{"id":2784,"date":"2008-07-08T10:41:00","date_gmt":"2008-07-08T10:41:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/07\/08\/cpc-x-norma-sobre-itangiveis-ias-38\/"},"modified":"2008-07-08T10:41:00","modified_gmt":"2008-07-08T10:41:00","slug":"cpc-x-norma-sobre-itangiveis-ias-38","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/08\/cpc-x-norma-sobre-itangiveis-ias-38\/","title":{"rendered":"CPC x Norma sobre Itang\u00edveis (IAS 38)"},"content":{"rendered":"<div style=\"text-align: right;\"><span style=\"font-size:85%;\">Gazeta Mercantil<\/span><\/p>\n<p><span style=\"font-style: italic;font-size:100%;\" ><span style=\"font-weight: bold;\">Intang\u00edvel deve ganhar mais tempo<\/span><\/span><\/p>\n<p><span style=\"font-style: italic;\">O documento que regular\u00e1 o tratamento que ter\u00e3o os ativos intang\u00edveis dentro dos balan\u00e7os das companhias deve ser submetido a um novo per\u00edodo de audi\u00eancia p\u00fablica. O objetivo \u00e9 que a vers\u00e3o brasileira da norma n\u00e3o fique descaracterizado em rela\u00e7\u00e3o ao conte\u00fado do IAS 38, par\u00e1grafo do IFRS que aborda o tema.<\/span><\/p>\n<p><span style=\"font-style: italic;\">A informa\u00e7\u00e3o foi dada ontem, por Edison Arisa, coordenador-t\u00e9cnico do CPC (Comit\u00ea de Pronunciamentos Cont\u00e1beis). Uma primeira minuta, colocada \u00e0 disposi\u00e7\u00e3o para coment\u00e1rios e sugest\u00f5es do mercado, teve seu prazo vencido em 26 de maio. Seu conte\u00fado extrapolava o do IAS 38.<\/span><\/p>\n<p><span style=\"font-style: italic;\">Foram inclu\u00eddos, por exemplo, itens relacionados aos conceitos de apura\u00e7\u00e3o e de mensura\u00e7\u00e3o de \u00e1gios (possibilidade de ganhos futuros) em uma aquisi\u00e7\u00e3o. &#8220;Nossa avalia\u00e7\u00e3o \u00e9 de que provavelmente ser\u00e1 necess\u00e1rio retirar da norma essa parte. A decis\u00e3o prov\u00e1vel ser\u00e1 optar por colocar em uma nova audi\u00eancia p\u00fablica duas normas separadas&#8221;, explica Edison Arisa.<\/span><\/p>\n<p><span style=\"font-weight: bold; font-style: italic;\">Mais recursos<\/span><\/p>\n<p><span style=\"font-style: italic;\">De acordo com o  executivo, a atual estrutura de trabalho do CPC precisa ser aprimorada para dar conta da pesada agenda de tarefas a que ser\u00e1 submetido o \u00f3rg\u00e3o at\u00e9 o pr\u00f3ximo ano, quando a regula\u00e7\u00e3o dos mais importantes dispositivos da lei 11.638 ter\u00e1 de estar \u00e1 disposi\u00e7\u00e3o das empresas. &#8220;Estamos pleiteando recursos ao BID (Banco Interamericano de Desenvolvimento&#8221;, diz Arisa<\/span>.<\/p>\n<p><span style=\"font-style: italic;\">(<a href=\"http:\/\/www.gazetamercantil.com.br\/integraNoticia.aspx?Param=12%2C0%2C+%2C1930450%2CUIOU\" target=\"_blank\" rel=\"noopener\">Gazeta Mercantil,<\/a> 08\/07\/08\/Finan\u00e7as &amp; Mercados &#8211; P\u00e1g. 4<\/span>)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Gazeta Mercantil Intang\u00edvel deve ganhar mais tempo O documento que regular\u00e1 o tratamento que ter\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,117,132,150],"tags":[],"class_list":["post-2784","post","type-post","status-publish","format-standard","hentry","category-cpc","category-ifrs","category-lei-das-sa","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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