{"id":2442,"date":"2009-07-22T00:10:00","date_gmt":"2009-07-22T00:10:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/07\/22\/maquiagem-de-balanco\/"},"modified":"2009-07-22T00:10:00","modified_gmt":"2009-07-22T00:10:00","slug":"maquiagem-de-balanco","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/07\/22\/maquiagem-de-balanco\/","title":{"rendered":"Maquiagem de Balan\u00e7o"},"content":{"rendered":"<div align=\"right\"><span style=\"font-family:arial;\"><em><span style=\"color:#000000;\"><strong><span style=\"font-size:130%;\">Regulador v\u00ea risco de maquiagem de balan\u00e7os<\/span><\/strong><\/p>\n<p>As companhias poder\u00e3o se engajar numa contabilidade &#8220;orwelliana&#8221;, se uma iniciativa visando reduzir a natureza pr\u00f3-c\u00edclica dos demonstrativos financeiros for levada longe demais, segundo o diretor da ag\u00eancia fiscalizadora cont\u00e1bil brit\u00e2nica.<\/p>\n<p>\u00c0 sensibilidade dos resultados divulgados a exageradas oscila\u00e7\u00f5es do mercado e ao ciclo econ\u00f4mico foram atribu\u00eddas a culpa pela perda de confian\u00e7a em bancos e outras institui\u00e7\u00f5es financeiras no auge da crise.<\/p>\n<p>O despencar dos mercados fizeram virar p\u00f3 bilh\u00f5es de euros dos balan\u00e7os patrimoniais das companhias de maior porte, devido \u00e0 pr\u00e1tica de marca\u00e7\u00e3o de muitos ativos aos pre\u00e7os correntes de mercado.<\/p>\n<p>As regras cont\u00e1beis tamb\u00e9m dissuadiram as institui\u00e7\u00f5es financeiras de provisionar reservas como medida cautelar contra expectativas de inadimpl\u00eancia de tomadores de empr\u00e9stimos durante a vida \u00fatil dos financiamentos, do que resultou que n\u00e3o tivessem um colch\u00e3o protetor contra a mar\u00e9 montante de calotes.<\/p>\n<p>Paul Boyle, executivo-chefe do Financial Reporting Council, escreveu no FT.com e em discurso pronunciado na semana passada que a atenua\u00e7\u00e3o de aspectos cont\u00e1beis pr\u00f3-c\u00edclicos poder\u00e3o ter &#8220;consequ\u00eancias orwellianas&#8221;, caso isso implique no risco de ocultar a realidade econ\u00f4mica dos neg\u00f3cios de uma empresa.<\/p>\n<p>&#8220;N\u00e3o \u00e9 f\u00e1cil determinar antecipadamente a maneira pela qual consumidores ou investidores podem reagir. E n\u00e3o \u00e9 razo\u00e1vel esperar que se exija dos organismos respons\u00e1veis pela defini\u00e7\u00e3o de padr\u00f5es cont\u00e1beis que sejam capazes de prever essas rea\u00e7\u00f5es, que dir\u00e1 assumir ju\u00edzos de valor &#8211; julgando &#8220;boas&#8221; ou n\u00e3o tais rea\u00e7\u00f5es -, ao decidirem por essa ou aquela op\u00e7\u00e3o de mensura\u00e7\u00e3o&#8221;, disse ele.<\/p>\n<p>Foram propostas v\u00e1rias maneiras de reduzir o car\u00e1ter pr\u00f3-c\u00edclico (de demonstrativos financeiros), entre elas &#8220;aplainar&#8221; os n\u00fameros divulgados, de modo que n\u00e3o reflitam plenamente as oscila\u00e7\u00f5es mais bruscas no mercado.<\/p>\n<p>Boyle comparou isso a maquiar estat\u00edsticas de desemprego justificando a pr\u00e1tica com o argumento de que not\u00edcias de desemprego baixo estimulam a confian\u00e7a do consumidor, ao passo que an\u00fancios de desemprego elevado reprimem a atividade dos consumidores<\/span>. <\/em><\/span><\/div>\n<p><span style=\"font-family:arial;\"><\/span><br \/><span style=\"font-family:arial;\"><strong>Fonte<\/strong>: Valor Online [Jennifer Hughes, Financial Times, de Londres] <\/span><a href=\"http:\/\/www.cfc.org.br\/conteudo.aspx?codMenu=67&amp;codConteudo=4047\"><span style=\"font-family:arial;\">via CFC<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Regulador v\u00ea risco de maquiagem de balan\u00e7os As companhias poder\u00e3o se engajar numa contabilidade &#8220;orwelliana&#8221;,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,43,102,187],"tags":[],"class_list":["post-2442","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-contabilidade-criativa","category-fraudes","category-transparencia-contabil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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