{"id":2721,"date":"2008-09-03T11:58:00","date_gmt":"2008-09-03T11:58:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/09\/03\/links-reflexao\/"},"modified":"2008-09-03T11:58:00","modified_gmt":"2008-09-03T11:58:00","slug":"links-reflexao","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/09\/03\/links-reflexao\/","title":{"rendered":"Links – Reflex\u00e3o"},"content":{"rendered":"

\"\"<\/a>Um s\u00e9rie de artigos tem sido publicados nos EUA sobre a converg\u00eancia americana \u00e0 IFRS. Nota-se quer os artigos falam de cautela, riscos, dificuldades, etc.<\/p>\n

Por sua vez, no Brasil, a esmagadora maioria de artigos e ensaios escritos colocam as IFRS acima de qualquer suspeita. Ser\u00e1 que os contadores e auditores brasileiros est\u00e3o mais bem preparados para a converg\u00eancia \u00e0s IFRS? O que se tem falado por aqui \u00e9 que as normas (IFRS) s\u00e3o boas, o problema estaria em nossos profisssionais tupiniquins. Um discurso bem diferente daquele visto nas manchetes de peri\u00f3dicos americanos, onde a capacidade dos profissioanais n\u00e3o \u00e9 questionada, ficando o questinamento por conta das normas em si e da autonomia do IASB em regular a contabilidade.<\/p>\n

N\u00e3o temos d\u00favida que uma harmoniza\u00e7\u00e3o, e n\u00e3o uma converg\u00eancia plena e literal, seja o desej\u00e1vel em um ambiente de neg\u00f3cios global. Recomendamos o livro “O Brasil e a harmoniza\u00e7\u00e3o cont\u00e1bil internacional<\/span><\/a>“( WEFFORT, Atlas, 2005) onde a autora faz uma bela reflex\u00e3o sobre a harmoniza\u00e7\u00e3o de normas cont\u00e1beis, e j\u00e1 antevia alguns situa\u00e7\u00f5es pelas quais estamos passando (for\u00e7as de mercado, sistema jur\u00eddico, sistema educional profissonal cont\u00e1bil e fatores culturais).<\/p>\n

Um pouco mais de senso cr\u00edtico n\u00e3o far\u00e1 mal a ningu\u00e9m. Ser\u00e1 que as IFRS, homolgadas pelo CPC nos dar\u00e3o balan\u00e7os realmente confi\u00e1veis, livres de maquiagem? Se o custo hist\u00f3rico maquiava imagine um valor justo n\u00e3o muito justo! O tempo dir\u00e1!<\/p>\n

Cr\u00edticas bastante acirradas ao processo de converg\u00eancia brasiliero \u00e0s normas do IASB tem sido feita por Lopes de S\u00e1 (vide alguns textos aqui<\/a>).<\/p>\n

Nos EUA a converg\u00eancia ser\u00e1 feita de forma mais lenta em rela\u00e7\u00e3o ao que est\u00e1 acontecendo no Brasil. Eles est\u00e3o sendo mais cautelosos. Veja entrevista com David Tweedie<\/span>, presidente do IASB, sobre a converg\u00eancia americana \u00e0s IFRS. N\u00e3o devemos nos esquecer que nos EUA parcela significativa das normas j\u00e1 est\u00e3o alinhadas \u00e0s IFRS, com pequenso ajustes a serem feitos. No Brasil, onde as diverg\u00eancias s\u00e3o enormes, o processo est\u00e1 sendo feito a toque de caixa, de forma semelhante ao que aconteceu na Europa! <\/p>\n

    \n
  1. Fair Value Revolution<\/a><\/li>\n
  2. Caution: International Accounting Ahead<\/a><\/li>\n
  3. International Accounting Standards Board Chairman Sir David Tweedie<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    Um s\u00e9rie de artigos tem sido publicados nos EUA sobre a converg\u00eancia americana \u00e0 IFRS.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,47,54,113,117,132,150,189,190,191],"tags":[],"class_list":["post-2721","post","type-post","status-publish","format-standard","hentry","category-contabilidade-criativa","category-contabilidade-internacional","category-cpc","category-iasb","category-ifrs","category-lei-das-sa","category-normas-contabeis","category-us-gaap","category-valor-justo","category-valor-presente"],"yoast_head":"\nLinks - Reflex\u00e3o - 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\/09\/03\/links-reflexao\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Links - 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