Fisco

Os governos estaduais e o governo federal a cada ano estão aperfeiçoando os processos de fiscalização por meio de tecnologias inteligentes, com o objetivo de reduzir ou acabar com a sonegação fiscal no Brasil.

Algumas perguntas surgem neste cenário: o que as empresas têm a ver com isto? Minha empresa será atingida? Vou pagar mais impostos ou menos? A empresa que sonega irá sobreviver?

Atualmente, o governo tem controle sobre as compras que as pessoas e as empresas realizam utilizando o cartão e crédito, a compra e venda de imóveis, a movimentação financeira por meio dos bancos, sobre os produtos que as empresas compram e vendem usando a nota fiscal eletrônica e o sistema público de escrituração fiscal, sobre a contabilidade das empresas através do sistema público de escrituração contábil, entre outros. Todo esse controle exercido já chegou a ser apelidado de “Big Brother Fiscal”.

O que esses controles têm a ver com minha empresa? As empresas sonegadoras terão a cada dia menos oportunidade de burlar a lei, e, com isso, a concorrência será mais leal. Será mais difícil que os preços dos produtos e dos serviços se tornem menores (e, portanto, mais competitivos que os do mercado) à custa da sonegação.

A dúvida é se as empresas que sonegam sobreviverão, caso paguem todos os impostos, sendo que utilizam o não-pagamento das taxas para concorrer. A resposta é simples e complexa ao mesmo tempo. A grande diferença será a capacidade que as empresas terão de demonstrar para se manter e crescer gerenciando suas ações e não mais vivendo ou sobrevivendo da sonegação.

Gerenciar envolve conhecer o processo empresarial, desde entender o que os clientes querem com o produto ou serviço da empresa, passando pela gestão dos recursos financeiros, máquinas, custos e, principalmente, pela capacidade da empresa buscar e a manter profissionais qualificados para exercer suas funções.

Não tem volta em relação ao aprimoramento dos controles fiscais pelo governo, com o objetivo de reduzir a sonegação fiscal, o que as empresas precisam fazer é buscar incansavelmente como melhorar sua gestão e participar constantemente da sociedade através da participação nas entidades que podem representá-la.

Sua empresa, os impostos e a fiscalização - PAULO FELICIONI , DIRETOR-TESOUREIRO DA ASSOCIAÇÃO EMPRESARIAL DE JARAGUÁ DO SUL (ACIJS) - 14 Out 2010 - A Noticia

Quem ganha e quem perde

... Com a escolha de Hans Hoogervorst:

Ganha:

Eurocentrismo - novamente uma europeu comandando o Iasb.

Mercado Financeiro/Bolsa de Valores - o novo chefe tem experiência em regulação do mercado financeiro. O papel o investidor deverá ser enfatizado.

Perde:

Países não europeus - a esperança de que o novo chefe fosse pelo menos neo-zelandês acabou.

Profissão contábil - ter um não contador como presidente do Iasb, órgão mundial responsável pelas normas contábeis. Precisa dizer mais?

Rir é o melhor remédio

No Facebook de Clark Kent, fotos da infância e um recado da sua mãe, para comprar leite quando voltar de Saturno.

Fonte: aqui

Links

Ciclo Menstrual e compra por impulso

Tempo para formar um hábito: de 18 dias a 254 dias

Aversão a perda no tenis

Racionalidade do goleiro no penalti

Menina gasta mais que menino

Estudo mostra que crianças com menos de 10 anos são mais hábeis com tecnologia do que com leitura ou escrita

Cliente, ponto de venda e ciência da compra

Teste #365

O anunciado presidente do Iasb, a partir de 2011, é graduado em:

Contabilidade
Economia
História

Resposta do Anterior: Alemanha. Fonte: aqui

Notícias sobre o novo chefe do Iasb XI

O texto menos convencional foi do Financial Times, que destaca o fato de não ser um contador e publica também uma foto não convencional de Hans hoogervorst:

The non-accountant at the IASB - Jennifer Thompson - Oct 12 15:20.

Call off the search. After a year-long global quest and the examination of more than 300 applications, the International Accounting Standards Board has found its man.

And he’s not an accountant. He’s this man:


Hans Hoogervorst, the former Dutch Minister of Finance, will succeed Sir David Tweedie as chairman of the IASB at the end of June next year. Ian Mackintosh, current chairman of the UK Accounting Standards Board, will become vice-chairman.

From the press release:

Hans is a senior and well-respected securities regulator who has a strong record defending the principles of transparency and independence. Ian is an accomplished accounting expert and international standard-setter.

And from Sir David Tweedie:

Their skill sets are entirely complementary. This is an excellent outcome.

So there you have it.

Hoogervorst and Mackintosh will certainly have a rather big job on their hands — not least driving forward international accounting convergence.

There are also relationships to be managed closer to home. The IASB came under fire earlier this year from L’Autorité des Normes Comptables, a new accounting standards body, concerning new lease accounting and governance.

So for the moment, it could well pay off to be a diplomat, not a beancounter at IASB HQ

Notícias sobre o novo chefe do Iasb X

Aqui, no endereço oficial do Iasb:

Trustees appoint Hans Hoogervorst to succeed Sir David Tweedie
12 October 2010

The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), today announced the appointment of Hans Hoogervorst as chairman and Ian Mackintosh as vice-chairman of the IASB.

Mr Hoogervorst will succeed Sir David Tweedie on his retirement as chairman of the IASB at the end of June 2011. He is currently chairman of the Netherlands Authority for the Financial Markets (AFM), the Dutch securities and market regulator, chairman of the Technical Committee of the International Organization of Securities Commissions (IOSCO) and co-chair of the Financial Crisis Advisory Group (FCAG), an independent body of senior leaders formed to advise accounting standard-setters on their response to the global financial crisis. He will step down from all his present positions in order to join the IASB.

Mr Mackintosh, a former chief accountant of the Australian Securities and Investment Commission, has more than 30 years experience of national and international accounting standard-setting. He is currently chairman of the UK Accounting Standards Board and chairman of the group of national accounting standard-setters, a body in which more than 20 national and regional accounting standard-setting organisations participate.

Under the 10-year leadership of Sir David Tweedie, the IASB has succeeded in establishing International Financial Reporting Standards (IFRSs) as the accepted set of financial reporting standards in more than 100 countries. As the organisation’s second decade begins, the goal of a single, high-quality and globally accepted set of accounting standards is within reach. The new chairman brings a strong understanding of, and an ability to navigate through, the challenges facing the IASB on the path to global IFRS adoption.

Mr Mackintosh’s significant experience in the standard-setting field will assist the IASB as it seeks to establish IFRSs as the global standard. Both Mr Hoogervorst and Mr Mackintosh have demonstrated a firm commitment to protecting the independence of the standard-setting process and acting in the interest of investors and other stakeholders.

The appointments mark the end of a nearly year-long international search process. Trustees sought nominations from more than 500 stakeholder organisations, considered more than 300 candidates from 28 countries before compiling a reduced list of 45 individuals from 20 countries. The appointments were unanimously approved by Trustees during their October 12 and 13 meeting in Seoul, Republic of Korea.

Commenting on the appointments, Tommaso Padoa-Schioppa, chairman of the Trustees said:

I am delighted that we have succeeded in identifying a strong team to lead the IASB in its second decade. Hans is a senior and well-respected securities regulator who has a strong record defending the principles of transparency and independence. Ian is an accomplished accounting expert and international standard-setter.

In announcing the appointments, I would also like to express my deep thanks to Sir David Tweedie, who through a combination of personal determination and limitless energy has transformed the international financial reporting landscape.

Finally, I want to thank Sir Bryan Nicholson, who as chairman of the Trustees’ nominating committee led the search process to a successful conclusion.

Sir David Tweedie, current chairman of the IASB said:

I am delighted that the Trustees have chosen Hans, supported by Ian, to lead the IASB. I got to know Hans when he co-led the Financial Crisis Advisory Group and I have worked with Ian for many years. Their skill sets are entirely complementary. This is an excellent outcome.

Hans Hoogervorst, chairman-elect of the IASB said:

As a securities and market regulator I have investor protection in my DNA. I strongly believe that a global set of accounting standards, set for investors by an independent standard-setter, is an essential component for the world’s financial markets. These will remain my priorities.

The IFRS story is a remarkable one. I relish the opportunity to build on the great work of Sir David Tweedie and to lead the organisation into a second decade of success.

Ian Mackintosh, vice-chairman-elect of the IASB said:

I welcome the opportunity to serve as vice-chairman of the IASB, and to work with Hans and my new colleagues on the Board in developing the highest quality standards.

As a national standard-setter and someone long involved in the standard-setting process I understand the challenges facing the organisation. I am strongly committed to the cause of global standards.

Further information related to the appointment process is available from the IFRS Foundation website at www.ifrs.org.

Biography for Hans Hoogervorst

Mr Hoogervorst is chairman of the executive board, the Netherlands Authority for the Financial Markets (AFM), chairman of the IOSCO technical committee, co-chair of the Financial Crisis Advisory Group to the International Accounting Standards Board and chair of the IFRS Foundation Monitoring Board.

Between 1998 and 2007 Mr Hoogervorst held a number of positions in the Dutch Government, including minister of finance, minister of health, welfare and sport, and state secretary for social affairs. Prior to this Mr Hoogervorst served both as a member and senior policy advisor to the Dutch Parliament and the Ministry of Finance. He also spent three years as a banking officer for the National Bank of Washington in Washington, DC.

Mr Hoogervorst holds a Masters degree in modern history (University of Amsterdam, 1981) and a Master of Arts degree in international relations (Johns Hopkins University school of advanced international relations, majoring in international economics and Latin American studies).

　

Biography for Ian Mackintosh

Ian Mackintosh is chair of the UK Accounting Standards Board.

Originally from New Zealand, Ian has spent much of his career in Australia, first with Coopers & Lybrand and later as a consultant in his own practice. In November 2000, he was appointed Chief Accountant of the Australian Securities and Investment Commission and following that was Manager, Financial Management, South Asia at the World Bank.

Mr Mackintosh has played an active role in standard-setting since 1983. He was a member, and later Deputy Chairman, of the Australian Accounting Standards Board, as well as chairing its Urgent Issues Group. Mr Mackintosh is also a member of the International Accounting Standards Board's Standards Advisory Council. He has substantial public sector experience, having chaired both the Australian Public Sector Accounting Standards Board and the IFAC Public Sector Committee.