{"id":2702,"date":"2008-09-18T21:11:00","date_gmt":"2008-09-18T21:11:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/09\/18\/critica-ao-ifrs-nos-eua\/"},"modified":"2008-09-18T21:11:00","modified_gmt":"2008-09-18T21:11:00","slug":"critica-ao-ifrs-nos-eua","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/09\/18\/critica-ao-ifrs-nos-eua\/","title":{"rendered":"Cr\u00edtica ao IFRS (nos EUA)"},"content":{"rendered":"<p>O respeitado autor de contabilidade Shyam Sunder (<a href=\"http:\/\/www.ft.com\/cms\/s\/0\/59d61f84-84d2-11dd-b148-0000779fd18c.html?nclick_check=1\" target=\"_BLANK\" rel=\"noopener\">SEC mandate invites monopoly, Financial Times<\/a>) faz uma cr\u00edtica a ado\u00e7\u00e3o do IFRS pelos Estados Unidos. Sunder questiona a raz\u00e3o de existir um monop\u00f3lio na determina\u00e7\u00e3o de regras cont\u00e1beis.<\/p>\n<p>Al\u00e9m disto, as normas do IFRS possuem os seguintes problemas:<\/p>\n<p>a) por ser baseado em princ\u00edpios, mas sem uma for\u00e7a na execu\u00e7\u00e3o, permite espa\u00e7o para diversidade e redu\u00e7\u00e3o na comparabilidade<\/p>\n<p>b) a SEC identifica como raz\u00e3o para optar pelo IFRS em decorr\u00eancia de \u201celevada qualidade\u201d. Entretanto, a SEC n\u00e3o esclarece o que significa isto<\/p>\n<p>c) Ficar\u00e1 mais dif\u00edcil a existencia de tratamentos alternativos e a experimenta\u00e7\u00e3o cont\u00e1bil. [Isto n\u00e3o seria um freio para as inova\u00e7\u00f5es?]<\/p>\n<p>d) A substancia econ\u00f4mica dos neg\u00f3cios depende de quest\u00f5es jur\u00eddicas, comerciais, de mercado, de governan\u00e7a e de gest\u00e3o ambiental. Imaginar que as normas internacionais ir\u00e3o permitir maior comparabilidade \u00e9 um sonho. Sunder lembra que alguns pa\u00edses adotaram o IFRS mas usam suas interpreta\u00e7\u00f5es pr\u00f3prias.<\/p>\n<p>e) Ao contr\u00e1rio das medidas f\u00edsicas, o comportamento das empresas mudam com as altera\u00e7\u00f5es nas normas cont\u00e1beis. Neste caso, a contabilidade assemelha-se mais a met\u00e1fora das l\u00ednguas do que das medidas f\u00edsicas. E o esperando \u00e9 um exemplo de fracasso na ado\u00e7\u00e3o de um padr\u00e3o internacional.<\/p>\n<p>Uma an\u00e1lise l\u00facida sobre o assunto.<\/p>\n<p>Sunder \u00e9 autor do excelente livro Theory of Accounting and Control<\/p>\n<p>Fonte: <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2008\/09\/crtica-ao-ifrs.html\" target=\"_BLANK\" rel=\"noopener\">Contabilidade Financeira<\/a><\/p>\n<p><strong><span style=\"font-size:130%;color:#ff0000;\">AINDA SOBRE ESTE ASSUNTO<\/span><\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2008\/09\/iasb-nos-estados-unidos.html\" target=\"_BLANK\" rel=\"noopener\">IASB nos Estados Unidos<\/a><\/li>\n<li><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2008\/09\/frase_18.html\" target=\"_BLANK\" rel=\"noopener\">Frase<\/a><\/li>\n<li><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2008\/09\/regulamentao-e-ifrs.html\" target=\"_BLANK\" rel=\"noopener\">Regulamenta\u00e7\u00e3o e IRFS<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>O respeitado autor de contabilidade Shyam Sunder (SEC mandate invites monopoly, Financial Times) faz uma<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,96,113,117,150,177,189],"tags":[],"class_list":["post-2702","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-fasb","category-iasb","category-ifrs","category-normas-contabeis","category-sec","category-us-gaap"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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