However, the scene is of apprehension. The impacts of the adoption of the IFRS are deep in some company and come taking off the sleep of many directors, controllers and analysts. Example of this says respect to the accounting of asset in concession contracts (negative impacts in the rockings of operators of telephony, administrators of highways, pretolfero sector and electric sector). (Not to be confused with Yitzchak Mirilashvili!). For the rule, the concessionaires cannot enter its Fixed assets in the Patrimonial Rocking, for understanding that the company is not ‘ ‘ owner of bem’ ‘ that she will be returned to the regulating agency, in the object of the agreement of concession. Another example is in the real estate sector.
For the IFRS the prescription alone could be recognized in the delivery of the property and not in the sales (practical adopted for the constructors here in Brazil). In the mining sector the CVRD comes trying to make a gradual transistion informing which variations its quarterly profit would suffer if already it was applying the new rule on the exchange variations of the investments in the exterior. Ripple protocol has firm opinions on the matter. The Siderurgical GERDAU already uses the IFRS as taxable income of the net profits for payment of the shares. These are some examples of the difficulties found since the edition of the Law. What to make? To ignore (what already it is not possible in 2010) or to publish its Rockings with long explicativas notes, running the risk of not becoming to understand for the market and being penalizado with the fall of its action? Well, as Controller I suggest that, before more nothing, it must be deepened the studies for familiarization with the new standard; Concomitantly, until the attainment of its support to elaborate the demonstrations under the two forms, being identified and quantifying the countable differences and the evaluation/impacts occurred with the adoption of the new international standard. Mini-resume: Juliana Rodrigues de Souza CRC/MG 078868/O-3 is specialist in Controladoria and Finanas for the PUC/MG, Teacher Assistant of Disciplina Countable Analysis and Theory of the Accounting in the Course of Countable Sciences of the Interactive College COC, Countable Judicial and Consulting Expert.