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{"id":12968,"date":"2018-04-19T00:00:00","date_gmt":"2018-04-19T03:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/estrutura-conceitual-iasb\/"},"modified":"2018-06-18T15:51:38","modified_gmt":"2018-06-18T18:51:38","slug":"estrutura-conceitual-iasb","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/estrutura-conceitual-iasb\/","title":{"rendered":"Revis\u00e3o de Estrutura Conceitual \u00e9 conclu\u00edda pelo IASB"},"content":{"rendered":"

Foi publicado pelo International Accounting Standards Board \u2013 IASB<\/strong>, a vers\u00e3o revisada de sua Estrutura Conceitual<\/strong> para relat\u00f3rios financeiros<\/strong> que faz parte das International Financial Reporting Standards \u2013 IFRS<\/u><\/u><\/strong><\/a>, normas internacionais de contabilidade.<\/p>\n

No Brasil, a Estrutura Conceitual<\/strong> \u00e9 inserida por meio do Comit\u00ea de Pronunciamento Cont\u00e1bil \u2013 CPC<\/u><\/strong><\/a> e engloba todas as empresas do pa\u00eds.<\/p>\n

Embora o IASB<\/strong> tenha come\u00e7ado a usar a nova Estrutura<\/strong> a partir da emiss\u00e3o do documento, as empresas s\u00f3 ser\u00e3o obrigadas a utiliz\u00e1-la somente em 2020.<\/p>\n

Qual a fun\u00e7\u00e3o da Estrutura Conceitual?<\/strong><\/h2>\n

A Estrutura Conceitual<\/strong> define os conceitos fundamentais de relat\u00f3rios financeiros ou cont\u00e1beis<\/a><\/u><\/strong> e funciona como orienta\u00e7\u00e3o para o IASB<\/strong> no desenvolvimento de Padr\u00f5es das Normas Internacionais.<\/p>\n

Nesse sentido, a Estrutura Conceitual<\/strong> auxilia para que esses Padr\u00f5es tenham um conceito s\u00f3lido, assim como outras transa\u00e7\u00f5es da mesma natureza tenham o mesmo tratamento.<\/p>\n

Para as empresas, a ferramenta tamb\u00e9m ajuda no desenvolvimento de pol\u00edticas cont\u00e1beis em situa\u00e7\u00f5es em que n\u00e3o se aplica nenhuma norma IRFS<\/strong> em transa\u00e7\u00f5es espec\u00edficas. Desse modo, as partes interessadas, como investidores, por exemplo, t\u00eam mais facilidade em entender as informa\u00e7\u00f5es.<\/p>\n

Sobre a revis\u00e3o da Estrutura Conceitual<\/strong><\/h2>\n

A revis\u00e3o da Estrutura apresenta um cap\u00edtulo novo referente aos seguintes temas:<\/p>\n