{"id":986,"date":"2011-05-05T11:38:04","date_gmt":"2011-05-05T14:38:04","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/05\/05\/eau-x-ifrs-por-que-a-convergencia-foi-adiada\/"},"modified":"2011-05-05T11:38:04","modified_gmt":"2011-05-05T14:38:04","slug":"eau-x-ifrs-por-que-a-convergencia-foi-adiada","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/05\/05\/eau-x-ifrs-por-que-a-convergencia-foi-adiada\/","title":{"rendered":"EUA x IFRS: Por que a converg\u00eancia foi adiada?"},"content":{"rendered":"<p align=\"right\"> \t<span style=\"font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 14px\">por C&eacute;sar Tib&uacute;rcio (UNB)<\/span><\/span><\/p>\n<p> \t<span style=\"font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 14px\"><a href=\"http:\/\/harmonizacaocontabil.blogspot.com\/2011\/04\/processo-de-convergencia-entre-iasb-e.html\" target=\"_blank\" rel=\"noopener\">Recentemente<\/a>o Iasb e Fasb divulgaram que n&atilde;o ser&aacute; poss&iacute;vel cumprir o prazo de fazer a converg&ecirc;ncia entre as normas internacionais de contabilidade e as normas estadunidense. Qual a raz&atilde;o para que isto ocorresse?&nbsp;<\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 14px\">Segundo as duas entidades, existiam quatro grandes projetos (leasing, reconhecimento da receita, instrumentos financeiros e seguros) que n&atilde;o ficariam prontos at&eacute; os meados de 2011. E que era necess&aacute;rio ter certeza de sua qualidade. No pronunciamento das entidades, &ldquo;qualidade&rdquo; era a palavra chave. (<a href=\"http:\/\/acctgprinciples.blogspot.com\/2011\/04\/ifrs-convergence-projects-delayed.html\" target=\"_blank\" rel=\"noopener\">Aqui<\/a>v&aacute;rios trechos onde Tweedie, do Iasb, e Seidman, do Fasb, falam sobre o assunto. <a href=\"http:\/\/goingconcern.com\/2011\/04\/iasb-chairman-we-dont-issue-low-quality-accounting-standards\/\" target=\"_blank\" rel=\"noopener\">Aqui<\/a>tamb&eacute;m)<\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 14px\">&nbsp;Mas seria esta a raz&atilde;o principal para o an&uacute;ncio? Para este que escreve, e para outros observadores (<a href=\"http:\/\/acctgprinciples.blogspot.com\/2011\/04\/ifrs-convergence-projects-delayed.html\" target=\"_blank\" rel=\"noopener\">aqui<\/a>e <a href=\"http:\/\/cpatrendlines.com\/2011\/04\/21\/iasbfasb-convergence-postponed-again\/\" target=\"_blank\" rel=\"noopener\">aqui<\/a>por exemplo) mais imparciais, a principal raz&atilde;o foi o excesso de otimismo. Isto &eacute; uma caracter&iacute;stica comum na &aacute;rea gerencial e &eacute; objeto de estudo das finan&ccedil;as comportamentais. A conseq&uuml;&ecirc;ncia disto &eacute; a procrastina&ccedil;&atilde;o, que alguns conhecem tamb&eacute;m como &ldquo;enrola&ccedil;&atilde;o&rdquo;.<\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 14px\">Apesar do atraso divulgado, ambos ainda eram otimistas em considerar a possibilidade de atraso em alguns &ldquo;<a href=\"http:\/\/www.journalofaccountancy.com\/Web\/20114070.htm\" target=\"_blank\" rel=\"noopener\">meses adicionais<\/a>&rdquo;. Mas na <a href=\"http:\/\/www.ifrs.org\/News\/Press+Releases\/progress+report+2011.htm\" target=\"_blank\" rel=\"noopener\">p&aacute;gina do Iasb<\/a>seria poss&iacute;vel inferir que a postegar&ccedil;&atilde;o do prazo poderia ser maior do que os pr&oacute;ximos meses, j&aacute; que o projeto de convers&atilde;o sobre seguros talvez n&atilde;o ficasse pronto antes de meados do primeiro semestre de 2012.<\/span><\/span><\/p>\n<p> \t&nbsp;<\/p>\n<p> \t<span style=\"font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 14px\">Outro fato que permite concluir que o atraso ser&aacute; maior do que a apar&ecirc;ncia indica &eacute; outra not&iacute;cia, <a href=\"http:\/\/www.journalofaccountancy.com\/Web\/20114087.htm\" target=\"_blank\" rel=\"noopener\">publicada<\/a>&nbsp;posteriormente, sobre um &ldquo;n&uacute;mero limitado de respostas&rdquo; dos usu&aacute;rios quanto a ado&ccedil;&atilde;o de novas normas. Existe um question&aacute;rio que pode ser respondido at&eacute; dia 6 de maio e que tomaria &ldquo;cinco a 10 minutos para ser conclu&iacute;do&rdquo;. Isto &eacute; assustador pois mostraria que os usu&aacute;rios n&atilde;o est&atilde;o dando o retorno para as entidades. Ou que a resposta mostra que a complexidade das normas est&aacute; aumentando muito. Neste sentido, <a href=\"http:\/\/finance.toolbox.com\/blogs\/large-accounting-firms\/iasb-fasb-convergence-postponed-again-tweedie-and-seidman-march-back-to-the-future-45674\" target=\"_blank\" rel=\"noopener\">Jim Peterson<\/a>&nbsp;lembra que o relat&oacute;rio anual do HSBC chegou a 392 p&aacute;ginas.<\/span><\/span><\/p>\n<p> \t<strong>Fonte<\/strong>: Blog <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2011\/05\/por-que-convergencia-foi-adiada.html\" target=\"_blank\" rel=\"noopener\">Contabilidade Financeira<\/a>&nbsp;&nbsp;<\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>por C&eacute;sar Tib&uacute;rcio (UNB) Recentementeo Iasb e Fasb divulgaram que n&atilde;o ser&aacute; poss&iacute;vel cumprir o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96,117],"tags":[],"class_list":["post-986","post","type-post","status-publish","format-standard","hentry","category-fasb","category-ifrs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EUA x IFRS: Por que a converg\u00eancia foi adiada? 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