{"id":2402,"date":"2009-08-11T14:54:00","date_gmt":"2009-08-11T14:54:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/08\/11\/artigo-ifrs-x-xbrl\/"},"modified":"2023-09-26T22:36:13","modified_gmt":"2023-09-26T22:36:13","slug":"artigo-ifrs-x-xbrl","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/08\/11\/artigo-ifrs-x-xbrl\/","title":{"rendered":"Artigo: IFRS x XBRL"},"content":{"rendered":"<p><span style=\"font-family: arial; font-size: 130%; color: #000000;\"><strong>A converg\u00eancia cont\u00e1bil internacional sob a perspectiva de XBRL<\/strong><\/span><\/p>\n<div align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: arial;\"><strong>Resumo<\/strong><br \/>\nA ess\u00eancia da contabilidade n\u00e3o varia de acordo com a localiza\u00e7\u00e3o geogr\u00e1fica da empresa. Os procedimentos, por\u00e9m, mudam em virtude dos tra\u00e7os culturais e da estrat\u00e9gia do neg\u00f3cio. Com o objetivo de reduzir os custos da adapta\u00e7\u00e3o de padr\u00f5es cont\u00e1beis h\u00e1 uma tend\u00eancia mundial pela padroniza\u00e7\u00e3o de procedimentos. Relat\u00f3rios financeiros feitos de acordo com as mesmas diretrizes auxiliam a compara\u00e7\u00e3o e fornecem maior transpar\u00eancia ao mercado externo. Este artigo discute a import\u00e2ncia da unifica\u00e7\u00e3o dos formatos de apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o cont\u00e1bil em conjunto com XBRL, uma tecnologia que est\u00e1 sendo adotada como padr\u00e3o tecnol\u00f3gico para interc\u00e2mbio, armazenamento e divulga\u00e7\u00e3o de informa\u00e7\u00f5es financeiras. Tamb\u00e9m apresenta uma an\u00e1lise das provid\u00eancias relativas \u00e0 incorpora\u00e7\u00e3o das normas internacionais \u00e0 legisla\u00e7\u00e3o brasileira com um levantamento das poss\u00edveis vantagens advindas dessa decis\u00e3o.<\/span><\/span><\/div>\n<p><span style=\"font-family: arial;\"><span style=\"color: #000000;\">Confira este artigo em sua \u00edntegra na<\/span> <\/span><a href=\"http:\/\/www7.rio.rj.gov.br\/cgm\/comunicacao\/publicacoes\/rca\/2008_04_02.pdf\" target=\"_Blank\" rel=\"noopener\"><span style=\"font-family: arial;\">Revista de Controle e Administra\u00e7\u00e3o, v.4, n.2, 2008<\/span><\/a><span style=\"font-family: arial;\">, <span style=\"color: #000000;\">p\u00e1gina 187<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A converg\u00eancia cont\u00e1bil internacional sob a perspectiva de XBRL Resumo A ess\u00eancia da contabilidade n\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":10646,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,117,150,193],"tags":[],"class_list":["post-2402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidade-internacional","category-ifrs","category-normas-contabeis","category-xbrl"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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