{"id":2898,"date":"2008-02-28T13:49:00","date_gmt":"2008-02-28T13:49:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/02\/28\/norma-da-cvm-sobre-conversao-de-demonstracoes-contabeis\/"},"modified":"2008-02-28T13:49:00","modified_gmt":"2008-02-28T13:49:00","slug":"norma-da-cvm-sobre-conversao-de-demonstracoes-contabeis","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/02\/28\/norma-da-cvm-sobre-conversao-de-demonstracoes-contabeis\/","title":{"rendered":"Norma da CVM sobre Convers\u00e3o de Demonstra\u00e7\u00f5es Cont\u00e1beis"},"content":{"rendered":"<p><span style=\"font-family:Verdana;font-size:85%;\"> <b><\/p>\n<p align=\"justify\">CVM edita Delibera\u00e7\u00e3o aprovando pronunciamento do Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) sobre a Convers\u00e3o de Demonstra\u00e7\u00f5es Cont\u00e1beis<\/p>\n<p>  <\/b><\/p>\n<p align=\"justify\">A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) divulgou a Delibera\u00e7\u00e3o n\u00ba 534\/08, que aprova o Pronunciamento CPC 02 sobre a &#8220;Convers\u00e3o de Demonstra\u00e7\u00f5es Cont\u00e1beis&#8221;. Este pronunciamento estabelece procedimentos de contabiliza\u00e7\u00e3o e divulga\u00e7\u00e3o de transa\u00e7\u00f5es em moeda estrangeira e opera\u00e7\u00f5es no exterior nas demonstra\u00e7\u00f5es cont\u00e1beis de uma companhia no Brasil. O pronunciamento tamb\u00e9m traz os procedimentos sobre convers\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis de entidades no exterior para a moeda de apresenta\u00e7\u00e3o nas demonstra\u00e7\u00f5es cont\u00e1beis no Brasil e ainda esclarece como converter as demonstra\u00e7\u00f5es cont\u00e1beis de entidade no Brasil em outra moeda.<\/p>\n<p align=\"justify\">As determina\u00e7\u00f5es desse pronunciamento se aplicam somente para as demonstra\u00e7\u00f5es anuais a serem encerradas a partir de dezembro de 2008, n\u00e3o aplic\u00e1vel, portanto, \u00e0s ITR\u2019s de 2008. No entanto, conforme j\u00e1 informado em nosso Comunicado ao Mercado sobre a Lei n\u00ba 11.638\/07, as companhias que tiverem condi\u00e7\u00f5es e que pretenderem aplicar antecipadamente naquelas ITR\u2019s as altera\u00e7\u00f5es introduzidas, poder\u00e3o faz\u00ea-lo desde que: (i) contemplem todas as altera\u00e7\u00f5es previstas na nova lei, tendo como base as normas emitidas pelo IASB que tratam da mat\u00e9ria e (ii) divulguem, em nota explicativa, os efeitos no resultado e no patrim\u00f4nio l\u00edquido decorrentes dessas altera\u00e7\u00f5es.<\/p>\n<p align=\"justify\">Na metodologia de convers\u00e3o, a empresa define a moeda funcional da empresa investidora e da investida, que pode ser diferente da moeda do pa\u00eds em que a empresa est\u00e1 localizada. Na defini\u00e7\u00e3o de moeda funcional, deve-se considerar o ambiente econ\u00f4mico principal onde se insere a empresa, ou seja, que moeda reflete a refer\u00eancia principal com que s\u00e3o feitas as transa\u00e7\u00f5es de gera\u00e7\u00e3o e desembolso de caixa.<\/p>\n<p align=\"justify\">Outro aspecto importante no processo de convers\u00e3o \u00e9 o registro das varia\u00e7\u00f5es cambiais dos investimentos no exterior, ou seja, ganhos e perdas dessas varia\u00e7\u00f5es, somente ser\u00e3o reconhecidos no resultado quando ocorrer a realiza\u00e7\u00e3o financeira do investimento, por venda ou liquida\u00e7\u00e3o. Esta pr\u00e1tica evita, por exemplo, que se distribuam dividendos sobre o ganho cambial de um investimento no exterior antes da sua realiza\u00e7\u00e3o.<\/p>\n<p align=\"justify\">A mudan\u00e7a proposta na norma considera tamb\u00e9m que oscila\u00e7\u00f5es das chamadas moedas fortes, resultantes de movimentos de valoriza\u00e7\u00e3o e desvaloriza\u00e7\u00e3o, somente produzir\u00e3o efeitos sobre o resultado quando forem dados como definitivos. Estas varia\u00e7\u00f5es, enquanto n\u00e3o forem definitivas, ser\u00e3o registradas diretamente em conta de patrim\u00f4nio l\u00edquido da investidora.<\/p>\n<p align=\"justify\">Clique aqui para acessar a \u00edntegra da <a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=I&amp;File=%5Cdeli%5Cdeli534.doc\">Delibera\u00e7\u00e3o CVM n\u00ba 534\/08<\/a>, da <a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=I&amp;File=%5Cinst%5Cinst464.doc\" target=\"_blank\" rel=\"noopener\">Instru\u00e7\u00e3o CVM n\u00ba 464\/08<\/a>, do <a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/deli534_Sumario.doc\" target=\"_blank\" rel=\"noopener\">Sum\u00e1rio do Pronunciamento T\u00e9cnico CPC 02<\/a> e do <a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/deli534_Relatorio.doc\" target=\"_blank\" rel=\"noopener\">Relat\u00f3rio da Audi\u00eancia P\u00fablica elaborado pelo CPC<\/a>, com os coment\u00e1rios sobre o processo da audi\u00eancia e as sugest\u00f5es recebidas.<\/p>\n<p align=\"justify\">O conte\u00fado integral do pronunciamento tamb\u00e9m se encontra dispon\u00edvel na p\u00e1gina principal do CPC (<a href=\"http:\/\/www.cpc.org.br\/\" target=\"_blank\" rel=\"noopener\">www.cpc.org.br<\/a>).<\/p>\n<p><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CVM edita Delibera\u00e7\u00e3o aprovando pronunciamento do Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) sobre a Convers\u00e3o de<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,60,142,150],"tags":[],"class_list":["post-2898","post","type-post","status-publish","format-standard","hentry","category-cpc","category-cvm","category-mercado-de-capitais","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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