{"id":2754,"date":"2008-08-05T12:14:00","date_gmt":"2008-08-05T12:14:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/08\/05\/ainda-sobre-ifrs-x-usgaap\/"},"modified":"2008-08-05T12:14:00","modified_gmt":"2008-08-05T12:14:00","slug":"ainda-sobre-ifrs-x-usgaap","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/08\/05\/ainda-sobre-ifrs-x-usgaap\/","title":{"rendered":"Ainda sobre IFRS x USGAAP"},"content":{"rendered":"<div  style=\"text-align: right;font-family:arial;\">\n<div style=\"text-align: left;\">R<span style=\"color:black;\"><span style=\"font-size:100%;\">eproduzo abaixo uma postagem do <a href=\"http:\/\/ifrs.zip.net\/arch2008-08-03_2008-08-09.html\" target=\"_blank\" rel=\"noopener\">Blog IFRS<\/a><\/span><\/span> , de Marcus C\u00e9sar, sobre a converg\u00eancia do USGAAP para os padr\u00f5es IASB.<\/p>\n<div style=\"text-align: right;\"><span style=\"font-weight: bold;\">IFRS aos solavancos nos Estados Unidos<\/span><\/div>\n<\/div>\n<div style=\"text-align: right;\"><span  lang=\"EN-US\" style=\"color:black;\"><\/p>\n<p style=\"margin: 0cm 0cm 0pt; line-height: 18pt; text-align: justify;\"><span style=\"color:black;\"><span style=\"font-size:100%;\">As discuss\u00f5es sobre o IFRS no Brasil, salvo vozes isoladas, parece sempre levar a uma sensa\u00e7\u00e3o de \u201cpeixe vendido\u201d, todos parecem aliviados pelo Brasil estar entrando em rota de converg\u00eancia internacional mesmo com as normas estarem sempre sendo discutidas em ambientes restritos e via de regra em palestras e semin\u00e1rios promovidos<span style=\"\">  <\/span>pelas companhias de auditoria que sempre fogem da discuss\u00e3o do aspecto fiscal, nos Estados Unidos a \u201cdigest\u00e3o\u201d da transi\u00e7\u00e3o para o IFRS parece n\u00e3o ser t\u00e3o pacifica como no Brasil, a sensa\u00e7\u00e3o que se troca uma norma boa por outra nem tanto assombra a cabe\u00e7a dos contadores locais, pesquei este texto no bom blog sobre contabilidade (observador cont\u00e1bil), partindo da analise de uma apresenta\u00e7\u00e3o de um dos diretores da SEC o blogueiro faz algumas perguntas a respeito da implanta\u00e7\u00e3o que parecem ser recorrentes a todos os envolvidos na transi\u00e7\u00e3o das normas nos<span style=\"\">  <\/span>Estados Unidos. Segue trecho do texto e ao final link para acesso completo.<\/span><\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt; line-height: 18pt; text-align: justify;\"><span style=\"color:black;\"><span style=\"font-size:100%;\"><o:p><\/o:p><\/span><\/span><\/p>\n<p> <\/span>  <\/div>\n<\/div>\n<p  style=\"margin: 0cm 0cm 0pt 18pt; line-height: 18pt; text-align: right;font-family:arial;\"><span style=\"font-size:100%;\"><i style=\"\"><span  lang=\"EN-US\" style=\"color:black;\">&#8220;My favorite idea (if we&#8217;re convinced that IFRS is a high-quality set of standards, that is): mandate all companies to use IFRS as of a certain date, say 3 to 5 years from the date of the issued rule. No optionality in between, but be prepared to present all regularly-reported financial information on a retrospective IFRS basis when the switch gets flipped at that certain <span z>date. That would give companies ample time to develop the information as they go along; it will provide information to markets on a complete and consistent basis; and it will give investors, educators and practitioners time to evaluate their situations.&#8221;  <\/span><\/span><\/i><\/span> <span style=\"font-size:85%;\"><a href=\"http:\/\/www.accountingobserver.com\/PublicBlog\/tabid\/54\/EntryID\/12391\/Default.aspx\"><strong><span style=\"color: rgb(0, 0, 153);\"><br \/><\/span><\/strong><\/a><\/span><\/p>\n<p  style=\"margin: 0cm 0cm 0pt 18pt; line-height: 18pt; text-align: right;font-family:arial;\"><span style=\"font-weight: bold;font-size:85%;\" ><a href=\"http:\/\/www.accountingobserver.com\/PublicBlog\/tabid\/54\/EntryID\/12391\/Default.aspx\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: rgb(0, 0, 153);\">Acesso completo ao texto do Accounting Observer<\/span><\/strong><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reproduzo abaixo uma postagem do Blog IFRS , de Marcus C\u00e9sar, sobre a converg\u00eancia do<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96,113,150,177,189],"tags":[],"class_list":["post-2754","post","type-post","status-publish","format-standard","hentry","category-fasb","category-iasb","category-normas-contabeis","category-sec","category-us-gaap"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2754","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=2754"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2754\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}