{"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"],"_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}]}}