{"id":2624,"date":"2009-02-09T12:35:00","date_gmt":"2009-02-09T12:35:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/02\/09\/nova-lei-altera-balanco-das-concessionarias\/"},"modified":"2009-02-09T12:35:00","modified_gmt":"2009-02-09T12:35:00","slug":"nova-lei-altera-balanco-das-concessionarias","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/02\/09\/nova-lei-altera-balanco-das-concessionarias\/","title":{"rendered":"Nova lei altera balan\u00e7o das concession\u00e1rias"},"content":{"rendered":"<div align=\"right\"><em>O cap\u00edtulo da nova legisla\u00e7\u00e3o cont\u00e1bil que se aplica \u00e0s empresas que operam nos diversos segmentos de concess\u00f5es de servi\u00e7os p\u00fablicos deve trazer muita pol\u00eamica \u00e0s pr\u00f3ximas safras de balan\u00e7os. As principais altera\u00e7\u00f5es nos demonstrativos, se a norma for aplicada conforme o texto original do International Financial Reporting Standards (IFRS, na sigla em ingl\u00eas), acontecer\u00e3o na forma de reconhecer ativos e receitas das empresas. E pode alterar at\u00e9 mesmo a forma como os contratos de concess\u00e3o s\u00e3o formatados.<\/p>\n<p>Atualmente, as receitas das empresas que operam concess\u00f5es rodovi\u00e1rias, por exemplo, t\u00eam basicamente uma origem: a cobran\u00e7a de ped\u00e1gios ou taxas para explorar os servi\u00e7os.<\/p>\n<p>A nova lei muda isso. Como as empresas n\u00e3o poder\u00e3o colocar os ativos da infraestrutura que operam &#8211; que ao fim do contrato t\u00eam de ser devolvidos ao poder p\u00fablico &#8211; na conta do imobilizado, podem tamb\u00e9m ter de reconhecer receitas por obras de melhoria ou mesmo constru\u00e7\u00f5es, como pra\u00e7as de ped\u00e1gio. &#8221; Bancos, analistas e investidores ter\u00e3o de estar atentos aos balan\u00e7os, para entender o hist\u00f3rico das companhias, seus neg\u00f3cios e os fluxos de caixa&#8221;, explica Luiz Carlos Marques, s\u00f3cio de auditoria da Ernst &amp; Young.<\/p>\n<p>De acordo com o especialista, a complexidade do tema e seus poss\u00edveis desdobramentos j\u00e1 v\u00eam movimentando especialistas do setor e as principais ag\u00eancias reguladoras de servi\u00e7os no Pa\u00eds.<\/em><\/p>\n<p>B1(Gazeta Mercantil\/1\u00aa P\u00e1gina &#8211; P\u00e1g. 1 &#8211; 09.02.2009) (Luciano Feltrin) <\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>O cap\u00edtulo da nova legisla\u00e7\u00e3o cont\u00e1bil que se aplica \u00e0s empresas que operam nos diversos<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,117,121,150,160,188],"tags":[],"class_list":["post-2624","post","type-post","status-publish","format-standard","hentry","category-auditoria-independente","category-ifrs","category-imposto-de-renda","category-normas-contabeis","category-planejamento-tributario","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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