{"id":816,"date":"2010-12-03T18:01:46","date_gmt":"2010-12-03T18:01:46","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/12\/03\/cvm-aprpva-revisao-de-cpc\/"},"modified":"2010-12-03T18:01:46","modified_gmt":"2010-12-03T18:01:46","slug":"cvm-aprpva-revisao-de-cpc","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/03\/cvm-aprpva-revisao-de-cpc\/","title":{"rendered":"CVM aprova revis\u00e3o de Pronunciamentos do CPC"},"content":{"rendered":"<p><span lang=\"PT-BR\">A CVM editou em <span lang=\"PT-BR\">02\/12\/2010\u00a0<\/span><span lang=\"PT-BR\">Delibera\u00e7\u00f5es n\u00bas. 644\/10, 645\/10, 646\/10 e 647\/10 <\/span>que aprovam revis\u00f5es do Comit\u00ea de Pronunciamentos Cont\u00e1beis \u2013 CPC referentes aos Pronunciamentos CPC 04, CPC 06, CPC 07 e CPC 37:<\/span><\/p>\n<ul>\n<li><span lang=\"PT-BR\">CPC 04(R1) \u2013 Ativo Intang\u00edvel; <\/span><\/li>\n<li><span lang=\"PT-BR\">CPC 06(R1) \u2013 Opera\u00e7\u00f5es de Arrendamento Mercantil; <\/span><\/li>\n<li><span lang=\"PT-BR\">CPC 07(R1) \u2013 Subven\u00e7\u00e3o e Assist\u00eancia Governamentais e <\/span><\/li>\n<li><span lang=\"PT-BR\">CPC 37(R1) \u2013 Ado\u00e7\u00e3o Inicial das Normas Internacionais de Contabilidade.<\/span><\/li>\n<\/ul>\n<p align=\"justify\">As revis\u00f5es contemplam as altera\u00e7\u00f5es feitas pelo IASB durante 2008 e 2009, aperfei\u00e7oamentos da reda\u00e7\u00e3o e do entendimento dos pronunciamentos do CPC. O objetivo dessas revis\u00f5es foi aprimorar o conte\u00fado, a fim de torn\u00e1-lo mais pr\u00f3ximo \u00e0 reda\u00e7\u00e3o do texto da norma internacional.<\/p>\n<p align=\"justify\">As vers\u00f5es atualizadas dos pronunciamentos alterados ser\u00e3o disponibilizadas no site da CVM.<\/p>\n<p align=\"justify\">Clique abaixo para acessar a \u00edntegra das Delibera\u00e7\u00f5es com os documentos revisados, os Relat\u00f3rios de Audi\u00eancia P\u00fablica os Sum\u00e1rios e os Termos de Aprova\u00e7\u00e3o.<\/p>\n<p align=\"justify\"><a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=D&amp;File=\\deli\\deli644.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Delibera\u00e7\u00e3o CVM n\u00ba 644\/10 \u2013 CPC 04(R1)<\/span><\/span><\/a>, <a href=\"..\/port\/infos\/deli644_rel_audpub.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Relat\u00f3rio de Audi\u00eancia P\u00fablica<\/span><\/span><\/a>, <a href=\"..\/port\/infos\/deli644_Sumario.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Sum\u00e1rio<\/span><\/span><\/a> e <a href=\"..\/port\/infos\/deli644_Termoaprovacao.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Termo de Aprova\u00e7\u00e3o<\/span><\/span><\/a>.<\/p>\n<p align=\"justify\"><a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=D&amp;File=\\deli\\deli645.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Delibera\u00e7\u00e3o CVM n\u00ba 645\/10 \u2013 CPC 06(R1)<\/span><\/span><\/a>, <a href=\"..\/port\/infos\/deli645_Relatorio_audpub.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Relat\u00f3rio de Audi\u00eancia P\u00fablica<\/span><\/span><\/a>, <a href=\"..\/port\/infos\/deli645_Sumario.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Sum\u00e1rio<\/span><\/span><\/a> e <a href=\"..\/port\/infos\/deli645_Termo_de_aprovacao.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Termo de Aprova\u00e7\u00e3o<\/span><\/span><\/a>.<\/p>\n<p align=\"justify\"><a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=D&amp;File=\\deli\\deli646.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Delibera\u00e7\u00e3o CVM n\u00ba 646\/10 \u2013 CPC 07(R1)<\/span><\/span><\/a>, <a href=\"..\/port\/infos\/deli646_Relatorio_audpub.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Relat\u00f3rio de Audi\u00eancia P\u00fablica<\/span><\/span><\/a>, <a href=\"..\/port\/infos\/deli646_Sumario.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Sum\u00e1rio<\/span><\/span><\/a> e <a href=\"..\/port\/infos\/deli646_Termo_de_aprovacao.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Termo de Aprova\u00e7\u00e3o<\/span><\/span><\/a>.<\/p>\n<p align=\"justify\"><a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=D&amp;File=\\deli\\deli647.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Delibera\u00e7\u00e3o CVM n\u00ba 647\/10 \u2013 CPC 37(R1)<\/span><\/span><\/a>, <a href=\"..\/port\/infos\/deli647_Relatorio_audpub.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Relat\u00f3rio de Audi\u00eancia P\u00fablica<\/span><\/span><\/a>, <a href=\"..\/port\/infos\/deli647_Sumario_final.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Sum\u00e1rio<\/span><\/span><\/a> e <a href=\"..\/port\/infos\/deli647_Termo_de_aprovacao.doc\"><span style=\"text-decoration: underline;\"><span style=\"color: #0066cc;\">Termo de Aprova\u00e7\u00e3o<\/span><\/span><\/a>.<\/p>\n<hr \/>\n<p>Fonte: <a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/Comunicado%20CPCs%2004_06_07_37.asp\" target=\"_blank\" rel=\"noopener\">CVM<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A CVM editou em 02\/12\/2010\u00a0Delibera\u00e7\u00f5es n\u00bas. 644\/10, 645\/10, 646\/10 e 647\/10 que aprovam revis\u00f5es do<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[],"class_list":["post-816","post","type-post","status-publish","format-standard","hentry","category-normas-contabeis"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=816"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/816\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}