{"id":2819,"date":"2008-06-02T10:21:00","date_gmt":"2008-06-02T10:21:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/06\/02\/cpc-relatorio-da-audiencia-publica\/"},"modified":"2008-06-02T10:21:00","modified_gmt":"2008-06-02T10:21:00","slug":"cpc-relatorio-da-audiencia-publica","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/06\/02\/cpc-relatorio-da-audiencia-publica\/","title":{"rendered":"CPC: Relat\u00f3rio da Audi\u00eancia P\u00fablica"},"content":{"rendered":"<p><span style=\"font-size:100%;\"><span style=\"font-family:arial;\"><\/span><span style=\"font-family:arial;\"><\/span><span style=\"font-family:arial;\">O Conselho Federal de Contabilidade, atrav\u00e9s da resolu\u00e7\u00e3o CFC 1.121\/08, de 28\/03\/2008 aprovou a &#8220;<\/span><a style=\"FONT-FAMILY: arial\" href=\"http:\/\/www.cfc.org.br\/sisweb\/sre\/docs\/RES_1121.doc\" target=\"blank\" rel=\"noopener\">NBC T 1 \u2013 Estrutura Conceitual para a Elabora\u00e7\u00e3o e Apresenta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/a><span style=\"font-family:arial;\">&#8220;, elaborado pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC), do qual o CFC faz p\u00e1rte. Esta norma foi elaborada a partir do Framework for the Preparation and Presentation of Financial Statements do IASB. (<a href=\"http:\/\/analisedebalanco.blogspot.com\/2008\/04\/cfc-aprova-nova-norma-sobre-estrutura.html\">Post de 01\/04\/2008<\/a>).<\/p>\n<p><\/span><\/span><span style=\"font-size:100%;\"><span style=\"font-family:arial;\">Confira a seguir os coment\u00e1rios feitos pelo Prof. C\u00e9sar Tib\u00farcio sobre a minuta do Relat\u00f3rio da Audi\u00eancia P\u00fablica do CPC sobre o Pronunciamento Conceitual B\u00e1sico \u201c<\/span><span style=\"FONT-WEIGHT: bold;font-family:arial;\" >Estrutura Conceitual para a Elabora\u00e7\u00e3o e Apresenta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/span><span style=\"font-family:arial;\">\u201d que esteve em audi\u00eancia p\u00fablica conjunta com a Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) at\u00e9 15\/10\/2007, e que resultou na promulga\u00e7\u00e3o da NBC T 1 pelo CFC.<\/span><\/span><\/p>\n<p>::::::::::::::::::::::::::::::::::::::::::::::::::::::<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2008\/06\/02\/cpc-relatorio-da-audiencia-publica\/#Estrutura_Conceitual_Opcoes\" >Estrutura Conceitual: Op\u00e7\u00f5es<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Estrutura_Conceitual_Opcoes\"><\/span>Estrutura Conceitual: Op\u00e7\u00f5es<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-size:85%;\">Fonte: <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2008\/06\/estrutura-conceitual-opes.html\" target=\"blank\" rel=\"noopener\">>Contabilidade Financeira<\/a><\/span><\/p>\n<p><a href=\"http:\/\/www.normaslegais.com.br\/legislacao\/anexo4_cvm539.htm\" target=\"\" _blank=\"\" rel=\"noopener\">Este documento<\/a> mostra as op\u00e7\u00f5es do Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC). Est\u00e1 claro a escolha em \u201ctraduzir\u201d o documento do Iasb:<\/p>\n<blockquote><p><span style=\"FONT-STYLE: italic\">\u201cN\u00e3o h\u00e1 como se falar em converg\u00eancia se o documento b\u00e1sico, Estrutura Conceitual, n\u00e3o for basicamente o mesmo entre n\u00f3s e o IASB\u201d<br \/><\/span><\/p><\/blockquote>\n<p>Tendo por base isso, n\u00e3o adotou-se o termo \u201cprinc\u00edpio\u201d ou \u201cpostulado\u201d, inclusive da entidade.<\/p>\n<p>Rejeitou-se a palavra \u201cnormas\u201d pois a legisla\u00e7\u00e3o brasileira veda que os \u00f3rg\u00e3os governamentais deleguem os poderes de legislar. Assim, nem a CVM, nem o Bacen ou a Susep podem delegar o poder de normatizar.<\/p>\n<p>Outro aspecto interessante \u00e9 que a Demonstra\u00e7\u00e3o do Resultado n\u00e3o apresenta defini\u00e7\u00e3o de resultado operacional (e n\u00e3o operacional). Alega-se que<br \/><span style=\"FONT-STYLE: italic\"><\/p>\n<blockquote><p>\u201cessa classifica\u00e7\u00e3o (&#8230;) n\u00e3o existe no IASB e est\u00e1 praticamente em extin\u00e7\u00e3o no mundo. O relevante \u00e9, nas Demonstra\u00e7\u00f5es Cont\u00e1beis, a indica\u00e7\u00e3o do que \u00e9 recorrente e do que n\u00e3o \u00e9 recorrente\u201d<\/p><\/blockquote>\n<p><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Conselho Federal de Contabilidade, atrav\u00e9s da resolu\u00e7\u00e3o CFC 1.121\/08, de 28\/03\/2008 aprovou a &#8220;NBC<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,113,132,150],"tags":[],"class_list":["post-2819","post","type-post","status-publish","format-standard","hentry","category-cfc","category-iasb","category-lei-das-sa","category-normas-contabeis"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2819","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=2819"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2819\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}