{"id":2755,"date":"2008-08-02T10:41:00","date_gmt":"2008-08-02T10:41:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/08\/02\/uma-medida-para-cada-segmento\/"},"modified":"2008-08-02T10:41:00","modified_gmt":"2008-08-02T10:41:00","slug":"uma-medida-para-cada-segmento","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/08\/02\/uma-medida-para-cada-segmento\/","title":{"rendered":"Uma medida para cada segmento"},"content":{"rendered":"<p><span style=\"font-family: arial;\">A op\u00e7\u00e3o entre valor justo ou custo hist\u00f3rico ainda divide ascompanhias americanas, ao ponto de se observar a aplica\u00e7\u00e3o das duas medidas de avalia\u00e7\u00e3o por algumas delas. Isto tem levado o mercado a n\u00e3o compreender de forma adequada os resultados apresentados nas demonstra\u00e7\u00f5es cont\u00e1beis.<\/p>\n<p>Inicia-se um movimento na SEC para que a aplica\u00e7\u00e3o dos crit\u00e9rios de avalia\u00e7\u00e3o sejam aplicados de maneira uniforme, de forma a coibir a aplica\u00e7\u00e3o das duas medidas ao mesmo tempo.<\/p>\n<p>Um poss\u00edvel solu\u00e7\u00e3o para o conflito seria  um proncunciamento do FASB no sentido de indicar qual deve ser o crit\u00e9rio de avalia\u00e7\u00e3o a ser adotado por cada segmento econ\u00f4mico.<\/p>\n<p>Veja maiores detalhes em  &#8220;<\/span><span style=\"font-family: arial;font-size:100%;\" ><a href=\"http:\/\/www.cfo.com\/article.cfm\/11872209\"><span style=\"font-weight: bold;\">Mulling the Fair-Value, Historic-Cost Choice<\/span><\/a> &#8211;<\/span><span style=\"font-family: arial;font-size:100%;\" > Companies shouldn&#8217;t report each business activity in a mixture of ways, an SEC advisory committee contends&#8221;. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A op\u00e7\u00e3o entre valor justo ou custo hist\u00f3rico ainda divide ascompanhias americanas, ao ponto de<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,95,96,150,177,190,191],"tags":[],"class_list":["post-2755","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-fair-value","category-fasb","category-normas-contabeis","category-sec","category-valor-justo","category-valor-presente"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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