{"id":2579,"date":"2009-03-19T10:43:00","date_gmt":"2009-03-19T10:43:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/03\/19\/valor-justo-mudancas-se-aproximam\/"},"modified":"2009-03-19T10:43:00","modified_gmt":"2009-03-19T10:43:00","slug":"valor-justo-mudancas-se-aproximam","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/03\/19\/valor-justo-mudancas-se-aproximam\/","title":{"rendered":"Valor Justo: mudan\u00e7as se aproximam"},"content":{"rendered":"<div align=\"right\"><em><strong><span style=\"font-size:130%;\">Europa tamb\u00e9m avalia mudan\u00e7a no valor justoValor Econ\u00f4mico <\/span><\/strong><\/em><\/div>\n<p><a name=\"2930461330009844434\"><\/a><\/p>\n<div align=\"right\"><em>As propostas dos Estados Unidos para relaxar as normas cont\u00e1beis do valor justo dos ativos poder\u00e3o alterar as pr\u00e1ticas no mundo, depois que o \u00f3rg\u00e3o que define os padr\u00f5es internacionais disse que tamb\u00e9m discutir\u00e1 as mudan\u00e7as.<\/em><\/div>\n<div align=\"right\"><em><\/em> <\/div>\n<div align=\"right\"><em>A contabilidade pelo valor justo exige que as empresas divulguem a maior parte das posi\u00e7\u00f5es financeiras pelos pre\u00e7os de mercado. <span style=\"color:#ff0000;\">Os cr\u00edticos dizem que a queda dos pre\u00e7os reduziu o lucro dos bancos e minou as reservas de capital.<\/span><\/em><\/div>\n<div align=\"right\"><em><\/em> <\/div>\n<div align=\"right\"><em>O Financial Accounting Standards Board dos EUA preparava anteontem a divulga\u00e7\u00e3o de um documento que dar\u00e1 a bancos e outras empresas <span style=\"color:#ff0000;\">mais liberdade na avalia\u00e7\u00e3o dos ativos financeiros<\/span>.<\/em><\/div>\n<div align=\"right\"><em><\/em> <\/div>\n<div align=\"right\"><em>Mais t\u00edtulos ser\u00e3o avaliados <span style=\"color:#ff0000;\">por modelos de computador, em vez e por pre\u00e7os de mer<\/span>cado, e muitos dever\u00e3o aumentar de valor. Uma mudan\u00e7a de regra poder\u00e1 ser implementada j\u00e1 no m\u00eas que vem.<\/em><\/div>\n<div align=\"right\"><em><\/em> <\/div>\n<div align=\"right\"><em>O International Accounting Standards Board (Iasb) concordou ontem em submeter os documentos aqueles que seguem suas regras &#8211; mais de cem pa\u00edses. Tanto o Iasb como seu cong\u00eanere americano vinham resistindo \u00e0s mudan\u00e7as. Mas as press\u00f5es pol\u00edticas nos EUA levaram \u00e0s altera\u00e7\u00f5es, enquanto o Iasb foi for\u00e7ado pela Comiss\u00e3o Europeia a <span style=\"color:#ff0000;\">amenizar as pr\u00f3prias regras <\/span>no fim de 2008.<\/em><\/div>\n<div align=\"right\"><em><\/em> <\/div>\n<div align=\"right\"><em>A mudan\u00e7a de regra iminente est\u00e1 atraindo cr\u00edticas e elogios. &#8220;Vinha me perguntando h\u00e1 cerca de dois anos por que eles ainda n\u00e3o haviam feito isso&#8221;, disse Ed Yardeni, da consultoria Yardeni Research. <span style=\"color:#ff0000;\">&#8220;A marca\u00e7\u00e3o a mercado implica que existe um mercado que fornece informa\u00e7\u00f5es precisas, mas essa suposi\u00e7\u00e3o foi por \u00e1gua abaixo.&#8221;<\/span><\/em><\/div>\n<div align=\"right\"><em><\/em> <\/div>\n<div align=\"right\"><em>Mas Shyam Sunder, professor da Universidade de Yale e cr\u00edtico do valor justo, acha que a decis\u00e3o foi mal avaliada. <strong><span style=\"color:#ff0000;\">&#8220;Quando se olha o mercado para decidir as regras, \u00e9 a mesma coisa que n\u00e3o ter regra nenhuma.&#8221;<\/span><\/strong><\/em><\/div>\n<div align=\"right\"><em><\/em> <\/div>\n<div align=\"right\"><em>Lynn Turner, ex-diretora da comiss\u00e3o de valores mobili\u00e1rios americana (SEC), disse: &#8220;Eles est\u00e3o fazendo os padr\u00f5es cont\u00e1beis regredir quatro d\u00e9cadas&#8221;.<br \/><\/em><br \/>Valor Econ\u00f4mico, 19\/03\/2009 &#8211; Via: <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2009\/03\/valor-justo.html\">Contabilidade Financeira (C\u00e9sar Tib\u00farcio)<\/a> &#8211; grifos nossos<\/div>\n<div align=\"right\"> <\/div>\n<div align=\"left\"><strong>Reflex\u00e3o:<\/strong><\/div>\n<div align=\"left\">Parece que a forma vai prevalecer sobre a ess\u00eancia, pois as bases da ess\u00eancia est\u00e3o sendo questionadas porque os lucros est\u00e3o caindo. Sendo assim, o que prevalecer\u00e1 ao final ser\u00e3o (sempre) as normas, feitas por quem est\u00e1 de olho n\u00e3o apenas em evidenciar a ess\u00eancia, o real,  e sim em melhorar os dividendos. <\/div>\n<div align=\"left\"> <\/div>\n<div align=\"left\">O debate precisa acontecer aqui no Brasil, pois ainda n\u00e3o tenho visto muitos contadores brasileiros questionarem as normas. Enquanto l\u00e1 fora (de olho no lucro e n\u00e3o na ess\u00eancia) h\u00e1 questionamentos sobre como as normas est\u00e3o regulando a percep\u00e7\u00e3o da ess\u00eancia, aqui o debate est\u00e1 focado fortemenete em que o prazo foi muito curto para convergir plenamente \u00e0s IFRS! Estamos convergindoIFRS sem questionar!<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Europa tamb\u00e9m avalia mudan\u00e7a no valor justoValor Econ\u00f4mico As propostas dos Estados Unidos para relaxar<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,18,47,54,96,102,113,117,150,167],"tags":[],"class_list":["post-2579","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-auditoria-independente","category-contabilidade-internacional","category-cpc","category-fasb","category-fraudes","category-iasb","category-ifrs","category-normas-contabeis","category-profissao-contabil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Valor Justo: mudan\u00e7as se aproximam - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2009\/03\/19\/valor-justo-mudancas-se-aproximam\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Valor Justo: mudan\u00e7as se aproximam - 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