{"id":2863,"date":"2008-03-31T11:20:00","date_gmt":"2008-03-31T11:20:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/"},"modified":"2008-03-31T11:20:00","modified_gmt":"2008-03-31T11:20:00","slug":"derivativos-e-nova-norma-do-fasb","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/","title":{"rendered":"Derivativos e nova norma do FASB"},"content":{"rendered":"<p><span style=\"font-size:100%;\"><span style=\"font-family:arial;\">Parece que o processo de converg\u00eancia internacional dos EUA \u00e0s normas do IASB (IFRS) ainda n\u00e3o decolou de vez. <\/span><span style=\"font-family:arial;\">Desta vez a entidade americana baixou instru\u00e7\u00f5es sobre uma Statement sobre Evidencia\u00e7\u00e3o dos Derivativos <\/span><\/span><span style=\";font-family:Arial;font-size:100%;\"  lang=\"PT-BR\" >(FASB Statement N\u00ba. 161 &#8211; <\/span><span style=\"font-size:100%;\"><a style=\"font-family: arial;\" href=\"http:\/\/fasb.org\/pdf\/fas161.pdf\" target=\"blank\" rel=\"noopener\">Statement of Financial Accounting Standards No. 161 &#8211; Disclosures about Derivative Instruments and Hedging Activities<\/a><\/span><span style=\";font-family:Arial;font-size:100%;\"  lang=\"PT-BR\" >)<\/span><span style=\"font-size:100%;\"><span style=\"font-family:arial;\">.<\/span><\/p>\n<p><span style=\"font-family:arial;\">O valor justo ainda causa muita preocupa\u00e7\u00e3o ao mercado e aos respons\u00e1veis pela edi\u00e7\u00e3o das normas cont\u00e1beis nos EUA. Em breve sentiremos os efeitos do vai-vem do valor justo aqui no Brasil.<\/span><\/p>\n<p><span style=\"font-family:arial;\">O jornal <a href=\"http:\/\/www.accountingobserver.com\/PublicBlog\/tabid\/54\/EntryID\/12321\/Default.aspx\" target=\"blank\" rel=\"noopener\">CFO.com<\/a> p<\/span><a style=\"font-family: arial;\" href=\"http:\/\/www.blogger.com\/post-edit.g?blogID=7859590678872199882&amp;postID=8941650323933305718\" target=\"blank\" rel=\"noopener\"><\/a><span style=\"font-family:arial;\">ublicou hoje um interessante artigo sobre esta nova norma, fazendo uma retrospectiva hist\u00f3rica, onde cita o caso <a href=\"http:\/\/analisedebalanco.blogspot.com\/2008\/02\/enron-os-mais-espertos-da-sala-filme.html\" target=\"blank\" rel=\"noopener\">Enron<\/a>.<\/span><\/p>\n<p><span style=\"font-family:arial;\">Leia mais sobre o assunto no site <\/span><a style=\"font-family: arial;\" href=\"http:\/\/www.accountingobserver.com\/Default.aspx?tabid=54\" target=\"blank\" rel=\"noopener\">Accounting Observer<\/a><span style=\"font-family:arial;\">. <\/span><span style=\"font-family:arial;\">De acordo como articulista o mercado est\u00e1 estressado.<\/span><\/p>\n<p><span style=\"font-family:arial;\">Vejam aqui a \u00edntegra do<\/span><\/span><span  lang=\"PT-BR\" style=\"font-family:arial;\">s <a href=\"http:\/\/fasb.org\/news\/nr031908fas161.shtml\" target=\"blank\" rel=\"noopener\">coment\u00e1rios<\/a> do FASB sobre esta norma.<\/span>  <\/p>\n<p><span  lang=\"PT-BR\" style=\"font-family:Georgia;\"><br \/><\/span><span  lang=\"PT-BR\" style=\"font-family:Georgia;\"><o:p><\/o:p><\/span><\/p>\n<p>  <span style=\"font-size:100%;\"><br \/><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parece que o processo de converg\u00eancia internacional dos EUA \u00e0s normas do IASB (IFRS) ainda<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,102,113,117,150],"tags":[],"class_list":["post-2863","post","type-post","status-publish","format-standard","hentry","category-contabilidade-criativa","category-fraudes","category-iasb","category-ifrs","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>Derivativos e nova norma do FASB - 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\/03\/31\/derivativos-e-nova-norma-do-fasb\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Derivativos e nova norma do FASB - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Parece que o processo de converg\u00eancia internacional dos EUA \u00e0s normas do IASB (IFRS) ainda\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2008-03-31T11:20:00+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\\\/03\\\/31\\\/derivativos-e-nova-norma-do-fasb\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/03\\\/31\\\/derivativos-e-nova-norma-do-fasb\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Derivativos e nova norma do FASB\",\"datePublished\":\"2008-03-31T11:20:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/03\\\/31\\\/derivativos-e-nova-norma-do-fasb\\\/\"},\"wordCount\":151,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Contabilidade Criativa\",\"Fraude Cont\u00e1bil\",\"IASB\",\"IFRS\",\"Normas Cont\u00e1beis\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/03\\\/31\\\/derivativos-e-nova-norma-do-fasb\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/03\\\/31\\\/derivativos-e-nova-norma-do-fasb\\\/\",\"name\":\"Derivativos e nova norma do FASB - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"datePublished\":\"2008-03-31T11:20:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/03\\\/31\\\/derivativos-e-nova-norma-do-fasb\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/03\\\/31\\\/derivativos-e-nova-norma-do-fasb\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/03\\\/31\\\/derivativos-e-nova-norma-do-fasb\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Derivativos e nova norma do FASB\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Derivativos e nova norma do FASB - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/","og_locale":"pt_BR","og_type":"article","og_title":"Derivativos e nova norma do FASB - Prof. Alexandre Alcantara","og_description":"Parece que o processo de converg\u00eancia internacional dos EUA \u00e0s normas do IASB (IFRS) ainda","og_url":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2008-03-31T11:20:00+00:00","author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Derivativos e nova norma do FASB","datePublished":"2008-03-31T11:20:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/"},"wordCount":151,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"articleSection":["Contabilidade Criativa","Fraude Cont\u00e1bil","IASB","IFRS","Normas Cont\u00e1beis"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/","url":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/","name":"Derivativos e nova norma do FASB - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"datePublished":"2008-03-31T11:20:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/31\/derivativos-e-nova-norma-do-fasb\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Derivativos e nova norma do FASB"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2863","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=2863"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2863\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}