ADOPÇÃO E MENSURAÇÃO DO JUSTO VALOR E A SUA ADEQUABILIDADE À REALIDADE NACIONAL
3
NEFRÄÏF H AHC_XWNÄÏF EF LX_UF ZNIFW H N _XN NEH^XNGKIKENEH Â WHNIKENEH CNOKFCNI muur<&&ttt#sowkge#ofa&Nowfckonikufs > ># HC^XNEWNAHCUF Rfw ekzhwsns zh|hs jfwna rwhshcoknefs ehgnuhs ha ufwcf ef ofcohkuf eh lxsuf znifw h) ahsaf ~xnsh ehofwwkefs 7 ncfs ehseh n hcuwnen ha zkdfw ef _ksuhan eh Cfwanik|näïf Ofcungkiásukon -_CO+) nkcen mflh sh nssksuh n eksoxwsfs eksofwencuhs ~xncuf â kcuwfexäïf fjkokni ehsuh owkuëwkf ofcungkiásukof eh znifwkahuwkn# Cn whnikeneh) sïf nidxans ns zf|hs ~xh ofcukcxna n ehjhcehw f owkuëwkf ef oxsuf mksuÿwkof ofaf f anks nrwfrwknef ofcungkiksukonahcuh) zksuf ~xh hsuh owkuëwkf ’ofcsukuxk n rwkahkwn whjhwìcokn) f znifw rhif ~xni onen ofksn sh ne~xkwh) znifw ~xh n ofksn uhwî nf hcuwnw cn ukuxinwkeneh eh enef sxlhkuf) cfahnenahcuh ehuhwakcnen harwhsn#‑ -Jhwwhkwn) 722;< 58+# Rnwn fxuwfs) ’f lxsuf znifw ë n jfwan anks iüoken h uwncsrnwhcuh eh ekzxidnw f ~xh uhafs h f ~xh znihafs -…+ hih shwî shdxwnahcuh anks lxsuf h anks rwÿ}kaf ef ohwuf ef ~xh fs znifwhs mksuÿwkofs ‑ -Ex~xh) 722=< ?8+# Ofcjfwah ehjhcekef rfw Wfdëwkf Jhwwhkwn -722;< 58+) ’_h cïf mfxzhw kcjinäïf h&fx uwncsjfwanäïf ens whnikenehs nf ifcdf ef rhwáfef h nrhcns f ehshcwfinw ens noäøhs rnwn sh nioncänwha ns zhcens) hcuïf f owkuëwkf ef oxsuf mksuÿwkof shwî n fräïf üuki ~xh rhwakuh nrxwnw n ekjhwhcän fx f whsxiunef ~xh sh uhwî frhwnef h ~xh ë enef hcuwh f oxsuf ehsrhcekef h f znifw eh zhcen fgukef‑ # Hsuh ahsaf nxufw -722;< 58+ neakuh ~xh) ’cf ekn!n!ekn) sxwdha znwknefs hzhcufs h cxahwfsns uwncsjfwanäøhs cfs hihahcufs rnuwkafcknks h}ksuhcuhs cns harwhsns) rhif ~xh f oxsuf mksuÿwkof) ofaf whnikeneh hsuîukon) rfw cnuxwh|n h ehjkckäïf) ehk}n eh shw whjhwìcokn rnwn ~xha rwfoxwn ofcskehwnw axencäns frhwnens h cïf skarihsahcuh ofcjkcnw!sh cn znifwkahuwkn kckokni‑ # Ans unks niuhwnäøhs afekjkonukzns dhwna ’harfinahcufs ef onrkuni rwÿrwkf) ha whsxiunef eh noukzfs rnssnwha n shw znifwk|nefs rhifs owkuëwkfs ekufs eh lxsuf znifw‑ -Jhwwhkwn) 722;< 5=+) kcef anks ifcdh nf njkwanw ~xh f fglhoukzf rwkafwekni en Ofcungkikeneh cïf ehzhwî shw f eh kdxninw f znifw ofcungkiásukof en harwhsn ofa f shx znifw eh ahwonef) cïf jn|hcef ’shcukef hc}hwunw cn ofcungkikeneh ekdwîjkon) cf gnincäf) h}rhounukzns kcohwuns) eh jxuxwf kcohwuf‑ -Jhwwhkwn) 722=< 5?+# Rfw fxuwf inef) ’f rwÿrwkf owkuëwkf eh nzniknäïf nf oxsuf mksuÿwkof ë xa rwkcoárkf ofcsfcncuh ofa fs ehanks< rwxeìcokn) xckjfwakeneh -ofcsksuìcokn+) ofcukcxkeneh -en dhsuïf+) hsrhoknik|näïf efs h}hwoáokfs sfg f rwkanef eh kcoixsïf sÿ eh dncmfs whnik|nefs#‑ -Jhwwhkwn) 722;< 5;+# Ef fxuwf inef en zhenäïf) uhafs ufefs n~xhihs ~xh nwdxahcuna ~xh n nefräïf ef lxsuf znifw uwfx}h ankfw zfinukikeneh âs ofcuns h) nsska) nfs rnuwkaÿckfs efs nookfcksuns h kczhsukefwhs rfks) n nzniknäïf efs noukzfs h efs rnsskzfs rhif owkuëwkf ef lxsuf znifw ë whzhin f zhwenehkwf znifw en harwhsn) ksuf rfw~xh ’ ofa n nzniknäïf nf oxsuf mksuÿwkof) hcofgwha!sh akimøhs eh rwhlxá|f h ufefs jkona ofcuhcuhs< fs dhsufwhs ~xh dhwha harwhsns nwukjkokniahcuh ixownukzns h ~xh whohghwïf fs shxs gÿcxs ncxnks0 fs nookfcksuns ~xh whohghwïf rnwuh efs ixowfs nwukjkoknks cf jkcni ef ncf -mnzhwî uhsfxwnwkn rnwn kssf6+0 f Hsunef ~xh whofimh karfsufs sfgwh fs ixowfs nwukjkoknks ‑ -Ex~xh) 722=< ?8+#
-
Upload
acronicalitos -
Category
Documents
-
view
110 -
download
0
description
ADOPÇÃO E MENSURAÇÃO DO JUSTO VALOR E A SUAADEQUABILIDADE À REALIDADE NACIONAL
Transcript of ADOPÇÃO E MENSURAÇÃO DO JUSTO VALOR E A SUA ADEQUABILIDADE À REALIDADE NACIONAL
5/11/2018 ADOPÇÃO E MENSURAÇÃO DO JUSTO VALOR E A SUA ADEQUABILIDADE À REALIDADE NACIONAL - slidepdf.com
http://slidepdf.com/reader/full/adopcao-e-mensuracao-do-justo-valor-e-a-sua-adequabilidade-a-realidade-nacional 1/3
NEFRÄÏF H AHC_XWNÄÏF EF LX_UF ZNIFW H N _XNNEH^XNGKIKENEH Â WHNIKENEH CNOKFCNI
muur<&&ttt#sowkge#ofa&Nowfckonikufs
>
># HC^XNEWNAHCUF
Rfw ekzhwsns zh|hs jfwna rwhshcoknefs ehgnuhs ha ufwcf ef ofcohkuf eh lxsuf znifw h) ahsaf~xnsh ehofwwkefs 7 ncfs ehseh n hcuwnen ha zkdfw ef _ksuhan eh Cfwanik|näïf Ofcungkiásukon
-_CO+) nkcen mflh sh nssksuh n eksoxwsfs eksofwencuhs ~xncuf â kcuwfexäïf fjkokni ehsuh owkuëwkf
ofcungkiásukof eh znifwkahuwkn# Cn whnikeneh) sïf nidxans ns zf|hs ~xh ofcukcxna n ehjhcehw f
owkuëwkf ef oxsuf mksuÿwkof ofaf f anks nrwfrwknef ofcungkiksukonahcuh) zksuf ~xh hsuh owkuëwkf
’ofcsukuxk n rwkahkwn whjhwìcokn) f znifw rhif ~xni onen ofksn sh ne~xkwh) znifw ~xh n ofksn uhwî
nf hcuwnw cn ukuxinwkeneh eh enef sxlhkuf) cfahnenahcuh ehuhwakcnen harwhsn#‑ -Jhwwhkwn)
722;< 58+# Rnwn fxuwfs) ’f lxsuf znifw ë n jfwan anks iüoken h uwncsrnwhcuh eh ekzxidnw f ~xh
uhafs h f ~xh znihafs -…+ hih shwî shdxwnahcuh anks lxsuf h anks rwÿ}kaf ef ohwuf ef ~xh
fs znifwhs mksuÿwkofs ‑ -Ex~xh) 722=< ?8+#
Ofcjfwah ehjhcekef rfw Wfdëwkf Jhwwhkwn -722;< 58+) ’_h cïf mfxzhw kcjinäïf h&fx
uwncsjfwanäïf ens whnikenehs nf ifcdf ef rhwáfef h nrhcns f ehshcwfinw ens noäøhs rnwn sh
nioncänwha ns zhcens) hcuïf f owkuëwkf ef oxsuf mksuÿwkof shwî n fräïf üuki ~xh rhwakuh nrxwnw n
ekjhwhcän fx f whsxiunef ~xh sh uhwî frhwnef h ~xh ë enef hcuwh f oxsuf ehsrhcekef h f znifw
eh zhcen fgukef‑ # Hsuh ahsaf nxufw -722;< 58+ neakuh ~xh) ’cf ekn!n!ekn) sxwdha znwknefs
hzhcufs h cxahwfsns uwncsjfwanäøhs cfs hihahcufs rnuwkafcknks h}ksuhcuhs cns harwhsns)
rhif ~xh f oxsuf mksuÿwkof) ofaf whnikeneh hsuîukon) rfw cnuxwh|n h ehjkckäïf) ehk}n eh shw
whjhwìcokn rnwn ~xha rwfoxwn ofcskehwnw axencäns frhwnens h cïf skarihsahcuh ofcjkcnw!sh
cn znifwkahuwkn kckokni‑ # Ans unks niuhwnäøhs afekjkonukzns dhwna ’harfinahcufs ef onrkuni
rwÿrwkf) ha whsxiunef eh noukzfs rnssnwha n shw znifwk|nefs rhifs owkuëwkfs ekufs eh lxsuf znifw‑
-Jhwwhkwn) 722;< 5=+) kcef anks ifcdh nf njkwanw ~xh f fglhoukzf rwkafwekni en Ofcungkikeneh cïf
ehzhwî shw f eh kdxninw f znifw ofcungkiásukof en harwhsn ofa f shx znifw eh ahwonef) cïf
jn|hcef ’shcukef hc}hwunw cn ofcungkikeneh ekdwîjkon) cf gnincäf) h}rhounukzns kcohwuns) eh
jxuxwf kcohwuf‑ -Jhwwhkwn) 722=< 5?+# Rfw fxuwf inef) ’f rwÿrwkf owkuëwkf eh nzniknäïf nf oxsuf
mksuÿwkof ë xa rwkcoárkf ofcsfcncuh ofa fs ehanks< rwxeìcokn) xckjfwakeneh -ofcsksuìcokn+)
ofcukcxkeneh -en dhsuïf+) hsrhoknik|näïf efs h}hwoáokfs sfg f rwkanef eh kcoixsïf sÿ eh
dncmfs whnik|nefs#‑ -Jhwwhkwn) 722;< 5;+#
Ef fxuwf inef en zhenäïf) uhafs ufefs n~xhihs ~xh nwdxahcuna ~xh n nefräïf ef lxsuf znifw
uwfx}h ankfw zfinukikeneh âs ofcuns h) nsska) nfs rnuwkaÿckfs efs nookfcksuns h kczhsukefwhs
rfks) n nzniknäïf efs noukzfs h efs rnsskzfs rhif owkuëwkf ef lxsuf znifw ë whzhin f zhwenehkwf
znifw en harwhsn) ksuf rfw~xh ’ ofa n nzniknäïf nf oxsuf mksuÿwkof) hcofgwha!sh akimøhs eh
rwhlxá|f h ufefs jkona ofcuhcuhs< fs dhsufwhs ~xh dhwha harwhsns nwukjkokniahcuh ixownukzns h
~xh whohghwïf fs shxs gÿcxs ncxnks0 fs nookfcksuns ~xh whohghwïf rnwuh efs ixowfs nwukjkoknks
cf jkcni ef ncf -mnzhwî uhsfxwnwkn rnwn kssf6+0 f Hsunef ~xh whofimh karfsufs sfgwh fs ixowfs
nwukjkoknks ‑ -Ex~xh) 722=< ?8+#
5/11/2018 ADOPÇÃO E MENSURAÇÃO DO JUSTO VALOR E A SUA ADEQUABILIDADE À REALIDADE NACIONAL - slidepdf.com
http://slidepdf.com/reader/full/adopcao-e-mensuracao-do-justo-valor-e-a-sua-adequabilidade-a-realidade-nacional 2/3
NEFRÄÏF H AHC_XWNÄÏF EF LX_UF ZNIFW H N _XNNEH^XNGKIKENEH Â WHNIKENEH CNOKFCNI
muur<&&ttt#sowkge#ofa&Nowfckonikufs
7
7# OWKUËWKF EH LX_UF ZNIFW
Ë kcofcufwcîzhi f jnouf eh ~xh n Ofcungkikeneh) ofa n nefräïf ef _CO) dncmn xan cfzn
ekahcsïf ha ufwcf ef ofcohkuf eh lxsuf znifw) ~xhw rhin sxn nefräïf h ahcsxwnäïf) ~xhw
ahsaf rhin ofcuwfzëwskn h ekzhwdìcokn eh frkckøhs ofcjfwah ofarwfznef ncuhwkfwahcuh#
Jnoh â eksoxssïf) hsunafs rhwncuh xa rwhdf ofa efks gkofs fceh ufefs fs nwdxahcufs
dncmna zken rwÿrwkn rnwn ehafcsuwnw ongniahcuh fs rwÿs h ofcuwns ha whinäïf nf xsf ehsuh
owkuëwkf# Ufenzkn) cf ~xh whsrhkun â sxn nefräïf h ahcsxwnäïf) f lxsuf znifw hcohwwn ha sk
cfwanukzfs onrn|hs eh nsshdxwnw h nzniknw f whni znifw efs noukzfs h rnsskzfs ~xh ofarøha
ufef rnuwkaÿckf eh xan harwhsn#
N eksoxssïf ef lxsuf znifw nssxah hsrhokni karfwuçcokn cn ahcsxwnäïf efs noukzfs
kcuncdázhks) cfahnenahcuh) ofaf f ef onrkuni kcuhihouxni) efs ekwhkufs) ens anwons h) nuë) efDffetkii dhwnef kcuhwcnahcuh) rfks sïf hsuhs whoxwsfs ofifonefs nf eksrfw en harwhsn ~xh
whzhina ankfw rwfrhcsïf rnwn whdksunw ehszkfs ofcskehwîzhks fx) ha nidxcs onsfs) ahsaf
karfssázhks eh onioxinw sh f owkuëwkf xukik|nef jfw f ef oxsuf mksuÿwkof#
Rnwn Lfn~xka Dxkanwïhs -7222< >=+ ’ Nf ofifonwafs ha ofcuwnrfskäïf f owkuëwkf ef lxsuf znifw
ofa f ef oxsuf mksuÿwkof uhwhafs) fgzknahcuh) eh ofcoixkw ~xh hsuh ë fglhoukzf h ~xh n~xhih ë
sxglhoukzf# Fx shln) n whihznäïf ofcungkiásukon nf lxsuf znifw uhwî eh shw nrikonen ofa
rwhonxäïf -nrhif nf rwkcoárkf ofcungkiásukof en rwxeìcokn°+) sfg rhcn eh njhounwafs n
ofcungkikeneh h ns ehafcsuwnäøhs jkcncohkwns eh znifwhs sxglhoukzfs) f ~xh cïf jnokikun n
ehoksïf efs xukik|nefwhs ‑ #
Cf ~xh ofcohwch â neh~xngkikeneh ef lxsuf znifw â whnikeneh cnokfcni) rnwhoh!cfs ~xh f jnouf
eh Rfwuxdni hsunw kcshwkef cn Xckïf Hxwfrhkn) f ~xh rfuhcokn xa ih~xh ninwdnef eh
uwncsnoäøhs ofahwoknks ens harwhsns) gha ofaf) n ofcohcuwnäïf eh chdÿokfs cxa nagkhcuh
eh ofcofwwìcokn kcuhwcnokfcni) lxsukjkona â chohsskeneh eh karihahcunäïf eh owkuëwkfs
narinahcuh nohkuhs# Zhweneh ~xh) anks eh ;2( ef uhokef harwhsnwkni rfwuxdxìs whsxah!sh n
rh~xhcns h aëekns harwhsns) shcef ohwuf ~xh cha ahuneh ehins ofcshdxh hsunghihohw
frhwnäøhs ofahwoknks niëa!jwfcuhkwns) ans n rwhahcuh chohsskeneh eh ofarnwnw znifwhs hcuwh
harwhsns ofa onwnouhwásukons shahimncuhs) rfw sk sÿ) unagëa ihdkukan f xsf ef owkuëwkf ef lxsuf znifw#
Rhewf N|hzhef
Gkgikfdwnjkn Ex~xh) L# -722=+< ’Ha ehjhsn ef lxsuf znifw‑ # Whzksun UFO >28) Eh|hagwf -nohekef ha >>&>>&>>+<
muur<&&fufo#ru&eftcifnes&jkihs&>77;:;=8=8V?5h?8Vofcungkikeneh#rej
Jhwwhkwn) W# -722=+< ’N difgnik|näïf -hofcfakoksun+ rkfwn unagëa n ëukon ofcungkiásukon‑ # Whzksun UFO >27) _huhagwf -nohekef ha >>&>>&>>+<
muur<&&ttt#fufo#ru&eftcifnes&jkihs&>77>=557;=V57h5?Vofcungkikeneh#rej
Jhwwhkwn) W# -722;+< ’Ofcungkikeneh ‟ owkuëwkfs znifwkaëuwkofs‑ # Whzksun UFO >>2) Ankf -nohekef ha >>&>>&>>+<
muur<&&ttt#fufo#ru&eftcifnes&jkihs&>757;>>824V58n8>VofcungkikenehVjkcni#rej
Dxkanwïhs) L# -7222+< ’N Ofcungkikeneh nf lxsuf znifw‑ # _hancîwkf Hofcÿakof c#¼ 4>?) _huhagwf -nohekef ha >>&>>&>>+<muur<&&ttt#laaswfo#ru&eftcifnes&nfVhsuxefs&84#rej
5/11/2018 ADOPÇÃO E MENSURAÇÃO DO JUSTO VALOR E A SUA ADEQUABILIDADE À REALIDADE NACIONAL - slidepdf.com
http://slidepdf.com/reader/full/adopcao-e-mensuracao-do-justo-valor-e-a-sua-adequabilidade-a-realidade-nacional 3/3
