19 de jan de 2011

Desafios da Convergência [Fair Value]

Ontem pela manhã postei nesse Blog uma matéria que abordava os principais desafios na adoção das normas internacionais por empresas no Brasil [Cinco desafios das novas regras de contabilidade]. De acordo com a matéria a seguir, em outros países, a matéria fala da Índia, os profissionais tem desafios parecidos. Um deles, compartilhado aqui no Brasil, é adoção do subjetivo conceito de Fair Value! Entidades profissionais chegam a solicitar o adiamento da adoção de algumas normas, mas parece que a convergência corre a passos largos!

Fair value accounting: The thorns in the path to IFRS

Jamil Khatri, the Head of US GAAP & IFRS at KPMG says there could be intangibles like brands, trademarks, and customer relations which would now show up in the balance sheet of the acquirer. So the composition of the balance sheet will change.

IFRS also dictates that companies will have to charge these components to profits in the future.

Khatri said, "So as you exploit customer relationships, you will have to take a charge for those relationships, as you exploit the brand, you will have to need to take a charge for the brand. So therefore, post acquisition earnings of the combined entity are likely to be lower as compared to what we have been reporting right now.

Experts say the fact that the perception of fair value differs from company to company will only add to the confusion.

Sai Venkateshwaran, IFRS leader, KPMG fears Moving away from historical cost to fair value approach when the Indian market place is mature enough to start understanding and for there to be enough market place activity to reflect fair values, could lead to judgmental and at times very skewed results

Many players have been asking the government not to implement the fair value accounting practice at this stage but will the government play ball? That's the important question.

Link: MoneyControl.com

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