{"id":2682,"date":"2008-10-23T18:30:00","date_gmt":"2008-10-23T18:30:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/10\/23\/decisoes-tomadas-no-ifrs-devem-ser-documentadas\/"},"modified":"2008-10-23T18:30:00","modified_gmt":"2008-10-23T18:30:00","slug":"decisoes-tomadas-no-ifrs-devem-ser-documentadas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/23\/decisoes-tomadas-no-ifrs-devem-ser-documentadas\/","title":{"rendered":"Decis\u00f5es tomadas no IFRS devem ser documentadas"},"content":{"rendered":"<div style=\"text-align: right;\"><span style=\"font-weight: bold;\"><\/span><span style=\"font-style: italic; font-weight: bold;\">Relatar processo de decis\u00e3o \u00e9 argumento forte na hora de mostrar que executivo financeiro tomou decis\u00e3o cont\u00e1bil correta <\/span><br \/><span style=\"font-style: italic;\"> <\/span><\/p>\n<p><span style=\"font-style: italic;\">Grande parte dos executivos financeiros e cont\u00e1beis brasileiros j\u00e1 ouviu, pelo menos uma vez,  que um dos grandes desafios da migra\u00e7\u00e3o ao IFRS \u00e9 a exig\u00eancia de uma mudan\u00e7a cultural. No padr\u00e3o internacional, como dizem especialistas, a \u201cess\u00eancia prevalece sobre a forma\u201d. Em outras palavras, as demonstra\u00e7\u00f5es estar\u00e3o carregadas de subjetividade, fruto da interpreta\u00e7\u00e3o dos executivos. Segundo especialistas, surge, ent\u00e3o, a necessidade de que decis\u00f5es cont\u00e1beis pol\u00eamicas ou controversas sejam tecnicamente documentadas. <\/span><\/p>\n<p><span style=\"font-style: italic;\">O objetivo de incluir mais esse processo no projeto de adequa\u00e7\u00e3o e na rotina das d<\/span><span style=\"display: block; font-style: italic;\"><span style=\"display: block;\" title=\"Alinhar \u00e0 direita\" onmouseup=\"\" onmousedown=\"CheckFormatting(event);FormatbarButton('richeditorframe', this, 12);ButtonMouseDown(this);\"><img decoding=\"async\" src=\"http:\/\/www.blogger.com\/img\/blank.gif\" alt=\"Alinhar \u00e0 direita\" class=\"gl_align_right\" border=\"0\" \/><\/span><\/span><span style=\"font-style: italic;\">emonstra\u00e7\u00f5es financeiras \u00e9, justamente, criar uma s\u00f3lida base de dados para que o executivo possa explicar seu racioc\u00ednio em caso de questionamento por parte dos stakeholders. \u201cDocumentem de maneira contundente para mostrar que aquela foi a melhor decis\u00e3o naquele momento, que aquela foi a decis\u00e3o acertada\u201d, recomenda o gerente cont\u00e1bil da Serasa, S\u00e9rgio Eduardo. <\/span><\/p>\n<p><span style=\"font-style: italic;\">Eduardo cita a Norma Internacional de Contabilidade 17 (IAS 17, na sigla em ingl\u00eas) que disp\u00f5e sobre as opera\u00e7\u00f5es de leasing. \u201cN\u00e3o h\u00e1 uma porcentagem a partir da qual se deve usar o dispositivo. A decis\u00e3o vem da interpreta\u00e7\u00e3o. A norma diz que, se a vida \u00fatil econ\u00f4mica do bem for substancialmente significativa, a\u00ed voc\u00ea ativa\u201d. <\/span><\/p>\n<p><span style=\"font-style: italic;\">O presidente do Conselho Consultivo do IASB, Nelson Carvalho, tem a mesma vis\u00e3o e avisa que, com a migra\u00e7\u00e3o, a contabilidade brasileira entra em um nova era. \u201cTemos que esquecer regras de m\u00ednimos e m\u00e1ximos para come\u00e7ar a interpretar\u201d. E, segundo ele, as mudan\u00e7as come\u00e7am no mundo acad\u00eamico, antes mesmo da atua\u00e7\u00e3o nas empresas. \u201cNo mundo da educa\u00e7\u00e3o cont\u00e1bil, precisamos ensinar a pensar\u201d. <\/span><\/p>\n<p><span style=\"font-style: italic;\">por Financial Web,  22\/10\/2008 <\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Relatar processo de decis\u00e3o \u00e9 argumento forte na hora de mostrar que executivo financeiro tomou<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,84,113,117,150,167],"tags":[],"class_list":["post-2682","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-ensino-contabilidade","category-iasb","category-ifrs","category-normas-contabeis","category-profissao-contabil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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