{"id":2687,"date":"2008-10-20T15:24:00","date_gmt":"2008-10-20T15:24:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/"},"modified":"2008-10-20T15:24:00","modified_gmt":"2008-10-20T15:24:00","slug":"fair-value-um-salto-no-escuro","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/","title":{"rendered":"Fair Value: um salto no escuro?"},"content":{"rendered":"<p>M\u00e9todo de contabiliza\u00e7\u00e3o usado pelo IFRS, enfrenta resist\u00eancia nos Estados Unidos e provoca impasses no Brasil<\/p>\n<p>Grande parte das pr\u00e1ticas do padr\u00e3o internacional de contabilidade gera pol\u00eamica quando comparadas com pr\u00e1ticas locais, amplamente utilizadas, como US e BR GAAPs. Muito antes de se tornar obrigat\u00f3rio, o Fair Value (valor justo), m\u00e9todo de contabiliza\u00e7\u00e3o usado pelo IFRS, enfrenta resist\u00eancia nos Estados Unidos e provoca impasses no Brasil.<\/p>\n<p>Em palestra na abertura do Ciclo de Palesta para Altos Executivos sobre IFRS e Lei 11.638, o presidente do conselho consultivo do Conselho de Padr\u00f5es de Contabilidade Internacional (IASB, na sigla em ingl\u00eas), Nelson Carvalho falou, entre outros assuntos, sobre o Fair Value e sua import\u00e2ncia no atual contexto de crise global.<\/p>\n<p>Fonte: Financial Web<\/p>\n<p>Assista o v\u00eddeo no Youtube (1:21 m)<br \/><object width=\"425\" height=\"344\"><param name=\"movie\" value=\"http:\/\/www.youtube.com\/v\/cxsTGobeYKk&#038;hl=pt-br&#038;fs=1\"><\/param><param name=\"allowFullScreen\" value=\"true\"><\/param><embed src=\"http:\/\/www.youtube.com\/v\/cxsTGobeYKk&#038;hl=pt-br&#038;fs=1\" type=\"application\/x-shockwave-flash\" allowfullscreen=\"true\" width=\"425\" height=\"344\"><\/embed><\/object><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00e9todo de contabiliza\u00e7\u00e3o usado pelo IFRS, enfrenta resist\u00eancia nos Estados Unidos e provoca impasses no<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[95,190,191],"tags":[],"class_list":["post-2687","post","type-post","status-publish","format-standard","hentry","category-fair-value","category-valor-justo","category-valor-presente"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fair Value: um salto no escuro? - 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\/2008\/10\/20\/fair-value-um-salto-no-escuro\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fair Value: um salto no escuro? - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"M\u00e9todo de contabiliza\u00e7\u00e3o usado pelo IFRS, enfrenta resist\u00eancia nos Estados Unidos e provoca impasses no\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2008-10-20T15:24:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/10\\\/20\\\/fair-value-um-salto-no-escuro\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/10\\\/20\\\/fair-value-um-salto-no-escuro\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Fair Value: um salto no escuro?\",\"datePublished\":\"2008-10-20T15:24:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/10\\\/20\\\/fair-value-um-salto-no-escuro\\\/\"},\"wordCount\":147,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Fair Value\",\"Valor Justo\",\"Valor Presente\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/10\\\/20\\\/fair-value-um-salto-no-escuro\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/10\\\/20\\\/fair-value-um-salto-no-escuro\\\/\",\"name\":\"Fair Value: um salto no escuro? - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"datePublished\":\"2008-10-20T15:24:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/10\\\/20\\\/fair-value-um-salto-no-escuro\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/10\\\/20\\\/fair-value-um-salto-no-escuro\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/10\\\/20\\\/fair-value-um-salto-no-escuro\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fair Value: um salto no escuro?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fair Value: um salto no escuro? - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/","og_locale":"pt_BR","og_type":"article","og_title":"Fair Value: um salto no escuro? - Prof. Alexandre Alcantara","og_description":"M\u00e9todo de contabiliza\u00e7\u00e3o usado pelo IFRS, enfrenta resist\u00eancia nos Estados Unidos e provoca impasses no","og_url":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2008-10-20T15:24:00+00:00","author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Fair Value: um salto no escuro?","datePublished":"2008-10-20T15:24:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/"},"wordCount":147,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"articleSection":["Fair Value","Valor Justo","Valor Presente"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/","url":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/","name":"Fair Value: um salto no escuro? - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"datePublished":"2008-10-20T15:24:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2008\/10\/20\/fair-value-um-salto-no-escuro\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Fair Value: um salto no escuro?"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2687","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=2687"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2687\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}