{"id":2013,"date":"2010-04-25T08:00:00","date_gmt":"2010-04-25T08:00:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/04\/25\/dia-do-contador-4\/"},"modified":"2023-09-28T18:14:08","modified_gmt":"2023-09-28T18:14:08","slug":"dia-do-contador-4","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/25\/dia-do-contador-4\/","title":{"rendered":"Dia do Contador"},"content":{"rendered":"<div style=\"text-align: justify;\"><a href=\"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/S19_hCM1t_I\/AAAAAAAAAwo\/45Bixhq-nEk\/s320\/pacioli_titrelarge1.gif\"><img decoding=\"async\" style=\"float: left; margin: 0pt 10px 10px 0pt; cursor: pointer; width: 223px; height: 299px;\" src=\"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/S19_hCM1t_I\/AAAAAAAAAwo\/45Bixhq-nEk\/s320\/pacioli_titrelarge1.gif\" alt=\"\" border=\"0\" \/><\/a><span style=\"color: #000000; font-family: arial;\">No Brasil o dia do contador \u00e9 comemorado em 22 de setembro, data em que os cat\u00f3licos comemoram o dia de S\u00e3o Mateus. Mateus, um dos ap\u00f3stolos de Jesus era publicano, exercicia de forma terceirizada a coletoria de impostos para o governo romano, apesar de ser judeu.<\/span><\/div>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-family: arial;\">Entendo que esta n\u00e3o \u00e9 a melhor data para se comemorar o dia do contador. O contador, n\u00e3o pode ser comparado ou lembrado como um mero agente do fisco.<\/span> <span style=\"color: #000000; font-family: arial;\">Como bem diz o Prof. Dr. <a href=\"http:\/\/www.youtube.com\/watch?v=k8TARGPUyQg\" target=\"_blank\" rel=\"noopener\">Eliseu Martins<\/a>, a contabilidade como a conhecemos hoje surgiu h\u00e1 mais de 1.000 anos como &#8220;instrumento de controle e gest\u00e3o&#8221;, por\u00e9m nos pa\u00edses latinos foi &#8220;roubada para interesses fiscais&#8221;. O fisco vem se utilizando da contabilidade na sua atividade de apurar o imposto devido, e o contador dentre suas muitas atribui\u00e7\u00f5es, realiza o que se convencionou chamar de contabilidade tribut\u00e1ria, com as elabora\u00e7\u00e3o de guias de recolhimento, declara\u00e7\u00f5es, planejamentos tribut\u00e1rios, etc. <\/span><span style=\"color: #000000; font-family: arial;\">N\u00e3o podemos imaginar uma empresa que n\u00e3o tenha o controle efetivo de suas atividades mercantis. A contabilidade n\u00e3o \u00e9 em ess\u00eancia fiscal, pelo contr\u00e1rio, em sua ess\u00eancia ela \u00e9 gerencial, a pe\u00e7a chave na produ\u00e7\u00e3o de informa\u00e7\u00f5es para tomada de decis\u00e3o. <\/span><span style=\"color: #000000; font-family: arial;\">Um dos pilares da contabilidade \u00e9 a escritura\u00e7\u00e3o, e esta \u00e9 feita em quase na totalidade dos pa\u00edses seguindo a t\u00e9cnica das &#8220;<a href=\"http:\/\/pt.wikipedia.org\/wiki\/M%C3%A9todo_das_partidas_dobradas\">partidas dobradas<\/a>&#8221; apresentada pelo Frei Luca Pacioli, em 1494.<\/span> <span style=\"color: #000000; font-family: arial;\"><br \/>\n<\/span><\/p>\n<p style=\"font-family: arial; text-align: justify;\"><span style=\"color: #000000; font-family: arial;\">O Prof. Dr. David Albrecht lamenta n\u00e3o haver um dia dedicado aos contadores nos EUA, mas ao discorrer sobre qual deveria ser este dia em nenhum momento cogita quest\u00f5es fiscais e tribut\u00e1rias. Ele <\/span><span style=\"font-family: arial;\"><span style=\"color: #000000;\">prop\u00f5e o dia <strong><span style=\"color: #ff0000;\">10 de novembro<\/span><\/strong> (<a href=\"http:\/\/profalbrecht.wordpress.com\/2008\/10\/06\/accounting-day\/\"><strong>Accounting Day<\/strong><\/a>) porque neste dia, no ano de 1494, foi publicado o Volume 2 do marco na hist\u00f3ria da contabilidade, a &#8220;<\/span><span style=\"color: #000000;\"><strong>Summa de Arithmetica, Geometria, Proportioni et Proportionalita<\/strong>&#8221; (Summa de Aritm\u00e9tica, Geometria, Propor\u00e7\u00f5es e Proporcionalidade), do Frei Luca Pacioli.Um justa e correta homenagem.<\/span><\/span><\/p>\n<p style=\"font-family: arial; text-align: justify;\"><a href=\"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/S1-CXUmESkI\/AAAAAAAAAww\/Vg7QkzH41TU\/s1600-h\/index2.jpg\"><img decoding=\"async\" id=\"BLOGGER_PHOTO_ID_5431203012809083458\" style=\"margin: 0px 10px 10px 0px; width: 253px; float: left; height: 175px;\" src=\"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/S1-CXUmESkI\/AAAAAAAAAww\/Vg7QkzH41TU\/s320\/index2.jpg\" alt=\"\" border=\"0\" \/><\/a><span style=\"color: #000000; font-family: arial;\">Para quem quiser saber mais sobre o assunto, o CFC publicou em 2004 o livro <strong>Luca Pacioli &#8211; Um mestre do Renascimento<\/strong>, do Prof. Dr. Lopes de S\u00e1 (<\/span><a href=\"http:\/\/www.cfc.org.br\/uparq\/Livro_lucapacioli.pdf\"><span style=\"font-family: arial;\">aqui download em pdf<\/span><\/a><span style=\"color: #000000; font-family: arial;\">), que al\u00e9m da biografia do frei, e coment\u00e1rios sobre o ambiente hist\u00f3rico em que surgiu as &#8220;partidas dobradas&#8221;, traz ainda uma tradu\u00e7\u00e3o da Parte I, Distin\u00e7\u00e3o IX, \u201cTratado\u201d XI, da &#8220;<em>Summa de Arithm\u00e9tica<\/em>&#8220;, a partir da edi\u00e7\u00e3o Paganino de Paganini, Veneza de 1494. Este c\u00e1p\u00edtulo vem seguido de um outro, com os coment\u00e1rios do pr\u00f3prio Prof. Dr. Lopes de S\u00e1. <\/span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"><br \/>\n<\/span><\/span><\/p>\n<p style=\"font-family: arial; text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">Em tempo. no dia 25 de abril, tamb\u00e9m se comemora o dia do contabilista, em lembran\u00e7a ao <a href=\"http:\/\/www.portaldecontabilidade.com.br\/mensagemcontabilista.htm\">Senador Jo\u00e3o Lyra<\/a>, que em <\/span><span style=\"font-family: Arial;\">25 de abril de 1926, proferiu discurso que enalteceu a Classe Cont\u00e1bil Brasileira. <\/span><\/span>(AAS)<\/p>\n<hr \/>\n<p><span style=\"font-size: 85%;\"><span style=\"font-family: arial;\"><span style=\"font-weight: bold;\">Publicado originalmente em<\/span> <\/span><a style=\"font-family: arial;\" href=\"http:\/\/analisedebalanco.blogspot.com\/2010\/01\/10-de-novembro-dia-do-contador.html\">28.01.2010<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>No Brasil o dia do contador \u00e9 comemorado em 22 de setembro, data em que<\/p>\n","protected":false},"author":1,"featured_media":10786,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[109,167],"tags":[],"class_list":["post-2013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-historia-da-contabilidade","category-profissao-contabil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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