{"id":1246,"date":"2012-05-23T12:32:03","date_gmt":"2012-05-23T12:32:03","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2012\/05\/23\/ifrs-e-o-futuro-do-rtt\/"},"modified":"2012-05-23T12:32:03","modified_gmt":"2012-05-23T12:32:03","slug":"ifrs-e-o-futuro-do-rtt","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2012\/05\/23\/ifrs-e-o-futuro-do-rtt\/","title":{"rendered":"IFRS e o futuro do RTT"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2012\/05\/23\/ifrs-e-o-futuro-do-rtt\/#O_futuro_do_RTT\" >O futuro do RTT<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"O_futuro_do_RTT\"><\/span> \t<strong>O futuro do RTT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p> \t&nbsp;<\/p>\n<p style=\"text-align: justify;\"> \t<span style=\"font-size:14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">A ado&ccedil;&atilde;o das normas internacionais de contabilidade no Brasil fez com que a Receita Federal adotasse o Regime Tribut&aacute;rio de Transi&ccedil;&atilde;o (RTT). O RTT foi criado ap&oacute;s a Lei 11 638 e tinha por finalidade reduzir o impacto fiscal da mudan&ccedil;a cont&aacute;bil.<\/p>\n<p> \t<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"> \t<span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Para substituir o RTT, a Receita Federal est&aacute; desenvolvendo uma vers&atilde;o do LALUR (Livro de Apura&ccedil;&atilde;o do Lucro Real), segundo noticiou a Revista Capital Aberto (<a href=\"http:\/\/capitalaberto.com\/ler_artigo.php?pag=2&amp;sec=17&amp;i=4711&amp;btxt=Fisco%20retoma%20projeto%20de%20tributa%E7%E3o%20a%20partir%20dos%20balan%E7os\" target=\"_blank\" rel=\"noopener\">Fisco retoma projeto de tributa&ccedil;&atilde;o a partir dos balan&ccedil;os<\/a>, 12 de maio de 2012, Yuki Yokoi). Neste novo LALUR a Receita despreza, para fins fiscais, &quot;normas cont&aacute;beis baseadas em crit&eacute;rios qualitativos&quot;. Isto incluiria o ajuste a valor justo, os ativos biol&oacute;gicos e, talvez, o ajuste a valor presente.<\/span><\/span><\/p>\n<hr \/>\n<p> \t<span style=\"font-size: 14px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Fonte: Blog <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2012\/05\/o-futuro-do-rtt.html\" target=\"_blank\" rel=\"noopener\">Contabilidade Financeira<\/a> (C&eacute;sar Tib&uacute;rcio-UNB)<\/span><\/span><\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>O futuro do RTT &nbsp; A ado&ccedil;&atilde;o das normas internacionais de contabilidade no Brasil fez<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121],"tags":[],"class_list":["post-1246","post","type-post","status-publish","format-standard","hentry","category-imposto-de-renda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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