{"id":2757,"date":"2008-07-31T12:22:00","date_gmt":"2008-07-31T12:22:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/07\/31\/o-que-sera-dos-estoques-de-agio-nos-balancos\/"},"modified":"2008-07-31T12:22:00","modified_gmt":"2008-07-31T12:22:00","slug":"o-que-sera-dos-estoques-de-agio-nos-balancos","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/31\/o-que-sera-dos-estoques-de-agio-nos-balancos\/","title":{"rendered":"O que ser\u00e1 dos “estoques de \u00e1gio” nos balan\u00e7os?"},"content":{"rendered":"
Empresas t\u00eam R$ 35,5 bi de \u00e1gio estocado nos balan\u00e7os<\/span><\/strong> <\/div>\n
Valor Online <\/div>\n
O estoque de \u00e1gio das companhias abertas brasileiras \u00e9 mais um motivo para os investidores se interessarem pelo tema. Esse saldo est\u00e1 presente no balan\u00e7o de 76 empresas e soma R$ 35,5 bilh\u00f5es, segundo pesquisa do Valor, baseada em dados da Econom\u00e1tica.<\/p>\n

O tratamento cont\u00e1bil a ser dado a esse estoque ainda est\u00e1 indefinido. A regra para o \u00e1gio ser\u00e1 feita pela Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) e pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) no pr\u00f3ximo ano. Por isso, no balan\u00e7o anual de 2008, nada mudar\u00e1.<\/p>\n

S\u00f3 quando o assunto for normatizado \u00e9 que ser\u00e1 definido o futuro dos estoques nos balan\u00e7os, explicou Eliseu Martins, professor da Fipecafi e membro do CPC. “Esse \u00e9 um dos n\u00f3s do processo de converg\u00eancia com o IFRS”, afirmou S\u00e9rgio Citeroni, s\u00f3cio da Ernst & Young<\/a><\/strong>.<\/p>\n

Ainda n\u00e3o se sabe se as companhias ter\u00e3o de refazer suas contas para reclassificar o \u00e1gio j\u00e1 registrado – dividindo-o corretamente entre expectativa de resultado futuro e mais valia (valor de mercado) – ou se deixar\u00e3o tudo como est\u00e1. “O que fazer com as compras realizadas no passado?”, questionou Citeroni.<\/em>
[…]
Leia a \u00edntegra desta mat\u00e9ria do
Valor Econ\u00f4mico no site do CFC<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Empresas t\u00eam R$ 35,5 bi de \u00e1gio estocado nos balan\u00e7os Valor Online O estoque de<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,18,47,54,113,117,132,142,187,190],"tags":[],"class_list":["post-2757","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-auditoria-independente","category-contabilidade-internacional","category-cpc","category-iasb","category-ifrs","category-lei-das-sa","category-mercado-de-capitais","category-transparencia-contabil","category-valor-justo"],"yoast_head":"\nO que ser\u00e1 dos "estoques de \u00e1gio" nos balan\u00e7os? - 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\/07\/31\/o-que-sera-dos-estoques-de-agio-nos-balancos\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O que ser\u00e1 dos "estoques de \u00e1gio" nos balan\u00e7os? 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