{"id":2601,"date":"2009-02-25T13:22:00","date_gmt":"2009-02-25T13:22:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/"},"modified":"2009-02-25T13:22:00","modified_gmt":"2009-02-25T13:22:00","slug":"valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/","title":{"rendered":"Valor Justo: um &#8220;desafio&#8221; para as empresas abertas e auditorias?"},"content":{"rendered":"<p><span style=\"font-family: arial;font-size:100%;\" >O FASB j\u00e1 est\u00e1 trabalhando em uma nova vers\u00e3o da FAS 157, pois as empresas abertas e auditores (dos EUA) &#8220;t\u00eam enfrentado desafios&#8221; na sua aplica\u00e7\u00e3o durante &#8220;tempos incertos&#8221;, tornando-se dif\u00edcil determinar o quanto um hipot\u00e9tico comprador teria que pagar por um determinado ativo.<\/p>\n<p><\/span><\/p>\n<div style=\"text-align: right; font-family: arial;\"><span style=\"font-size:100%;\"><span style=\"font-style: italic;\">The announcement comes after the Securities and Exchange Commission discouraged  the lobbying by bankers to suspend mark-to-market accounting in light of the  financial crisis. In a congressionally mandated study, the SEC instead supported  the existing FASB rules but acknowledged that issuers and auditors &#8220;have faced  challenges&#8221; when applying them during uncertain times, when markets have dried  up, making it hard to determine how much a hypothetical buyer would currently  pay for a certain asset.<\/span><\/span><\/div>\n<p><span style=\"font-family: arial;font-size:100%;\" ><br \/>Veja \u00edntegra em  <\/span><a style=\"font-family: arial;\" href=\"http:\/\/www.cfo.com\/printable\/article.cfm\/13150562\">FASB Adds Fair-Value Fix to 2009 Agenda<\/a><span style=\"font-family: arial;font-size:100%;\" > CFO.com<\/span><span style=\"font-family: arial;\">: 19.02.2009<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O FASB j\u00e1 est\u00e1 trabalhando em uma nova vers\u00e3o da FAS 157, pois as empresas<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,143,150,189,190],"tags":[],"class_list":["post-2601","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-mercado-financeiro","category-normas-contabeis","category-us-gaap","category-valor-justo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Valor Justo: um &quot;desafio&quot; para as empresas abertas e auditorias? - 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\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Valor Justo: um &quot;desafio&quot; para as empresas abertas e auditorias? - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"O FASB j\u00e1 est\u00e1 trabalhando em uma nova vers\u00e3o da FAS 157, pois as empresas\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2009-02-25T13:22:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/02\\\/25\\\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/02\\\/25\\\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Valor Justo: um &#8220;desafio&#8221; para as empresas abertas e auditorias?\",\"datePublished\":\"2009-02-25T13:22:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/02\\\/25\\\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\\\/\"},\"wordCount\":143,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Contabilidade Internacional\",\"Mercado Financeiro\",\"Normas Cont\u00e1beis\",\"US Gaap\",\"Valor Justo\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/02\\\/25\\\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/02\\\/25\\\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\\\/\",\"name\":\"Valor Justo: um \\\"desafio\\\" para as empresas abertas e auditorias? - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"datePublished\":\"2009-02-25T13:22:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/02\\\/25\\\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/02\\\/25\\\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/02\\\/25\\\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Valor Justo: um &#8220;desafio&#8221; para as empresas abertas e auditorias?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Valor Justo: um \"desafio\" para as empresas abertas e auditorias? - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/","og_locale":"pt_BR","og_type":"article","og_title":"Valor Justo: um \"desafio\" para as empresas abertas e auditorias? - Prof. Alexandre Alcantara","og_description":"O FASB j\u00e1 est\u00e1 trabalhando em uma nova vers\u00e3o da FAS 157, pois as empresas","og_url":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2009-02-25T13:22:00+00:00","author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Valor Justo: um &#8220;desafio&#8221; para as empresas abertas e auditorias?","datePublished":"2009-02-25T13:22:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/"},"wordCount":143,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"articleSection":["Contabilidade Internacional","Mercado Financeiro","Normas Cont\u00e1beis","US Gaap","Valor Justo"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/","url":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/","name":"Valor Justo: um \"desafio\" para as empresas abertas e auditorias? - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"datePublished":"2009-02-25T13:22:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/25\/valor-justo-um-desafio-para-as-empresas-abertas-e-auditorias\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Valor Justo: um &#8220;desafio&#8221; para as empresas abertas e auditorias?"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2601","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=2601"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2601\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}