{"id":2897,"date":"2008-02-28T13:53:00","date_gmt":"2008-02-28T13:53:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/02\/28\/andamento-da-lei-das-s-a-depende-de-normatizacoes\/"},"modified":"2008-02-28T13:53:00","modified_gmt":"2008-02-28T13:53:00","slug":"andamento-da-lei-das-s-a-depende-de-normatizacoes","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/02\/28\/andamento-da-lei-das-s-a-depende-de-normatizacoes\/","title":{"rendered":"Andamento da Lei das S.A depende de normatiza\u00e7\u00f5es"},"content":{"rendered":"<p><span style=\"font-size:100%;\"><span style=\"font-family: arial;\">A Lei das S.A, que passou a vigorar em 1\u00b0 de janeiro de 2008, ainda gera in\u00fameras d\u00favidas e incertezas a profissionais envolvidos no processo. &#8216;Embora n\u00e3o seja perfeita, as d\u00favidas ser\u00e3o sanadas conforme as normatiza\u00e7\u00f5es do Banco Central (BC), da Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) e da Superintend\u00eancia de Seguros Privados (Susep) forem sendo divulgadas&#8217;, disse Eliseu Martins, professor da Funda\u00e7\u00e3o Instituto de Pesquisas Cont\u00e1beis, Atuariais e Financeiras (Fipecafi) e vice-coordenador t\u00e9cnico do Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC).<\/span><\/p>\n<p><span style=\"font-family: arial;\">Durante evento promovido pela entidade, o professor aconselhou \u00e0s empresas a refazerem seus balan\u00e7os de 2006, os resultados de 2007 e tamb\u00e9m o balan\u00e7o de 2007. &#8216;Se as empresas ter\u00e3o que refazer seus balan\u00e7os referentes a 2006 ainda n\u00e3o sabemos. Isso ainda vai depender da normatiza\u00e7\u00e3o da CVM e dos \u00f3rg\u00e3os reguladores. J\u00e1 os balan\u00e7os de 2007 ter\u00e3o que ser revistos a n\u00e3o ser que as diferen\u00e7as sejam irrelevantes&#8217;.<\/span><\/p>\n<p><span style=\"font-family: arial;\">Atualmente, sabe-se que a Gerdau foi a \u00fanica empresa brasileira a adotar integralmente, no balan\u00e7o consolidado de 2007, as normas internacionais de contabilidade (IFRS). Por\u00e9m, bancos e seguradoras est\u00e3o pr\u00f3ximos de se adequarem, j\u00e1 que o Banco Central antecipou essas regras h\u00e1 alguns anos e as Susep seguiu. Para outras empresas, o processo ser\u00e1 mais lento.<\/span><\/p>\n<p><span style=\"font-family: arial;\">&#8216;Se usarmos como exemplo uma empresa transportadora, que tem todos os seus pertences sob a forma de leasing, o balan\u00e7o ir\u00e1 mudar inteiro. J\u00e1 se analisarmos uma empresa que quase n\u00e3o tem contratos de leasing, essas altera\u00e7\u00f5es ser\u00e3o m\u00ednimas. N\u00f3s acreditamos que para grande parte das empresas, essas diferen\u00e7as trazidas pela Lei n\u00e3o significar\u00e1 grandes mudan\u00e7as&#8217;, afirmou o professou da Fipecafi.<\/span><\/p>\n<p><span style=\"font-family: arial;\">A Lei n\u00b0 11.638 &#8211; que antes de virar Lei tramitou no Congresso Nacional por sete anos &#8211; visa atualizar a legisla\u00e7\u00e3o societ\u00e1ria brasileira para possibilitar o processo de converg\u00eancia das pr\u00e1ticas adotadas no Brasil com aquelas constantes das normas internacionais de contabilidade (IFRS).<\/p>\n<p><span style=\"font-size:85%;\">(Vanessa Correia &#8211; <a href=\"http:\/\/www.investnews.com.br\/integraNoticia.aspx?Param=39%2C0%2C1574927%2CUIOU\">InvestNews\/gazeta Mercantil &#8211; 27\/02\/2008<\/a>)<\/p>\n<p><\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Lei das S.A, que passou a vigorar em 1\u00b0 de janeiro de 2008, ainda<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,60,132,150],"tags":[],"class_list":["post-2897","post","type-post","status-publish","format-standard","hentry","category-cpc","category-cvm","category-lei-das-sa","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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