Fair value accounting: uma análise sobre a evolução do conceito de valor justo entre as normas internacionais e as normas brasileiras
Authors: Castro Vicente Camargo Bicudo de , Morch Rafael Borges , Marques José Augusto Veiga da Costa 
Published: October 2017

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{mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} --> <!--[endif]--> <p class="Resumo"><span style="font-style: normal;">O artigo traz uma análise sobre a evolução dos conceitos de valor justo dentro das normas brasileiras e internacionais, realizando uma análise gradual e histórica do desenvolvimento destas normas dentro do conceito de </span>fair value<span style="font-style: normal;">. Após destrinchar as normas dispostas pelo IASB e FASB faz-se uma abordagem das normas brasileiras, além de uma breve análise da versão de março de 2006 do </span>exposure draft<span style="font-style: normal;"> que está sendo confeccionado pelo FASB acerca do </span>fair value measurement<span style="font-style: normal;">. O artigo encerra-se com uma sucinta crítica à defasagem das normas brasileiras – devido a diversos fatores – ante a definição e mensuração do </span>fair value<span style="font-style: normal;"> apresentada pelas normas estrangeiras.</span></p>