizer que o processo de converg\u00eancia \u00e9 uma decis\u00e3o muito mais pol\u00edtica do que t\u00e9cnica.<\/strong><\/span><br \/><span style=\"font-family:Arial;\"><\/span><br \/><span style=\"font-family:Arial;\"><span style=\"font-size:85%;\"><strong>Fonte<\/strong>: <\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2009\/08\/ifrs-no-mundo.html\" target=\"_BLANK\" rel=\"noopener\"><span style=\"font-size:85%;\">Contabilidade Financeira<\/span><\/a><span style=\"font-size:85%;\"> (grifos nossos)<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Segundo a Reuters (Drive for accounting convergence slows, G20 key, 17\/8\/2009, Huw Jones) a converg\u00eancia<\/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],"tags":[],"class_list":["post-2389","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-fasb","category-iasb","category-ifrs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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