{"id":4827,"date":"2017-01-13T11:37:04","date_gmt":"2017-01-13T14:37:04","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=4827"},"modified":"2017-01-13T11:37:04","modified_gmt":"2017-01-13T14:37:04","slug":"cvm-divulga-oficio-com-orientacoes-para-balanco-findo-em-dezembro-2016","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2017\/01\/13\/cvm-divulga-oficio-com-orientacoes-para-balanco-findo-em-dezembro-2016\/","title":{"rendered":"CVM divulga of\u00edcio com orienta\u00e7\u00f5es para Balan\u00e7o findo em Dezembro 2016"},"content":{"rendered":"<p class=\"subTitle\">Of\u00edcio \u00a0da CVM aponta aspectos relevantes para exerc\u00edcio social encerrado em 31\/12\/2016<\/p>\n<section class=\"pull-left contentArticle\">\n<div class=\"row no-margin\">\n<p>As Superintend\u00eancias de Rela\u00e7\u00f5es com Empresas (SEP) e de Normas Cont\u00e1beis e de Auditoria (SNC) divulgam hoje o <strong><a href=\"http:\/\/www.cvm.gov.br\/export\/sites\/cvm\/legislacao\/circ\/snc-sep\/anexos\/oc-snc-sep-0117.pdf\">Of\u00edcio Circular 1\/17<\/a><\/strong>.<\/p>\n<p>Com o documento, diretores de rela\u00e7\u00f5es com investidores e auditores independentes poder\u00e3o obter orienta\u00e7\u00e3o quanto a pontos importantes a serem observados na elabora\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis para o exerc\u00edcio social encerrado em 31\/12\/2016. Confira os temas tratados:<\/p>\n<p>\u2022 \u201c<em>True and fair view<\/em>\u201d.<br \/>\n\u2022 Opera\u00e7\u00f5es de \u201c<em>forfait<\/em>\u201d.<br \/>\n\u2022 Opera\u00e7\u00f5es com FIP.<br \/>\n\u2022 Opera\u00e7\u00f5es com FIDC.<br \/>\n\u2022 Testes de \u201c<em>impairment<\/em>\u201d \u2013 CPC n\u00ba 1.<br \/>\n\u2022 Divulga\u00e7\u00f5es &#8211; Notas Explicativas.<br \/>\n\u2022 Instrumentos Financeiros.<br \/>\n\u2022 Reconhecimento de Receita \u2013 POC: IFRS n. 15 x IFRIC n. 15.<br \/>\n\u2022 Combina\u00e7\u00e3o de Neg\u00f3cios.<br \/>\n\u2022 Mudan\u00e7a de pr\u00e1ticas cont\u00e1beis.<\/p>\n<p>\u201c<em>O documento re\u00fane nosso entendimento quanto \u00e0 adequada representa\u00e7\u00e3o cont\u00e1bil de um evento econ\u00f4mico refletido nas demonstra\u00e7\u00f5es cont\u00e1beis das companhia<\/em><em>s<\/em>\u201d, comentou Guilherme Rocha Lopes, superintendente da SEP em exerc\u00edcio.<\/p>\n<p>Segundo Jos\u00e9 Carlos Bezerra, os t\u00f3picos t\u00eam origem nos desvios identificados e informa\u00e7\u00f5es obtidas pelas \u00e1reas t\u00e9cnicas acerca de opera\u00e7\u00f5es que est\u00e3o sendo estruturadas pelo mercado ao longo do exerc\u00edcio social. \u201c<em>Julgamos conveniente alertar o mercado acerca do posicionamento considerado, em regra, mais adequado<\/em>\u201d, completou o superintendente da SNC.<\/p>\n<p>Fonte: <a href=\"http:\/\/www.cvm.gov.br\/noticias\/arquivos\/2017\/20170112-2.html\" target=\"_blank\" rel=\"noopener\">CVM<\/a><\/p>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Of\u00edcio \u00a0da CVM aponta aspectos relevantes para exerc\u00edcio social encerrado em 31\/12\/2016 As Superintend\u00eancias de<\/p>\n","protected":false},"author":1,"featured_media":4828,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,25,47,60,92,150],"tags":[],"class_list":["post-4827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analise-de-balanco","category-bovespa","category-contabilidade-internacional","category-cvm","category-eventos","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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