{"id":2503,"date":"2009-06-09T13:57:00","date_gmt":"2009-06-09T13:57:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/06\/09\/aprovado-pelo-cfc-e-cvm-mais-3-pronunciamentos-cpc\/"},"modified":"2009-06-09T13:57:00","modified_gmt":"2009-06-09T13:57:00","slug":"aprovado-pelo-cfc-e-cvm-mais-3-pronunciamentos-cpc","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/06\/09\/aprovado-pelo-cfc-e-cvm-mais-3-pronunciamentos-cpc\/","title":{"rendered":"Aprovado pelo CFC e CVM mais 3 pronunciamentos CPC"},"content":{"rendered":"<p><span style=\"font-family:arial;\"><span style=\"color:#000000;\">CVM e o CFC aprovam mais tres pronunciamentos do Comit\u00ea de Pronunciamento Cont\u00e1beis \u2013 CPC<\/span><br \/><\/span><\/p>\n<ul>\n<li><span style=\"color:#000000;\"><span style=\"font-family:arial;\"><strong>Pronunciamento CPC-16 &#8211;<\/strong> Estoques: seu objetivo \u00e9 orientar como determinar o valor de custo dos estoques e o seu reconhecimento no resultado, incluindo qualquer redu\u00e7\u00e3o ao valor realiz\u00e1vel l\u00edquido. O documento apresenta, ainda, m\u00e9todo e crit\u00e9rios usados para atribuir custos aos estoques. Relativo ao IAS 2.<\/span><\/span><\/li>\n<li><span style=\"color:#000000;\"><span style=\"font-family:arial;\"><strong>Pronunciamento CPC-17 &#8211;<\/strong> Contratos de Constru\u00e7\u00e3o: seu objetivo \u00e9 orientar sobre o tratamento cont\u00e1bil das receitas e despesas associadas a contratos de constru\u00e7\u00e3o. Nesses contratos, normalmente de execu\u00e7\u00e3o a longo prazo, as datas de in\u00edcio e t\u00e9rmino do contrato ocorrem em per\u00edodos cont\u00e1beis diferentes, tornando primordial o reconhecimento das receitas e despesas correspondentes ao longo da sua execu\u00e7\u00e3o. Refere-se ao IAS.<\/span><\/span><\/li>\n<li><span style=\"color:#000000;\"><span style=\"font-family:arial;\"><strong>Pronunciamento CPC-20 &#8211;<\/strong> Custos de Empr\u00e9stimos: cont\u00e9m as orienta\u00e7\u00f5es para o tratamento cont\u00e1bil aplic\u00e1vel aos custos de empr\u00e9stimos. O conte\u00fado deste pronunciamento t\u00e9cnico est\u00e1 integralmente fundamentado no IAS 23 \u2013 Custo de Empr\u00e9stimos, e n\u00e3o modifica substancialmente o tratamento dado no Brasil aos custos de empr\u00e9stimos, inclusive aquele previsto na Delibera\u00e7\u00e3o CVM 193\/96. Relacionado ao IAS 23.<\/span><\/li>\n<\/ul>\n<p><\/span><span style=\"font-family:arial;\">O conte\u00fado integral dos pronunciamentos se encontra dispon\u00edvel na p\u00e1gina do CPC:<br \/><\/span><\/p>\n<ul>\n<li><a href=\"http:\/\/www.cpc.org.br\/mostraOrientacao.php?id=31\"><strong><span style=\"font-family:arial;\">CPC 16 &#8211; Estoques<\/span><\/strong><\/a><span style=\"font-family:arial;\"><strong> &#8211;<\/strong> veja tamb\u00e9m o <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/sumario-deli575.pdf\"><span style=\"font-family:arial;\">Sum\u00e1rio<\/span><\/a><span style=\"font-family:arial;\"> do Pronunciamento T\u00e9cnico CPC 16 e o <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/relatorio-deli575.pdf\"><span style=\"font-family:arial;\">Relat\u00f3rio de Audi\u00eancia P\u00fablica.<\/span><\/a><span style=\"font-family:arial;\"> <\/span><\/li>\n<li><a href=\"http:\/\/www.cpc.org.br\/mostraOrientacao.php?id=32\"><strong><span style=\"font-family:arial;\">CPC 17 &#8211; Contratos de Constru\u00e7\u00e3o<\/span><\/strong><\/a><span style=\"font-family:arial;\"><strong> &#8211;<\/strong> veja tamb\u00e9m o <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/sumario-deli576.pdf\"><span style=\"font-family:arial;\">Sum\u00e1rio<\/span><\/a><span style=\"font-family:arial;\"> do Pronunciamento T\u00e9cnico CPC 17 e o <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/relatorio-deli576.pdf\"><span style=\"font-family:arial;\">Relat\u00f3rio de Audi\u00eancia P\u00fablica.<\/span><\/a><\/li>\n<li><a href=\"http:\/\/www.cpc.org.br\/mostraOrientacao.php?id=33\"><strong><span style=\"font-family:arial;\">CPC 20 &#8211; Custos de Empr\u00e9stimos<\/span><\/strong><\/a><span style=\"font-family:arial;\"><strong> &#8211;<\/strong> veja tamb\u00e9m o <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/sumario-deli577.pdf\"><span style=\"font-family:arial;\">Sum\u00e1rio<\/span><\/a><span style=\"font-family:arial;\"> do Pronunciamento T\u00e9cnico CPC 20 e o <\/span><a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/relatorio-deli577.pdf\"><span style=\"font-family:arial;\">Relat\u00f3rio de Audi\u00eancia P\u00fablica.<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-family:arial;color:#000000;\">Com estes, j\u00e1 foram emitidas 20 normas cont\u00e1beis (18 em 2008), estando 15 normas em processo de audi\u00eancia p\u00fablica (10 em aberto e 05 encerradas) e 14 em elabora\u00e7\u00e3o ou aprecia\u00e7\u00e3o no CPC e na CVM.<\/span><\/p>\n<p><strong><span style=\"font-family:arial;\">Delibera\u00e7\u00f5es da CVM <\/span><\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-family:arial;color:#000000;\">Delibera\u00e7\u00e3o CVM n\u00ba <\/span><a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=D&amp;File=%5Cdeli%5Cdeli575.doc\"><span style=\"font-family:arial;\">575\/09<\/span><\/a><span style=\"font-family:arial;\"> &#8211; <span style=\"color:#000000;\">Aprova o CPC 16 <\/span><\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">Delibera\u00e7\u00e3o CVM n\u00ba <\/span><a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=D&amp;File=%5Cdeli%5Cdeli576.doc\"><span style=\"font-family:arial;\">576\/09<\/span><\/a><span style=\"font-family:arial;\"> <span style=\"color:#000000;\">&#8211; Aprova o CPC 17<\/span><\/span><\/li>\n<li><span style=\"font-family:arial;\"><span style=\"color:#000000;\">Delibera\u00e7\u00e3o CVM n\u00ba<\/span> <\/span><a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=D&amp;File=%5Cdeli%5Cdeli577.doc\"><span style=\"font-family:arial;\">577\/09<\/span><\/a><span style=\"font-family:arial;\"> &#8211;<span style=\"color:#000000;\"> Aprova o CPC 20<\/span><\/span><\/li>\n<\/ul>\n<p><strong><span style=\"font-family:arial;\"><span style=\"color:#000000;\">Resolu\u00e7\u00f5es do CFC<\/span><br \/><\/span><\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=D&amp;File=%5Cdeli%5Cdeli575.doc\"><strong><span style=\"font-family:arial;\">CFC &#8211; NBC T 19.20 &#8211; Estoques &#8211; Resolu\u00e7\u00e3o CFC n\u00ba. 1.170\/09<\/span><\/strong><\/a><\/li>\n<li><a href=\"http:\/\/www.cpc.org.br\/pdf\/Res_1171.pdf\"><strong><span style=\"font-family:arial;\">CFC &#8211; NBC T 19.21 &#8211; Contratos de Constru\u00e7\u00e3o &#8211; Resolu\u00e7\u00e3o CFC n\u00ba 1.171\/09<\/span><\/strong><\/a><\/li>\n<li><a href=\"http:\/\/www.cpc.org.br\/pdf\/Res_1172.pdf\"><strong><span style=\"font-family:arial;\">CFC &#8211; NBC T 19.22 &#8211; Custos de Empr\u00e9stimos &#8211; Resolu\u00e7\u00e3o CFC n\u00ba. 1.172\/09<\/span><\/strong><\/a><\/li>\n<\/ul>\n<p><strong><span style=\"font-family:arial;\"><span style=\"color:#000000;\"><span style=\"font-size:85%;\">Fontes: CPC, CVM e CFC<\/span><\/span> <\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CVM e o CFC aprovam mais tres pronunciamentos do Comit\u00ea de Pronunciamento Cont\u00e1beis \u2013 CPC<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,47,54,60,150],"tags":[],"class_list":["post-2503","post","type-post","status-publish","format-standard","hentry","category-cfc","category-contabilidade-internacional","category-cpc","category-cvm","category-normas-contabeis"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2503","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=2503"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2503\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}