{"id":2268,"date":"2009-10-27T11:02:00","date_gmt":"2009-10-27T11:02:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/10\/27\/fcont-o-que-e-e-como-funciona\/"},"modified":"2009-10-27T11:02:00","modified_gmt":"2009-10-27T11:02:00","slug":"fcont-o-que-e-e-como-funciona","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/10\/27\/fcont-o-que-e-e-como-funciona\/","title":{"rendered":"FCONT &#8211; O que \u00e9 e como funciona"},"content":{"rendered":"<p><span style=\"font-family:arial;color:#000000;\">Conforme disciplina a Instru\u00e7\u00e3o Normativa RFB n\u00ba 949\/09, O FCONT \u00e9 uma escritura\u00e7\u00e3o, das contas patrimoniais e de resultado, em partidas dobradas, que considera os m\u00e9todos e crit\u00e9rios cont\u00e1beis vigentes em 31.12.2007.<\/p>\n<p>Em termos pr\u00e1ticos, no Programa Validador e Assinador da entrada de dados do FCont devem ser informados os lan\u00e7amentos que:<br \/><\/span><\/p>\n<ul>\n<li><span style=\"font-family:arial;color:#000000;\">efetuados na escritura\u00e7\u00e3o comercial, n\u00e3o devam ser considerados para fins de apura\u00e7\u00e3o do resultado com base na legisla\u00e7\u00e3o vigente em 31.12.2007. Ou seja, os lan\u00e7amentos que existem na escritura\u00e7\u00e3o comercial, mas que devem ser expurgados para remover os reflexos das altera\u00e7\u00f5es introduzidas pela Lei n\u00ba 11.638, de 28 de dezembro de 2007, e pelos arts. 37 e 38 da Lei n\u00ba 11.941, de 2009, que modifiquem o crit\u00e9rio de reconhecimento de receitas, custos e despesas computadas na escritura\u00e7\u00e3o cont\u00e1bil, para apura\u00e7\u00e3o do lucro l\u00edquido do exerc\u00edcio definido no art. 191 da Lei n\u00ba 6.404, de 15 de dezembro de 1976; <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">n\u00e3o efetuados na escritura\u00e7\u00e3o comercial, mas que devam ser inclu\u00eddos para fins de apura\u00e7\u00e3o do resultado com base na legisla\u00e7\u00e3o vigente em 31.12.2007. <\/span><\/li>\n<\/ul>\n<p><span style=\"font-family:arial;color:#000000;\">A empresa dever\u00e1 apresentar os lan\u00e7amentos da contabilidade societ\u00e1ria que foram efetuados utilizando os novos crit\u00e9rios introduzidos pela Lei 11.638\/07 e pelos artigos 37 e 38 da Lei 11.941\/09;<\/p>\n<p>Em rela\u00e7\u00e3o a estes mesmos lan\u00e7amentos cont\u00e1beis, a empresa dever\u00e1 efetuar os lan\u00e7amentos utilizando os m\u00e9todos e crit\u00e9rios cont\u00e1beis aplic\u00e1veis \u00e0 legisla\u00e7\u00e3o tribut\u00e1ria;<\/p>\n<p>As diferen\u00e7as apuradas entre as duas metodologias compor\u00e3o ajuste espec\u00edfico a ser efetuado no Livro de Apura\u00e7\u00e3o do Lucro Real (LALUR).<\/p>\n<p>Para estas opera\u00e7\u00f5es, a empresa apresentar\u00e1 arquivo digital em leiaute semelhante da Escritura\u00e7\u00e3o Cont\u00e1bil Digital. Este arquivo constituir\u00e1 parte da entrada de dados da escritura\u00e7\u00e3o de controle fiscal cont\u00e1bil de transi\u00e7\u00e3o &#8211; FCONT. A outra parte \u00e9 a pr\u00f3pria escritura\u00e7\u00e3o comercial da empresa.<\/p>\n<p>Esta escritura\u00e7\u00e3o dever\u00e1 ser criada a partir de programa de programa gerador a ser disponibilizado pela RFB.<\/p>\n<p>O programa gerador de escritura\u00e7\u00e3o possibilitar\u00e1: <\/span><\/p>\n<ul>\n<li><span style=\"font-family:arial;color:#000000;\">Criar ou importar o arquivo com o leiaute do FCONT definido em legisla\u00e7\u00e3o; <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">Validar do conte\u00fado da escritura\u00e7\u00e3o e indicar dos erros e advert\u00eancias; <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">Editar via digita\u00e7\u00e3o os registros criados ou importados; <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">Gera\u00e7\u00e3o do arquivo FCONT para assinatura e transmiss\u00e3o ao Sped; <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">Assinar do arquivo gerado por certificado digital; <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">Comandar a transmiss\u00e3o do arquivo ao Sped.<\/span> <\/li>\n<\/ul>\n<p><span style=\"font-family:arial;font-size:85%;\"><strong>Fonte<\/strong>: <a href=\"http:\/\/www1.receita.fazenda.gov.br\/fcont\/o-que-e.htm\">RFB<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conforme disciplina a Instru\u00e7\u00e3o Normativa RFB n\u00ba 949\/09, O FCONT \u00e9 uma escritura\u00e7\u00e3o, das contas<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,117,121,132,169,188],"tags":[],"class_list":["post-2268","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-ifrs","category-imposto-de-renda","category-lei-das-sa","category-receita-federal","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FCONT - O que \u00e9 e como funciona - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2009\/10\/27\/fcont-o-que-e-e-como-funciona\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FCONT - O que \u00e9 e como funciona - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Conforme disciplina a Instru\u00e7\u00e3o Normativa RFB n\u00ba 949\/09, O FCONT \u00e9 uma escritura\u00e7\u00e3o, das contas\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2009\/10\/27\/fcont-o-que-e-e-como-funciona\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2009-10-27T11:02:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/10\\\/27\\\/fcont-o-que-e-e-como-funciona\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/10\\\/27\\\/fcont-o-que-e-e-como-funciona\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"FCONT &#8211; 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