{"id":2675,"date":"2008-11-01T15:05:00","date_gmt":"2008-11-01T15:05:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/11\/01\/valor-justo-novas-orientacoes-do-iasb\/"},"modified":"2008-11-01T15:05:00","modified_gmt":"2008-11-01T15:05:00","slug":"valor-justo-novas-orientacoes-do-iasb","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/11\/01\/valor-justo-novas-orientacoes-do-iasb\/","title":{"rendered":"Valor Justo: Novas orienta\u00e7\u00f5es do IASB"},"content":{"rendered":"
\"\"<\/a> O IASB em meio \u00e0s duras cr\u00edticas sobre a forma de detremina\u00e7\u00e3o do Valor Justo (Fair Value) emite documento com exemplos sobre o c\u00e1lculo e determina\u00e7\u00e3o do mesmo.<\/p>\n

Conforme an\u00e1lise da revista CFO.com n\u00e3o houveram realmente mudan\u00e7as nas regras: <\/p><\/div>\n

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No accounting rules were changed, and the guidance to clarify the rules stayed the same as well \u2014 except perhaps for the addition of some new examples. Yet in some ways, the 84-page document released today by the International Accounting Standards Board speaks volumes about the future direction of fair value accounting.<\/em><\/div>\n
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Undeterred by charges that fair value accounting is the demon at the heart of the credit crisis, IASB pulled together all its recent guidance on the subject into one document to answer the question of how to account for financial instruments in illiquid markets using the so-called mark-to-market methodology. The new document does not change any of IASB’s existing fair value rules, or its proposed amendments to IFRS 7 \u2014 the fair value disclosure rule due out in 2009.<\/em><\/div>\n
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Rather, it reiterates all the principles in IAS 39, IASB’s fair value measurement rule, and then addresses thorny practice issues, such as using transaction prices, management’s estimates, and pricing service data as inputs to recalculate fair value.<\/em><\/div>\n
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The principles outlined in the guidance formalize many of the recent pronouncements made by the IASB on fair value accounting, and released piecemeal over the last few weeks. Overall, the IASB guidance is consistent with a body of guidance released by the U.S. Financial Accounting Standards Board on Oct. 10. The U.S. guidance also provided illustrative examples, something both boards said constituents were clamoring for.<\/em><\/p>\n<\/div>\n