{"id":1258,"date":"2012-06-15T11:48:37","date_gmt":"2012-06-15T14:48:37","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2012\/06\/15\/sped-contabil-sera-que-tudo-esta-escriturado\/"},"modified":"2012-06-15T11:48:37","modified_gmt":"2012-06-15T14:48:37","slug":"sped-contabil-sera-que-tudo-esta-escriturado","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2012\/06\/15\/sped-contabil-sera-que-tudo-esta-escriturado\/","title":{"rendered":"SPED Cont\u00e1bil: ser\u00e1 que tudo est\u00e1 escriturado?"},"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\/06\/15\/sped-contabil-sera-que-tudo-esta-escriturado\/#As_demonstracoes_contabeis_informadas_no_SPED_Contabil_realmente_estao_corretas\" >As demonstra&ccedil;&otilde;es cont&aacute;beis informadas no SPED Cont&aacute;bil realmente est&atilde;o corretas?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"As_demonstracoes_contabeis_informadas_no_SPED_Contabil_realmente_estao_corretas\"><\/span> \tAs demonstra&ccedil;&otilde;es cont&aacute;beis informadas no SPED Cont&aacute;bil realmente est&atilde;o corretas?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div style=\"text-align: justify; padding: 0px; line-height: 20px; border-width: 0px; background-color: rgb(254, 254, 254); outline-width: 0px; margin-bottom: 20px; color: rgb(51, 51, 51); font-size: 14px; vertical-align: baseline;\"> \t&nbsp;<\/div>\n<div style=\"text-align: justify; padding: 0px; line-height: 20px; border-width: 0px; background-color: rgb(254, 254, 254); outline-width: 0px; margin-bottom: 20px; color: rgb(51, 51, 51); font-size: 14px; vertical-align: baseline;\"> \t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">A Escritura&ccedil;&atilde;o Cont&aacute;bil Digital (ECD) &ndash; ou SPED-Cont&aacute;bil &ndash; vem sendo apresentada pelas empresas que est&atilde;o no regime de apura&ccedil;&atilde;o do imposto do lucro real desde o ano-calend&aacute;rio de 2009 &ndash; e em alguns casos desde 2008.<\/span><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">Embora esta escritura&ccedil;&atilde;o devesse <a href=\"http:\/\/news.balancos.com\/as-demonstracoes-contabeis-informadas-no-sped-contabil-realmente-estao-corretas\/##\" style=\"PADDING-BOTTOM: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; COLOR: #ff6a1c; VERTICAL-ALIGN: baseline; TEXT-DECORATION: none; PADDING-TOP: 0px\" title=\"Powered by Text-Enhance\"><span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><strong style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\">funcionar<\/strong><\/span><\/a> apenas como a vers&atilde;o eletr&ocirc;nica do livro Di&aacute;rio, que toda empresa se obriga a elaborar por for&ccedil;a de legisla&ccedil;&atilde;o societ&aacute;ria, algumas d&uacute;vidas ainda a rondam, motivando em muitos casos sua elabora&ccedil;&atilde;o incorreta.<\/span><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">Destacarei dois dos principais problemas que normalmente s&atilde;o encontrados nos livros apresentados ao Sistema P&uacute;blico de Escritura&ccedil;&atilde;o Digital (SPED): demonstra&ccedil;&otilde;es cont&aacute;beis fora do padr&atilde;o normatizado, al&eacute;m de sua apresenta&ccedil;&atilde;o incompleta.<\/span><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">O ponto de partida para a compreens&atilde;o do equ&iacute;voco &eacute; a considera&ccedil;&atilde;o dos relat&oacute;rios previstos na legisla&ccedil;&atilde;o, sendo oportuno destacar que os dados devem ser apontados de forma comparativa:<\/span><\/span><\/div>\n<blockquote>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t\t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><em style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">Art. 176&hellip;<\/span><\/em><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t\t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><em style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">I &ndash; balan&ccedil;o patrimonial;<\/span><\/em><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t\t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><em style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">II &ndash; demonstra&ccedil;&atilde;o dos lucros ou preju&iacute;zos acumulados;<\/span><\/em><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t\t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><em style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">III &ndash; demonstra&ccedil;&atilde;o do resultado do exerc&iacute;cio&hellip; [acompanhada da demonstra&ccedil;&atilde;o do resultado abrangente, nos termos previstos nas resolu&ccedil;&otilde;es CFC 1.185\/2009 ou 1.255\/2009, conforme o caso]<\/span><\/em><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t\t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><em style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">IV &ndash; demonstra&ccedil;&atilde;o dos fluxos de caixa&hellip;<\/span><\/em><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t\t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><em style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">V &ndash; se companhia aberta, demonstra&ccedil;&atilde;o do valor adicionado. [e]<\/span><\/em><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t\t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><em style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">&sect; 5&ordm;&hellip; notas explicativas&hellip; (Lei n&ordm; 6.404\/1976)<\/span><\/em><\/span><\/div>\n<\/blockquote>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">Ocorre que os registros &ldquo;J100&Prime; e &ldquo;J150&Prime; usados, respectivamente, para a apresenta&ccedil;&atilde;o do balan&ccedil;o patrimonial e da demonstra&ccedil;&atilde;o do resultado do exerc&iacute;cio, al&eacute;m de n&atilde;o contemplarem a apresenta&ccedil;&atilde;o comparativa das informa&ccedil;&otilde;es econ&ocirc;micas da empresa, n&atilde;o representam o conjunto de demonstra&ccedil;&otilde;es de elabora&ccedil;&atilde;o obrigat&oacute;ria indicado acima.<\/span><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">Alguns ainda se surpreendem <a href=\"http:\/\/news.balancos.com\/as-demonstracoes-contabeis-informadas-no-sped-contabil-realmente-estao-corretas\/##\" style=\"PADDING-BOTTOM: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; COLOR: #ff6a1c; VERTICAL-ALIGN: baseline; TEXT-DECORATION: none; PADDING-TOP: 0px\" title=\"Powered by Text-Enhance\"><span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><strong style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\">diante<\/strong><\/span><\/a> de tal afirma&ccedil;&atilde;o, tentando a duras penas deduzir que como n&atilde;o houve o destaque de registros espec&iacute;ficos para os demais relat&oacute;rios eles estariam suprimidos at&eacute; sua inclus&atilde;o formal pelo leiaute do livro digital.<\/span><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">Ledo engano. Esta lacuna aparente, na <a href=\"http:\/\/news.balancos.com\/as-demonstracoes-contabeis-informadas-no-sped-contabil-realmente-estao-corretas\/##\" style=\"PADDING-BOTTOM: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; COLOR: #ff6a1c; VERTICAL-ALIGN: baseline; TEXT-DECORATION: none; PADDING-TOP: 0px\" title=\"Powered by Text-Enhance\"><span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><strong style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\">realidade<\/strong><\/span><\/a>, j&aacute; havia sido tratada desde o in&iacute;cio. Refiro-me ao Registro &ldquo;J800&Prime;, o qual coincidentemente pertence ao mesmo bloco de informa&ccedil;&otilde;es, ou seja, destina-se &agrave; inclus&atilde;o de relat&oacute;rios cont&aacute;beis n&atilde;o contemplados em se&ccedil;&atilde;o pr&oacute;pria.<\/span><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">Examinando o Anexo &Uacute;nico da Instru&ccedil;&atilde;o Normativa RFB n&ordm; 787\/2007, encontramos o seguinte esclarecimento: &ldquo;Registro J800: Outras informa&ccedil;&otilde;es&hellip; Este registro destina-se a receber informa&ccedil;&otilde;es que devam constar do livro, tais como: outras demonstra&ccedil;&otilde;es cont&aacute;beis, pareceres, relat&oacute;rios, etc&rdquo;.<\/span><\/span><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t<span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\">Realizadas estas considera&ccedil;&otilde;es, fica evidenciado que as empresas que vierem a sofrer consequ&ecirc;ncias devido &agrave; apresenta&ccedil;&atilde;o do SPED-Cont&aacute;bil em desconformidade ao que prev&ecirc; a legisla&ccedil;&atilde;o ficaram sem margem de defesa, pois, em regra: &ldquo;Ningu&eacute;m se escusa de cumprir a lei, alegando que n&atilde;o a conhece&rdquo; (Lei de Introdu&ccedil;&atilde;o &agrave;s normas do Direito Brasileiro).<\/span><\/span> \t<\/p>\n<hr \/><\/div>\n<div style=\"TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 20px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #fefefe; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; MARGIN-BOTTOM: 20px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: #333333; FONT-SIZE: 14px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"> \t<span style=\"FONT-FAMILY: Arial, Helvetica, sans-serif\"><span style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; COLOR: black; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\"><em style=\"PADDING-BOTTOM: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: transparent; MARGIN: 0px; PADDING-LEFT: 0px; OUTLINE-WIDTH: 0px; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; VERTICAL-ALIGN: baseline; BORDER-LEFT-WIDTH: 0px; PADDING-TOP: 0px\">Autor: Ariovaldo Esgoti via <\/em><\/span><a href=\"http:\/\/www.portalluciayoung.com.br\/\" style=\"BACKGROUND-COLOR: transparent\">http:\/\/www.portalluciayoung.com.br<\/a><\/span> \t<\/p>\n<hr \/>\n<p> \t<span style=\"font-family: Arial,Helvetica,sans-serif;\"><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>As demonstra&ccedil;&otilde;es cont&aacute;beis informadas no SPED Cont&aacute;bil realmente est&atilde;o corretas? &nbsp; A Escritura&ccedil;&atilde;o Cont&aacute;bil Digital<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-1258","post","type-post","status-publish","format-standard","hentry","category-sped-contabil"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/1258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=1258"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/1258\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=1258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=1258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=1258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}