{"id":2859,"date":"2008-04-07T10:51:00","date_gmt":"2008-04-07T10:51:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/04\/07\/goodbye-gaap\/"},"modified":"2008-04-07T10:51:00","modified_gmt":"2008-04-07T10:51:00","slug":"goodbye-gaap","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/04\/07\/goodbye-gaap\/","title":{"rendered":"Goodbye GAAP"},"content":{"rendered":"<p><span style=\"font-family:arial;\">Esta \u00e9 a chamada de capa, bastante sugestiva, da revista eletr\u00f4nica CFO.com publicada em sua edi\u00e7\u00e3o de abril\/2008: &#8220;<strong>Goodbye GAAP<\/strong>&#8220;.<\/p>\n<p>De acordo com a mat\u00e9ria ser\u00e1 uma converg\u00eancia de iguais (FASB-GAAP x IASB- IFRS), pois poucas diverg\u00eancias ainda est\u00e3o para serem resolvidas. Continua mostrando que \u00e9 inevit\u00e1vel que as empresas de capital aberto adotem a IFRS, e que observadores entedem que a FASB deveria acabar de vez com a GAAP.<\/p>\n<p>O articulista afirmam que foi a grande press\u00e3o das empresas de auditoria independente sobre a SEC, levando esta desde o final de 2007 permitir que as empresas estrangeiras, com a\u00e7\u00f5es listadas no mercado americano, apresentassem as suas demonstra\u00e7\u00f5es no padr\u00e3o IFRS sem conciliar com a GAAP.<\/p>\n<p>Comenta ainda sobre os custos envolvidos com a migra\u00e7\u00e3o do padr\u00e3o GAAP-US para IFRS, dentre outros pontos.<\/p>\n<p>Leia <\/span><a href=\"http:\/\/www.cfo.com\/article.cfm\/10919122\/c_10941875?f=magazine_coverstory\"><span style=\"font-family:arial;\">aqui <\/span><\/a><span style=\"font-family:arial;\">a \u00edntrega da mat\u00e9ria.<\/span><br \/><span style=\"font-family:arial;\"><\/span><br \/><span style=\"font-family:arial;\">Para demonstrar o quanto \u00e9 pol\u00eamico o tema GAAP x IFRS transcrevemos a seguir uma das postagens comentando a reportagem acima. O autor alerta para uma poss\u00edvel avalanche de fraudes cont\u00e1beis e pede que os investidores fiquem em alerta.<\/span><\/p>\n<ul>\n<li><span style=\"font-family:georgia;\"><strong>IFRS will make fraud easier and more prevalent.- <\/strong>The International Financial Reporting Standards (IFRS) have not been written with consideration of actual and potential abuses and frauds in mind. Even GAAP is weak on this point, as no member of FASB has ever had any training in fraud prevention or detection. However, GAAP is far better than the scanty standards of the IFRS. With the so-called convergence, the world should be prepared for much larger Enrons, Worldcoms, Halliburtons, Quests, Peregrines, Sunbeam Products, Waste Managements, and so on and so forth. Shareholders will need to brace themselves for the forthcoming torrent of frauds&#8211;but this time, they may have far less recourse, with the loosy goosey IFRS. &#8211; Posted by Ralph Adamo April 03, 2008 03:44 pm <\/span><a href=\"http:\/\/www.cfo.com\/article.cfm\/l_comments\/10919122?context_id=10941875#3338\"><span style=\"font-family:georgia;\">http:\/\/www.cfo.com\/article.cfm\/l_comments\/10919122?context_id=10941875#3338<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Esta \u00e9 a chamada de capa, bastante sugestiva, da revista eletr\u00f4nica CFO.com publicada em sua<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,102,113,117,150,177],"tags":[],"class_list":["post-2859","post","type-post","status-publish","format-standard","hentry","category-auditoria-independente","category-fraudes","category-iasb","category-ifrs","category-normas-contabeis","category-sec"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2859","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=2859"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2859\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}