{"id":2677,"date":"2008-10-29T17:48:00","date_gmt":"2008-10-29T17:48:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/10\/29\/valor-justo-e-pessimo-mas-qual-a-alternativa\/"},"modified":"2008-10-29T17:48:00","modified_gmt":"2008-10-29T17:48:00","slug":"valor-justo-e-pessimo-mas-qual-a-alternativa","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/29\/valor-justo-e-pessimo-mas-qual-a-alternativa\/","title":{"rendered":"Valor Justo: \u00e9 p\u00e9ssimo, mas qual a alternativa?"},"content":{"rendered":"<p>De acordo com <a href=\"http:\/\/www.iasb.org\/About+Us\/About+the+IASB\/IASB+Vice-Chairman.htm\"><span style=\"font-weight: bold;\">Thomas E. Jones<\/span><\/a>, vice-presidente da International Accounting Standards Board (IASB), &#8220;O Valor Justo (fair value) pode ser imperfeito, mas \u00e9 melhor do que as alternativas dispon\u00edveis&#8221;.  Esta maneira mais cautelosa de se referir ao crit\u00e9rio de contabiliza\u00e7\u00e3o com base no &#8220;valor justo&#8221; por parte dos representantes do IASB acontece logo ap\u00f3s a crise americana do subprime e da crise mundial pela qual atravesssa as bolsas de valores. A Associa\u00e7\u00e3o Americana de Bancos, dentre outros cr\u00edticos vem cuplando a contabilidade pelo justo valor como agravante da crise de cr\u00e9dito.<\/p>\n<p>Este pontos est\u00e3o na &#8220;<span style=\"font-weight: bold; font-style: italic;\">Fair Value: Lousy, But What&#8217;s the Alternative?<\/span>&#8221; publicada na revista CFO.com do \u00faltimo dia 27.10.2008, que em certo ponto traz um trecho com palavras de Thomas Jones \u00e0 New York Society of Security Analysts (NYSSA):<\/p>\n<div style=\"text-align: right;\"><span style=\"font-style: italic;\">&#8220;It is a lousy system, but it is less <a href=\"http:\/\/www.thefreedictionary.com\/lousy\"><span style=\"font-weight: bold;\">lousy <\/span><\/a>than any other system &#8230; and I don&#8217;t find that the people who criticize fair value have very good ideas for an alternative,&#8221; asserted Jones, who was speaking at a financial reporting conference sponsored by the New York Society of Security Analysts. The alternatives include traditional historic cost accounting, averaging the values, basing values on contractual amounts, and what Jones described as &#8220;what you wished it was&#8221; or &#8220;what it ought to be.&#8221;<\/span><\/div>\n<p><a href=\"http:\/\/www.cfo.com\/article.cfm\/12498804\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: bold;\">Leia aqui <\/span><\/a>a \u00edntegra da mat\u00e9ria.<\/p>\n<p><a href=\"http:\/\/analisedebalanco.blogspot.com\/search\/label\/Valor%20Justo\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: bold;\">Veja aqui <\/span><\/a>o que j\u00e1 postamos neste Blog sobre Valor Justo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De acordo com Thomas E. Jones, vice-presidente da International Accounting Standards Board (IASB), &#8220;O Valor<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,95,117,150,177,189,190,191],"tags":[],"class_list":["post-2677","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-fair-value","category-ifrs","category-normas-contabeis","category-sec","category-us-gaap","category-valor-justo","category-valor-presente"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2677","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=2677"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2677\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}