{"id":2950,"date":"2007-12-12T12:02:00","date_gmt":"2007-12-12T12:02:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2007\/12\/12\/adequacao-a-padrao-mundial-ja-indica-seus-proximos-passos\/"},"modified":"2007-12-12T12:02:00","modified_gmt":"2007-12-12T12:02:00","slug":"adequacao-a-padrao-mundial-ja-indica-seus-proximos-passos","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/12\/adequacao-a-padrao-mundial-ja-indica-seus-proximos-passos\/","title":{"rendered":"Adequa\u00e7\u00e3o a padr\u00e3o mundial j\u00e1 indica seus pr\u00f3ximos passos"},"content":{"rendered":"

O Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) est\u00e1 em fase de prepara\u00e7\u00e3o de dois de seus pronunciamentos t\u00e9cnicos que contribuem com a adapta\u00e7\u00e3o gradativa das empresas brasileiras \u00e0s normas internacionais de contabilidade – IFRS, do ingl\u00eas International Financial Reporting Standards. Um dos pronunciamentos refere-se \u00e0 norma internacional que trata de fluxo de caixa e o outro corresponde \u00e0 regra sobre o que \u00e9 chamado de “partes relacionadas” – tema ligado \u00e0s opera\u00e7\u00f5es entre subsidi\u00e1rias de uma mesma companhia ao redor do mundo, por exemplo.
(…)
Comit\u00ea j\u00e1 teve um de seus pronunciamentos t\u00e9cnicos aprovado e adotado pela Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) como norma para as companhias abertas brasileiras. O Pronunciamento CPC 01 – Redu\u00e7\u00e3o ao valor recuper\u00e1vel de ativos \u00e9 uma adapta\u00e7\u00e3o de uma norma internacional (IAS 36) que define procedimentos que assegurem que “os ativos n\u00e3o estejam registrados contabilmente por um valor superior \u00e0quele pass\u00edvel de ser recuperado no tempo por uso nas opera\u00e7\u00f5es da entidade, ou em sua eventual venda”. Em primeiro de novembro deste ano, a CVM publicou a sua Delibera\u00e7\u00e3o n\u00ba 527, que torna obrigat\u00f3ria a ado\u00e7\u00e3o do CPC 01 para os exerc\u00edcios encerrados a partir de 2008.
(…)
A CVM deve aprovar e adotar em breve o CPC 02 – Convers\u00e3o de demonstra\u00e7\u00f5es cont\u00e1beis, cujo principal assunto \u00e9 a varia\u00e7\u00e3o cambial. O Pronunciamento \u00e9 baseado na IAS 21 e define procedimentos para a convers\u00e3o de demonstra\u00e7\u00f5es cont\u00e1beis elaboradas numa determinada moeda para outra. “Em princ\u00edpio o Pronunciamento falava mais especificamente da varia\u00e7\u00e3o cambial para investimentos feitos no exterior, mas durante a audi\u00eancia p\u00fablica foi pedido que ele fosse mais abrangente, que tratasse tamb\u00e9m de outras opera\u00e7\u00f5es que envolvem varia\u00e7\u00e3o cambial”, conta Arisa. “Modificamos a reda\u00e7\u00e3o do CPC 02 e agora ele est\u00e1 em fase final de aprova\u00e7\u00e3o da CVM. Em uma ou duas reuni\u00f5es do colegiado isso deve ser aprovado. N\u00e3o posso afirmar que a norma sai ainda esse ano porque j\u00e1 estamos no final de 2007, mas se sa\u00edsse seria excelente”, completa.<\/p>\n

O CPC conta ainda com um Pronunciamento em audi\u00eancia p\u00fablica no momento, que disp\u00f5e sobre a Estrutura Conceitual para a elabora\u00e7\u00e3o e apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis.<\/p>\n

Fonte: DCI, 12.12.2007 – Leia <\/span>aqui <\/span><\/a>a \u00edntegra esta mat\u00e9ria<\/span> .<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

O Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) est\u00e1 em fase de prepara\u00e7\u00e3o de dois de seus<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,54,60,117,142,150],"tags":[],"class_list":["post-2950","post","type-post","status-publish","format-standard","hentry","category-cfc","category-cpc","category-cvm","category-ifrs","category-mercado-de-capitais","category-normas-contabeis"],"yoast_head":"\nAdequa\u00e7\u00e3o a padr\u00e3o mundial j\u00e1 indica seus pr\u00f3ximos passos - 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\/2007\/12\/12\/adequacao-a-padrao-mundial-ja-indica-seus-proximos-passos\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Adequa\u00e7\u00e3o a padr\u00e3o mundial j\u00e1 indica seus pr\u00f3ximos passos - 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