{"id":2839,"date":"2008-05-07T10:33:00","date_gmt":"2008-05-07T10:33:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/05\/07\/ate-onde-pode-ir-justo-valor\/"},"modified":"2008-05-07T10:33:00","modified_gmt":"2008-05-07T10:33:00","slug":"ate-onde-pode-ir-justo-valor","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/05\/07\/ate-onde-pode-ir-justo-valor\/","title":{"rendered":"At\u00e9 onde pode ir justo valor?"},"content":{"rendered":"<p><span style=\";font-family:arial;font-size:100%;\"  >Nos EUA d\u00favidas tem sido levantadas na SEC (Securities and Exchange Commission) quanto a implementa\u00e7\u00e3o plena do valor justo (fair-value). H\u00e1 uma demanda forte para que a SEC e FASVB emitam procedimentos pr\u00e1ticas para determina\u00e7\u00e3o do justo valor.<\/p>\n<p>De acordo com reportagem de hoje da Revista CFO.com a capacidade das empresam em determinar um justo valor de avalia\u00e7\u00e3o pode ser mais dif\u00edcil, em compara\u00e7\u00e3o com o custo hist\u00f3rico, devido a uma falta de normas coerentes sobre valoriza\u00e7\u00e3o.<\/p>\n<p>Incertezas surgem sobre a veracidade da valora\u00e7\u00e3o por especialistas. Por essas raz\u00f5es, alguns membros da SEC, em um de seus relat\u00f3rios j\u00e1 prev\u00eaem que &#8220;assumir uma completa mudan\u00e7a para justo valor \u00e9 muito pouco prov\u00e1vel&#8221;.<\/p>\n<p><span style=\"font-size:100%;\"><span style=\"font-family:arial;\">Ainda de acordo com a reportagem h\u00e1 uma expectativa por um <\/span><\/span><\/span><span style=\"font-size:100%;\"><span style=\"font-family:arial;\">um modelo misto que permita utilizar tanto justo valor quanto o custo hist\u00f3rico, enquanto este \u00faltimo n\u00e3o seja gradualmente substitu\u00eddo. <\/span><\/span><br \/><span style=\";font-family:arial;font-size:100%;\"  ><br \/>A implementa\u00e7\u00e3o do Valor Justo como j\u00e1 abordamos neste Blog precisa ser feita com muita cautela, pois corremos o risco de termos uma avalanche de demonstra\u00e7\u00f5es cont\u00e1beis maquiadas.<\/p>\n<p><\/span><span style=\";font-family:arial;font-size:100%;\"  >Leia <a href=\"http:\/\/www.cfo.com\/article.cfm\/11323562\/c_11324249?f=alerts&amp;x=1\" target=\"_blank\" rel=\"noopener\">aqui <\/a>a \u00edntegra da reportagem de Sarah Johnson<\/span> <span style=\";font-family:arial;font-size:100%;\"  >da Revista CFO.com. Leia tamb\u00e9m este <a href=\"http:\/\/www.cfo.com\/article.cfm\/11323562?f=rsspage\" target=\"_blank\" rel=\"noopener\">outro artigo<\/a> da mesma articulista sobre este mesmo tema.<br \/><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nos EUA d\u00favidas tem sido levantadas na SEC (Securities and Exchange Commission) quanto a implementa\u00e7\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,95,96,113,117,132,150,177,190,191],"tags":[],"class_list":["post-2839","post","type-post","status-publish","format-standard","hentry","category-auditoria-independente","category-fair-value","category-fasb","category-iasb","category-ifrs","category-lei-das-sa","category-normas-contabeis","category-sec","category-valor-justo","category-valor-presente"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>At\u00e9 onde pode ir justo valor? 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