A prudência se foi em 2010 e volta na revisão do Framework do IASB em 2015
Autor: Jomar M. Rodrigues | Publicado: 2015-06-15T19:02:00-03:00

A prudência deixou de ser uma característica qualitativa em 2010 para o Framework do&nbsp; IASB. A nova proposição volta com a prudência&nbsp; para a Estrutura Conceitual, conforme divulgado pela Fundação IFRS:

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Investor perspective:
‘A tale of ‘prudence’’



The IASB has just
published an Exposure Draft of a revised Conceptual Framework for Financial
Reporting in which the IASB proposes to reintroduce an explicit reference to
prudence. In this article Steve Cooper, a member of the IASB, explains the
IASB’s proposals on prudence.



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