{"id":2820,"date":"2008-06-01T13:13:00","date_gmt":"2008-06-01T13:13:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/06\/01\/a-nova-hierarquia-das-normas-contabeis-dos-eua\/"},"modified":"2008-06-01T13:13:00","modified_gmt":"2008-06-01T13:13:00","slug":"a-nova-hierarquia-das-normas-contabeis-dos-eua","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/06\/01\/a-nova-hierarquia-das-normas-contabeis-dos-eua\/","title":{"rendered":"A nova hierarquia das normas cont\u00e1beis dos EUA"},"content":{"rendered":"<p>O Prof. C\u00e9sar Tib\u00farcio (UNB) postou em seu blog uma nota sobre a FAS 162 (FASB). No post ele faz men\u00e7\u00e3o ao seu novo livro <a href=\"http:\/\/www.editoraatlas.com.br\/Atlas\/portal\/ProductDetail.ctrl.aspx?product_id=8522450307\">Teoria da Contabilidade <\/a> (Atlas, 2008).<\/p>\n<p>&#8212;&#8212; Leia o post &#8212;&#8212;<br \/><strong><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2008\/06\/nova-hierarquia-das-normas-contbeis-dos.html\">A nova hierarquia das normas cont\u00e1beis dos EUA <\/a><\/strong><\/p>\n<p>Como hist\u00f3ria das normas cont\u00e1beis dos Estados Unidos \u00e9 muito rica (vide cap\u00edtulo 3 do livro de Teoria da Contabilidade, por exemplo). O novo <a href=\"http:\/\/www.fasb.org\/pdf\/fas162.pdf\">Fas 162<\/a>, sobre a hierarquia dessas normas, modifica o que j\u00e1 existia.<\/p>\n<p>a. FASB Statements (Fasb S) of Financial Accounting Standards and Interpretations, FASB Statement 133 Implementation Issues, FASB Staff Positions, and AmericanInstitute of Certified Public Accountants (AICPA) Accounting Research Bulletins (ARB) e Accounting Principles Board (APB) Opinions que n\u00e3o foram substitu\u00eddos por normas do FASB;<\/p>\n<p>b. FASB Technical Bulletins (Fasb TB) e, se n\u00e3o foi substitu\u00eddo, FASB, AICPA Industry Audit and Accounting Guides and Statements of Position;<\/p>\n<p>c. AICPA Accounting Standards Executive Committee Practice Bulletins que n\u00e3o foi substitu\u00eddo pelo FASB, FASB Emerging Issues Task Force (EITF) e EITF D-Topicsd.<\/p>\n<p>d. Implementation guides (Q&amp;As), AICPA Accounting Interpretations, AICPA Industry Audit and Accounting Guides and Statements of Position que n\u00e3o foram substitu\u00eddas pelo FASB e pr\u00e1ticas usadas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Prof. C\u00e9sar Tib\u00farcio (UNB) postou em seu blog uma nota sobre a FAS 162<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96,150],"tags":[],"class_list":["post-2820","post","type-post","status-publish","format-standard","hentry","category-fasb","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A nova hierarquia das normas cont\u00e1beis dos EUA - 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\/06\/01\/a-nova-hierarquia-das-normas-contabeis-dos-eua\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A nova hierarquia das normas cont\u00e1beis dos EUA - 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