Micro e Pequenas empresas devem aderir ao IFRS
Autor: Jocemara Pelizzari | Publicado: 2011-11-18T02:39:00-08:00

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 <![endif]-->  A convergência das práticas contábeis brasileiras com os procedimentos internacionais, uma exigência para as grandes corporações, se aplica também as Pequenas e Micro empresas (PMEs).Isso significa que as empresas serão obrigadas a adaptar a sua contabilidade às regras internacionais definidas pelo IFRS, o que deve aumentar a qualidade das informações contábeis do segmento.O objetivo é inserir o segmento na adequação que vem sendo realizada pelas grandes corporações.A Norma Brasileira de Contabilidade (NBC T 19.41), aprovada na referida resolução 1.255/09, define os conceitos e princípios básicos que suportam as demonstrações contábeis de pequenas e médias empresas. As demonstrações devem ser elaboradas com o objetivo de oferecer informações sobre a posição financeira, o desempenho e os fluxos de caixa da entidade.A especificação completa do IFRS tem mais de 2,5 mil páginas, mas para o segmento das micro e pequenas empresas foi editada uma versão simplificada, com 225 páginas.De acordo com a revista&nbsp;TI Inside, as PMEs terão que aplicar as normas dispostas na Resolução 1.255/09 para os fatos contábeis ocorridos a partir de 01/01/2010. Outras fontes, entretanto, informam que o início obrigatório seria a partir de 2011 ou, até mesmo, que não há prazo definido, visto que as instituições bancárias e os fornecedores e clientes, públicos e privados, irão naturalmente obrigar as PMEs a adotar o novo padrão.