{"id":2879,"date":"2008-03-17T11:22:00","date_gmt":"2008-03-17T11:22:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/03\/17\/normas-de-adequacao-ao-ifrs-entram-em-audiencia-publica\/"},"modified":"2008-03-17T11:22:00","modified_gmt":"2008-03-17T11:22:00","slug":"normas-de-adequacao-ao-ifrs-entram-em-audiencia-publica","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/03\/17\/normas-de-adequacao-ao-ifrs-entram-em-audiencia-publica\/","title":{"rendered":"Normas de adequa\u00e7\u00e3o ao IFRS entram em audi\u00eancia p\u00fablica"},"content":{"rendered":"<p><span style=\"font-family:arial;font-size:100%;\">A CVM (Comiss\u00e3o de Valores Mobili\u00e1rios) divulgou, na sexta-feira, o documento que cont\u00e9m o conjunto de normas gerais sobre o novo modelo cont\u00e1bil internacional. Ter\u00e3o de enquadrar-se \u00e0s regras do IFRS (International Financial Reporting Standards) companhias de capital aberto ou aquelas consideradas de grande porte. Esse \u00faltimo grupo inclui aquelas empresas com ativos totais de valor superior a R$ 240 milh\u00f5es ou cuja receita bruta anual supere os R$ 300 milh\u00f5es.<\/p>\n<p>&#8220;Trata-se do arcabou\u00e7o legal necess\u00e1rio para implantar a lei e tamb\u00e9m dirimir algumas d\u00favidas ainda existentes&#8221;, afirma o vice-coordenador t\u00e9cnico do CPC (Comit\u00ea de Pronunciamentos Cont\u00e1bil), Eliseu Martins. Em sua opini\u00e3o, a nova legisla\u00e7\u00e3o junta-se \u00e0 delibera\u00e7\u00e3o 29, que estabelece , desde 1986, os par\u00e2metros conceituais b\u00e1sicos da contabilidade das companhias abertas que operam no Pa\u00eds. &#8220;Ela tem aspectos muito bem resolvidos que devem ser agregados aos princ\u00edpios introduzidos pelo IFRS&#8221;, afirma.<\/p>\n<p>Ao longo deste ano, o \u00f3rg\u00e3o que regula o mercado de capitais brasileiro e o CPC, que centraliza a divulga\u00e7\u00e3o das normas, devem divulgar uma s\u00e9rie de documentos sobre mat\u00e9ria cont\u00e1bil. Eles ser\u00e3o colocados em per\u00edodo de audi\u00eancia p\u00fablica, em que podem receber sugest\u00f5es. O objetivo do CPC, no entanto, \u00e9 modificar o menos poss\u00edvel o conte\u00fado original do IFRS. &#8220;\u00c9 importante manter os princ\u00edpios da nova regra. O ideal \u00e9 implantar o IFRS zero, ou seja, mais pr\u00f3ximo poss\u00edvel do que foi publicado&#8221;, explica Martins, que tamb\u00e9m \u00e9 professor da Fipecafi (Funda\u00e7\u00e3o Instituto de Pesquisas Cont\u00e1beis, Atuariais e Financeiras), que tem sido uma das institui\u00e7\u00f5es acad\u00eamicas mais envolvidas durante o processo de alinhamento cont\u00e1bil no Pa\u00eds.<\/p>\n<p><span style=\"font-weight: bold;\">Fluxo de caixa<\/span><\/p>\n<p>O terceiro pronunciamento colocado em audi\u00eancia p\u00fablica tratar\u00e1 sobre as demonstra\u00e7\u00f5es de fluxo de caixa das empresas.<\/p>\n<p>Sua minuta j\u00e1 est\u00e1 nas p\u00e1ginas do CPC e da CVM na internet e ficar\u00e1 at\u00e9 o dia 15 de abril dispon\u00edvel para sugest\u00f5es. A principal modifica\u00e7\u00e3o diz respeito \u00e0 demonstra\u00e7\u00e3o dos fluxos de gera\u00e7\u00e3o de caixa das companhias locais. Hoje, ela \u00e9 facultativa. &#8220;H\u00e1 empresas que adotam o procedimento, como melhores pr\u00e1ticas&#8221;, diz Jos\u00e9 \u00b4Carlos Bezerra, da \u00e1rea de normas cont\u00e1beis da CVM.<\/p>\n<p>(Gazeta Mercantil\/Finan\u00e7as &amp; Mercados &#8211; P\u00e1g. 2)(Luciano Feltrin) &#8211; 17\/03\/2008<span style=\"font-style: italic;\"><br \/><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A CVM (Comiss\u00e3o de Valores Mobili\u00e1rios) divulgou, na sexta-feira, o documento que cont\u00e9m o conjunto<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,60,117,132,142,150],"tags":[],"class_list":["post-2879","post","type-post","status-publish","format-standard","hentry","category-cpc","category-cvm","category-ifrs","category-lei-das-sa","category-mercado-de-capitais","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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