{"id":2842,"date":"2008-05-05T12:23:00","date_gmt":"2008-05-05T12:23:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/05\/05\/cvm-edita-instrucao-sobre-implementacao-da-lei-no-11-63808\/"},"modified":"2008-05-05T12:23:00","modified_gmt":"2008-05-05T12:23:00","slug":"cvm-edita-instrucao-sobre-implementacao-da-lei-no-11-63808","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/05\/05\/cvm-edita-instrucao-sobre-implementacao-da-lei-no-11-63808\/","title":{"rendered":"CVM edita Instru\u00e7\u00e3o sobre implementa\u00e7\u00e3o da Lei n\u00ba 11.638\/08"},"content":{"rendered":"

A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) editou em 02\/05\/08, a Instru\u00e7\u00e3o CVM n\u00b0 469\/08, que apresenta diretrizes para o tratamento dos principais aspectos das informa\u00e7\u00f5es cont\u00e1beis que foram alterados pela Lei n\u00ba 11.638, de 28 de dezembro de 2007. <\/span><\/p>\n

A instru\u00e7\u00e3o disp\u00f5e sobre os seguintes aspectos:<\/span><\/p>\n

1. faculta a aplica\u00e7\u00e3o das disposi\u00e7\u00f5es da Lei n\u00ba 11.638\/07 \u00e0s Informa\u00e7\u00f5es Trimestrais (ITRs) durante o ano de 2008. Entretanto, no caso da n\u00e3o aplica\u00e7\u00e3o do disposto na Lei n\u00ba 11.638, as companhias abertas dever\u00e3o divulgar em nota explicativa \u00e0s ITRs de 2008 uma descri\u00e7\u00e3o das altera\u00e7\u00f5es que possam ter impacto sobre as demonstra\u00e7\u00f5es financeiras de final de exerc\u00edcio. De qualquer maneira, todas as companhias devem aplicar as determina\u00e7\u00f5es da Instru\u00e7\u00e3o CVM n\u00ba 469\/08, independentemente de apresentarem os efeitos da Lei 11.638\/07 a partir do 1\u00b0 ITR de 2008 ou ao final do per\u00edodo.<\/span><\/p>\n

b) traz orienta\u00e7\u00e3o transit\u00f3ria sobre a elabora\u00e7\u00e3o da demonstra\u00e7\u00e3o do valor adicionado, que demonstra o quanto de riqueza uma empresa produziu e de que forma essa riqueza foi distribu\u00edda: a CVM emitir\u00e1 uma norma espec\u00edfica sobre o assunto, conforme cronograma estabelecido com o CPC;<\/span><\/p>\n

c) trata de contabiliza\u00e7\u00f5es espec\u00edficas alteradas pela Lei n\u00ba 11.638, como:<\/span><\/p>\n

1. os saldos das Reservas de Capital extintas oriundas de pr\u00eamio recebido na emiss\u00e3o de deb\u00eantures e de doa\u00e7\u00f5es e subven\u00e7\u00f5es para investimento, que poder\u00e3o ser mantidos nas respectivas contas;<\/span><\/p>\n

2. a manuten\u00e7\u00e3o do saldo da Reserva de Reavalia\u00e7\u00e3o at\u00e9 a sua efetiva realiza\u00e7\u00e3o ou estorno, devendo, no caso de estorno, retroagir ao in\u00edcio do exerc\u00edcio social;<\/span><\/p>\n

3. a destina\u00e7\u00e3o do saldo da conta de lucros acumulados para reservas de lucro e\/ou distribui\u00e7\u00e3o de dividendos;<\/span><\/p>\n

4. o ajuste a valor presente, aplicado \u00e0s opera\u00e7\u00f5es de longo prazo, em qualquer situa\u00e7\u00e3o, e \u00e0s opera\u00e7\u00f5es de curto prazo, quando houver efeitos relevantes, com base em taxas de desconto espec\u00edficas aos riscos dos ativos e passivos;<\/span><\/p>\n

5. a divulga\u00e7\u00e3o em nota explicativa das remunera\u00e7\u00f5es baseadas em a\u00e7\u00f5es nas informa\u00e7\u00f5es trimestrais e nas demonstra\u00e7\u00f5es financeiras, enquanto n\u00e3o for emitida norma espec\u00edfica sobre sua contabiliza\u00e7\u00e3o;<\/span><\/p>\n

6. a mudan\u00e7a nos crit\u00e9rios para c\u00e1lculo da equival\u00eancia patrimonial de coligadas, que passa a considerar o percentual de 20% ou mais do capital votante em lugar de 20% do capital total, como na regra anterior.<\/span><\/p>\n

A Instru\u00e7\u00e3o CVM n\u00b0 469\/08 determina tamb\u00e9m a ado\u00e7\u00e3o dos valores de mercado nas opera\u00e7\u00f5es de incorpora\u00e7\u00e3o, fus\u00e3o e cis\u00e3o que, entretanto, poder\u00e3o ser, temporariamente, contabilizadas pelo valor cont\u00e1bil at\u00e9 o encerramento do exerc\u00edcio social em curso. Al\u00e9m disso, as companhias estrangeiras que captam recursos no mercado de capitais brasileiro atrav\u00e9s de BDRs, e que adotem as normas cont\u00e1beis internacionais, foram dispensadas da apresenta\u00e7\u00e3o da reconcilia\u00e7\u00e3o de patrim\u00f4nio l\u00edquido e de resultado prevista anteriormente nas normas da CVM.<\/span><\/p>\n

Esta Instru\u00e7\u00e3o esteve em audi\u00eancia p\u00fablica, entre 19\/03\/08 e 04\/04\/08, e incorporou as sugest\u00f5es enviadas que foram consideradas pertinentes ao aperfei\u00e7oamento do texto, n\u00e3o tendo sido substancialmente modificados os elementos apresentados na minuta inicial.<\/span><\/p>\n

Clique aqui<\/a> para acessar a \u00edntegra da Instru\u00e7\u00e3o CVM n\u00ba 469\/08 <\/span><\/span>e aquipara a respectiva Nota Explicativa referente \u00e0 Instru\u00e7\u00e3o<\/a>.<\/span>
<\/span>
Fonte<\/span>: CVM<\/span>
<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) editou em 02\/05\/08, a Instru\u00e7\u00e3o CVM n\u00b0 469\/08, que<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,95,132,150,190,191],"tags":[],"class_list":["post-2842","post","type-post","status-publish","format-standard","hentry","category-cvm","category-fair-value","category-lei-das-sa","category-normas-contabeis","category-valor-justo","category-valor-presente"],"yoast_head":"\nCVM edita Instru\u00e7\u00e3o sobre implementa\u00e7\u00e3o da Lei n\u00ba 11.638\/08 - 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\/05\/05\/cvm-edita-instrucao-sobre-implementacao-da-lei-no-11-63808\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CVM edita Instru\u00e7\u00e3o sobre implementa\u00e7\u00e3o da Lei n\u00ba 11.638\/08 - 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