{"id":952,"date":"2011-04-06T14:20:49","date_gmt":"2011-04-06T17:20:49","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/04\/06\/ifrs-x-crise\/"},"modified":"2011-04-06T14:20:49","modified_gmt":"2011-04-06T17:20:49","slug":"ifrs-x-crise","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/04\/06\/ifrs-x-crise\/","title":{"rendered":"IFRS x Crise"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2011\/04\/06\/ifrs-x-crise\/#IFRS_sao_responsaveis_pela_Crise_afirma_a_Camara_dos_Lordes_da_Inglaterra\" >IFRS s&atilde;o respons&aacute;veis pela Crise, afirma a C&acirc;mara dos Lordes da Inglaterra<\/a><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"IFRS_sao_responsaveis_pela_Crise_afirma_a_Camara_dos_Lordes_da_Inglaterra\"><\/span> \t<span style=\"font-size: 14px\"><strong>IFRS s&atilde;o respons&aacute;veis pela Crise, afirma a C&acirc;mara dos Lordes da Inglaterra<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-size: 14px\">O Relat&oacute;rio da Comiss&atilde;o da C&acirc;mara dos Lordes informa que os problemas banc&aacute;rios s&atilde;o decorrentes da decis&atilde;o de Gordon Brown, ex-primeiro-ministro, em transferir a supervis&atilde;o dos bancos para a FSA e &#8230;<\/p>\n<p> \tas novas regras de contabilidade &#8211; International Financial Reporting Standards (IFRS), obrigat&oacute;rias para as empresas cotadas na Comunidade Europ&eacute;ia em 2005.Citando o <a href=\"http:\/\/www.telegraph.co.uk\/finance\/comment\/alistair-osborne\/8417076\/Were-Big-Four-auditors-just-guilty-of-failing-to-see-wood-for-trees.html\" target=\"_blank\" rel=\"noopener\">The Telegraph<\/a>:<\/span><\/p>\n<p> \t&nbsp;<\/p>\n<blockquote>\n<p> \t\t<span style=\"font-size: 14px\"><em>The latter, first. IFRS, the report found, is &quot;more rules-based than UK [Generally Accepted Accounting Principles]&#8230; By limiting auditors&#39; scope to exercise prudent judgment, IFRS is an inferior system which offers less assurance.&quot; In the words of MacGregor, it encouraged &quot;box-ticking&quot;.&nbsp;<\/em><\/span><br \/> \t\t&nbsp;<\/p>\n<p> \t\t<span style=\"font-size: 14px\"><em>Moreover, the report found that &quot;IFRS also has specific defects, such as its inability to account for expected losses. The weakness of IFRS is especially serious in relation to bank audits.&quot;&nbsp;<\/em><\/span><br \/> \t\t&nbsp;<\/p>\n<p> \t\t<span style=\"font-size: 14px\"><em>Adam Applegarth, the vilified former chief executive of Northern Rock, certainly noticed a difference. Back in 2005, as the report recalls, he told this newspaper that &quot;IFRS had introduced more volatility and led to &#39;fairly insane&#39; profits growth&quot;.<\/em><\/span><\/p>\n<p> \t\t<span style=\"font-size: 14px\"><em><span _fck_bookmark=\"1\" style=\"display: none\">&nbsp;<\/span><\/em><\/span><\/p>\n<hr \/>\n<p> \t\t<span style=\"font-size: 14px\"><em>Fonte: <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2011\/04\/ifrs-sao-responsaveis-pela-crise-afirma.html\" target=\"_blank\" rel=\"noopener\">C&eacute;sar Tib&uacute;rcio<\/a><\/em><\/span><\/p>\n<hr \/>\n<p> \t\t&nbsp;<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>IFRS s&atilde;o respons&aacute;veis pela Crise, afirma a C&acirc;mara dos Lordes da Inglaterra &nbsp; O Relat&oacute;rio<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[117],"tags":[],"class_list":["post-952","post","type-post","status-publish","format-standard","hentry","category-ifrs"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/952","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=952"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/952\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}