20 junho 2019

Discussão sem fim: conceito de passivo

Pelo visto, a nova estrutura conceitual Iasb-Fasb não foi suficiente. O FASB, que possui o melhor padrão do mundo, continua discutindo o conceito de passivo. Desde 2017 e ainda não acabou. Segundo uma reunião de fevereiro de 2019 (divulgado agora):

The Board continued its discussion of the definition of a liability. The Board decided that:

All present obligations to transfer assets and obligations to deliver shares sufficient in number to satisfy a determinable or defined obligation should meet the definition of a liability.

An analysis discussing the measurement of obligations to issue a fixed number of shares is unnecessary for the Board to deliberate on in the elements phase.

Além disto, o Fasb decidiu por uma divisão da terminologia das medidas de mensuração diferente do Iasb.

There are three categories of initial measurement:
Entry price
Exit price
Estimated future cash flows.

Exit price is appropriate as an initial carrying amount of an asset when the subsequent measure of the asset will be at exit price.

For transactions in which something other than cash is exchanged, the initial measure of an asset may be based on the exit price for the asset transferred.

The overall objective in identifying costs to be included in the initial carrying amount of an asset at entry price should be to capture the costs incurred to bring the asset to the location and condition necessary for it to be capable of operation.

The following categories help identify the types of costs that should be included in an initial carrying amount consistent with the objective described in (4):

Government-imposed charges
Costs of services related to the acquisition of the asset and readying the asset for use
Costs to participate in the market for the asset.
Gains and losses on cash flow hedges are neither part of the entry price of assets nor a cost to be included in initial carrying amounts of assets based on the objective and categories described in (4) and (5), respectively.
The Board directed the staff to develop a revised project plan to address the elements of financial statements (which are currently defined in FASB Concepts Statement No. 6, Elements of Financial Statements) concurrently with presentation and measurement concepts.

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