{"id":2861,"date":"2008-04-02T11:20:00","date_gmt":"2008-04-02T11:20:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/04\/02\/iasb-x-fasb-divergencias-quanto-ao-valor-justo\/"},"modified":"2008-04-02T11:20:00","modified_gmt":"2008-04-02T11:20:00","slug":"iasb-x-fasb-divergencias-quanto-ao-valor-justo","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/04\/02\/iasb-x-fasb-divergencias-quanto-ao-valor-justo\/","title":{"rendered":"IASB x FASB: diverg\u00eancias quanto ao valor justo"},"content":{"rendered":"<p style=\"font-family:arial;\"><span style=\"font-size:100%;\">O jornal CFO.com publicou ontem uma mat\u00e9ria abordando as <\/span><span style=\"font-size:100%;\">diverg\u00eancias do IASB e FASB quanto ao &#8220;valor justo&#8221; (fair-value): \u201c<a href=\"http:\/\/www.cfo.com\/article.cfm\/10950664?f=rsspage\" target=\"blank\" rel=\"noopener\"><b style=\"\">Fair-Value Question Stalls Derivative Standard<\/b><\/a> &#8211; <span style=\"font-style: italic;\">Different definitions in London and Connecticut complicate an effort to simplify accounting<\/span>.\u201d<o:p style=\"font-family: arial;\"><\/o:p><\/span><\/p>\n<p  style=\"font-family:arial;\"><span style=\";font-family:arial;font-size:100%;\"  >De acordo com o artigo,  o <\/span><span style=\"font-size:100%;\"><span style=\"text-transform: uppercase;font-family:arial;\" >FASB <\/span><span style=\"font-family:arial;\">e o<\/span><span style=\"text-transform: uppercase;font-family:arial;\" > IASB <\/span><span style=\"font-family:arial;\">v\u00eam buscando a converg\u00eancia entre suas normas, bem como a redu\u00e7\u00e3o na complexidade da contabilidade, por\u00e9m dentre os entraves para este processo encontra-se quest\u00f5es conceituais e procedimentais. Como exemplo o artigo cita as diferentes defini\u00e7\u00f5es do \u201cvalor justo\u201d como um dos complicadores na busca pela simplifica\u00e7\u00e3o. Aponta ainda que d<\/span><span style=\"font-family:arial;\">e acordo com o artigo o IASB espera ter uma posi\u00e7\u00e3o definitiva sobre o \u201cvalor justo\u201d at\u00e9 2010.<\/span> <o:p><\/o:p><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O jornal CFO.com publicou ontem uma mat\u00e9ria abordando as diverg\u00eancias do IASB e FASB quanto<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[95,113,117,150,189,190,191],"tags":[],"class_list":["post-2861","post","type-post","status-publish","format-standard","hentry","category-fair-value","category-iasb","category-ifrs","category-normas-contabeis","category-us-gaap","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>IASB x FASB: diverg\u00eancias quanto ao valor justo - 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\/04\/02\/iasb-x-fasb-divergencias-quanto-ao-valor-justo\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IASB x FASB: diverg\u00eancias quanto ao valor justo - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"O jornal CFO.com publicou ontem uma mat\u00e9ria abordando as diverg\u00eancias do IASB e FASB quanto\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2008\/04\/02\/iasb-x-fasb-divergencias-quanto-ao-valor-justo\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2008-04-02T11:20:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/04\\\/02\\\/iasb-x-fasb-divergencias-quanto-ao-valor-justo\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/04\\\/02\\\/iasb-x-fasb-divergencias-quanto-ao-valor-justo\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"IASB x FASB: diverg\u00eancias quanto ao valor justo\",\"datePublished\":\"2008-04-02T11:20:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/04\\\/02\\\/iasb-x-fasb-divergencias-quanto-ao-valor-justo\\\/\"},\"wordCount\":134,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Fair Value\",\"IASB\",\"IFRS\",\"Normas Cont\u00e1beis\",\"US Gaap\",\"Valor Justo\",\"Valor Presente\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/04\\\/02\\\/iasb-x-fasb-divergencias-quanto-ao-valor-justo\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/04\\\/02\\\/iasb-x-fasb-divergencias-quanto-ao-valor-justo\\\/\",\"name\":\"IASB x FASB: diverg\u00eancias quanto ao valor justo - 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