{"id":2637,"date":"2009-01-12T12:35:00","date_gmt":"2009-01-12T12:35:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/01\/12\/ifrs-convergencia\/"},"modified":"2009-01-12T12:35:00","modified_gmt":"2009-01-12T12:35:00","slug":"ifrs-convergencia","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/01\/12\/ifrs-convergencia\/","title":{"rendered":"IFRS – Converg\u00eancia"},"content":{"rendered":"

\"\"<\/a>Converg\u00eancia<\/strong><\/span> <\/strong><\/span><\/p>\n

\n
(…) Ray Ball, um professor de business da Universidade de Chicago diz que \u00e9 irreal pensar que mais de cem pa\u00edses que adotaram a contabilidade internacional ir\u00e3o usar as regras da mesma forma. (…)<\/em><\/span><\/div>\n<\/div>\n

<\/span>
Fonte: <\/span>USA Today<\/span><\/a> <\/span>
via <\/span><\/span>Accounting Principles<\/span><\/a>
<\/span>
O texto do jornal faz uma an\u00e1lise das conseq\u00fc\u00eancias da ado\u00e7\u00e3o da IFRS, apontando as vantagens e escutando tamb\u00e9m as desvantagens. O aspecto central do texto \u00e9 tentar responder se a op\u00e7\u00e3o \u00e9 interessante. <\/span>
<\/span>
Nosso pa\u00eds parece que j\u00e1 fez a op\u00e7\u00e3o pela ado\u00e7\u00e3o das normas. Mas observe que se discute muito que deve mudar na contabilidade, mas pouco sobre o custo (mas muito sobre os benef\u00edcios). <\/span>
<\/span>
\u00c9 interessante comparar o texto do US Today (que n\u00e3o \u00e9 considerado um grande jornal na \u00e1rea) com um dos melhores jornais brasileiros na \u00e1rea de neg\u00f3cios. <\/span>
<\/span>
Num artigo da Gazeta Mercantil de 8 de janeiro de 2009 (<\/span>Corrida para implantar IFRS deve ganhar for\u00e7a em 2009<\/span><\/a>) tamb\u00e9m se discute a ado\u00e7\u00e3o da IFRS. Mas n\u00e3o se considera os argumentos contr\u00e1rios (que existem e necessitam serem ponderados). Mais ainda, a base do artigo \u00e9 uma entrevista com um empregado da empresa de auditoria Ernst &Young. Nunca \u00e9 demais lembrar que as empresas de auditoria t\u00eam um profundo interesse na implanta\u00e7\u00e3o da IFRS.<\/span>
<\/span>
Em outro artigo, do dia seguinte, mas na mesma Gazeta Mercantil (<\/span>Para as empresas, IFRS deve alavancar o crescimento<\/span><\/a>, 9\/1\/2009) o mesmo problema. Apesar de o texto mostrar o bom momento das empresas de auditoria, o artigo s\u00f3 olhou um lado da quest\u00e3o.<\/span>
<\/span>
Via<\/strong>: Blog <\/span>Contabilidade Financeira<\/span><\/a> (C\u00e9sar Tib\u00farcio)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Converg\u00eancia (…) Ray Ball, um professor de business da Universidade de Chicago diz que \u00e9<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,54,60,117,132,150,189],"tags":[],"class_list":["post-2637","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-cpc","category-cvm","category-ifrs","category-lei-das-sa","category-normas-contabeis","category-us-gaap"],"yoast_head":"\nIFRS - Converg\u00eancia - 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\/01\/12\/ifrs-convergencia\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS - 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