{"id":2192,"date":"2009-12-17T19:45:00","date_gmt":"2009-12-17T19:45:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/12\/17\/cpc-para-pequenas-e-medias-empresas\/"},"modified":"2009-12-17T19:45:00","modified_gmt":"2009-12-17T19:45:00","slug":"cpc-para-pequenas-e-medias-empresas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/12\/17\/cpc-para-pequenas-e-medias-empresas\/","title":{"rendered":"CPC para pequenas e m\u00e9dias empresas"},"content":{"rendered":"<div align=\"justify\"><span style=\"COLOR: rgb(0,0,0)\"><span style=\"font-family:arial;\">O<\/span><span style=\"font-family:arial;\"> CPC divulgou o seu pronunciamento cont\u00e1bil para pequenas e m\u00e9dias empresas, o qual reflete a tradu\u00e7\u00e3o das normas equivalentes do IASB, constante em 255 p\u00e1ginas, estando dispon\u00edvel para download no site do CPC (<\/span><\/span><a href=\"http:\/\/www.cpc.org.br\/mostraOrientacao.php?id=60\" target=\"_blank\" rel=\"noopener\"><span style=\"font-family:arial;\">clique aqui<\/span><\/a><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" >).<\/span><\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" ><\/p>\n<p>Chamamos a aten\u00e7\u00e3o que no relat\u00f3rio da audi\u00eancia p\u00fablica consta o coment\u00e1rio \u00e0s &#8220;<strong>D\u00favidas quanto \u00e0 aplica\u00e7\u00e3o do Pronunciamento T\u00e9cnico \u00e0s situa\u00e7\u00f5es de microempresas optantes do Simples Nacional e outras<\/strong>&#8220;. No relat\u00f3rio o CPC faz uma recomenda\u00e7\u00e3o aos autores da \u201cd\u00favida\u201d apresentada, no sentido de que seja realizada consulta aos \u00f3rg\u00e3os reguladores, esclarecendo que a fun\u00e7\u00e3o do CPC \u00e9 a de providenciar a emiss\u00e3o dos documentos t\u00e9cnicos e sua ado\u00e7\u00e3o, e por quais entidades, \u00e9 determinada por tais \u00f3rg\u00e3os.<\/p>\n<p><\/span><\/p>\n<\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" ><\/p>\n<p>Conforme podemos observar o CPC entende que estas normas n\u00e3o s\u00e3o auto-aplic\u00e1veis para empresas do Simples Nacional e dependem de uma regulamenta\u00e7\u00e3o. <\/p>\n<p><\/span><\/p>\n<\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" ><\/p>\n<p>N<span style=\"font-family:arial;\">esta linha de racioc\u00ednio, esperar\u00e1vamos que o CFC antes de validar estas normas para todas a pequenas e m\u00e9dias empresas (Vide Resolu\u00e7\u00e3o CFC N\u00ba. 1.255\/09, que aprovou a NBC T 19.41 \u2013 Contabilidade para Pequenas e M\u00e9dias Empresas), tivesse proposto<\/span><span style=\"font-family:arial;\"><span style=\"COLOR: rgb(0,0,0)\"><i><span style=\"font-size:12;\"> <\/span><\/i><\/span><\/span><span style=\"font-family:arial;\">ao legislador ou \u00f3rg\u00e3o a quem a Lei delegue esta responsabilidade as devidas altera\u00e7\u00f5es na normas que regem a contabilidade das empresas optantes pelo Simples Nacional (vide art. 27 da Lei Complementar 123\/2007).<\/span> <\/p>\n<p><\/span><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" ><\/span><\/p>\n<\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" ><\/span><\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" >Para as empresas n\u00e3o optantes pelo Simples Nacional prevalece o disposto no C\u00f3digo Civil. Este C\u00f3digo dever\u00e1 ent\u00e3o sofrer as devidas altera\u00e7\u00f5es prevendo a converg\u00eancia \u00e0s normas cont\u00e1beis internacionais, assim como as recentes altera\u00e7\u00f5es na Lei das Sociedades por A\u00e7\u00f5es deixou expl\u00edcito que as normas aplic\u00e1veis \u00e0s companhias abertas e empresas de grande porte deveriam seguir os referidos padr\u00f5es.<\/span><\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><span style=\"COLOR: rgb(0,0,0);font-family:Arial;\" ><span style=\"COLOR: rgb(0,0,0)\"><\/p>\n<p>O C\u00f3digo Civil, no cap\u00edtulo destinado a contabilidade, de forma bastante clara determina que na elabora\u00e7\u00e3o do Balan\u00e7o e DRE devam ser observadas disposi\u00e7\u00f5es em leis especiais (vide transcri\u00e7\u00e3o dos artigos do C\u00f3digo Civil).<\/p>\n<p><\/span><\/span><\/p>\n<\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><\/div>\n<p><em><strong><span style=\"font-family:arial;\"><span style=\"COLOR: rgb(0,0,0)\"><\/p>\n<p>Art. 1.188. O balan\u00e7o patrimonial dever\u00e1 exprimir, com fidelidade e clareza, a situa\u00e7\u00e3o real da empresa e, atendidas as peculiaridades desta, bem como as<\/p>\n<p><\/span><span style=\"COLOR: rgb(255,0,0)\">disposi\u00e7\u00f5es das leis especiais,<\/span><span style=\"COLOR: rgb(0,0,0)\"> indicar\u00e1, distintamente, o ativo e o passivo.<br \/><\/span><\/span><\/strong><\/em><\/p>\n<div style=\"TEXT-ALIGN: left; COLOR: rgb(0,0,0)\"><em><strong><\/strong><\/em><\/div>\n<p><em style=\"COLOR: rgb(0,0,0)\"><strong><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" >Par\u00e1grafo \u00fanico. Lei especial dispor\u00e1 sobre as informa\u00e7\u00f5es que acompanhar\u00e3o o balan\u00e7o patrimonial, em caso de sociedades coligadas.<br \/><\/span><\/strong><\/em><\/p>\n<div style=\"TEXT-ALIGN: left; COLOR: rgb(0,0,0)\"><em><strong><\/strong><\/em><\/div>\n<p><em><strong><span style=\"font-family:arial;\"><span style=\"COLOR: rgb(0,0,0)\">Art. 1.189. O balan\u00e7o de resultado econ\u00f4mico, ou demonstra\u00e7\u00e3o da conta de lucros e perdas, acompanhar\u00e1 o balan\u00e7o patrimonial e dele constar\u00e3o cr\u00e9dito e d\u00e9bito,<\/span><span style=\"COLOR: rgb(255,0,0)\"> na forma da lei especial.<\/span><\/span><\/strong><\/em> <\/p>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"right\"><\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" ><\/p>\n<p><span style=\"COLOR: rgb(0,0,0)\">Al\u00e9m disto, s\u00f3 existe previs\u00e3o para elabora\u00e7\u00e3o de Balan\u00e7o e DRE, as demais seriam demonstra\u00e7\u00f5es facultativas.<\/span><\/p>\n<p><\/span><\/p>\n<\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><span style=\"COLOR: rgb(0,0,0)\"><\/span><\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" ><\/p>\n<p><span style=\"COLOR: rgb(0,0,0)\">Vale lembrar que nos EUA, onde j\u00e1 existe uma forte regulamenta\u00e7\u00e3o cont\u00e1bil, n\u00e3o muito distante em conte\u00fado e forma das normas do IASB, os especialistas afirmam que o pa\u00eds n\u00e3o est\u00e1 pronto para a converg\u00eancia \u00e0s normas cont\u00e1beis para PME nos padr\u00f5es do IASB<\/span> (<a href=\"http:\/\/analisedebalanco.blogspot.com\/2009\/10\/ifrs-pequenas-e-medias-nao-estao.html\"><span style=\"font-family:arial;\">IFRS: Pequenas e M\u00e9dias n\u00e3o est\u00e3o prontas<\/span><\/a><span style=\"font-family:arial;\"> e <\/span><a href=\"http:\/\/www.journalofaccountancy.com\/Issues\/2009\/Dec\/20091928.htm\"><span style=\"font-family:arial;\">IFRS for SMEs: The Next Standard for U.S. Private Companies?<\/span><\/a>).<\/p>\n<p><\/span><span style=\"COLOR: rgb(0,0,0);font-family:arial;\" ><\/span><\/p>\n<\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><\/div>\n<div style=\"COLOR: rgb(0,0,0)\" align=\"justify\"><span style=\"COLOR: rgb(0,0,0);font-family:Arial;\" >Estamos no Brasil legalmente e capacitadamente prontos para tal converg\u00eancia?<\/p>\n<hr \/>\n<p>Texto revisado em 11. jan. 2010<br \/><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>O CPC divulgou o seu pronunciamento cont\u00e1bil para pequenas e m\u00e9dias empresas, o qual reflete<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,47,54,150,161,181],"tags":[],"class_list":["post-2192","post","type-post","status-publish","format-standard","hentry","category-cfc","category-contabilidade-internacional","category-cpc","category-normas-contabeis","category-pme","category-sme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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