{"id":2336,"date":"2009-09-16T07:00:00","date_gmt":"2009-09-16T07:00:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/09\/16\/cfc-e-as-normas-internacionais-para-pme\/"},"modified":"2009-09-16T07:00:00","modified_gmt":"2009-09-16T07:00:00","slug":"cfc-e-as-normas-internacionais-para-pme","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/16\/cfc-e-as-normas-internacionais-para-pme\/","title":{"rendered":"CFC e as normas internacionais para PME"},"content":{"rendered":"<div align=\"justify\"><span style=\"color: rgb(0, 0, 0);font-family:arial;\" ><strong><span style=\"font-size:130%;\">Grupo analisa ado\u00e7\u00e3o de IFRS para pequenas e m\u00e9dias empresas<\/span><\/strong><\/p>\n<p>A Norma Internacional de Demonstra\u00e7\u00f5es Cont\u00e1beis para Pequenas e M\u00e9dias Empresas (PMEs), editada recentemente pelo Conselho de Normas Internacionais de Contabilidade (IASB, na sigla em ingl\u00eas), come\u00e7ou a ser analisada por um Grupo de Estudos criado pelo Conselho Federal de Contabilidade (CFC). A iniciativa, que partiu de entendimento pr\u00e9vio mantido com o Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC), faz parte do processo de converg\u00eancia do Brasil \u00e0s Normas Internacionais de Relat\u00f3rios Financeiros (IFRS).<\/p>\n<p>Na primeira reuni\u00e3o do Grupo, realizada no dia 26 de agosto, foram discutidas as diretrizes do trabalho e definiu-se que o primeiro passo seria a revis\u00e3o da tradu\u00e7\u00e3o da norma do IASB sobre PMEs. Posteriormente, essa IFRS ser\u00e1 analisada em rela\u00e7\u00e3o \u00e0 sua ado\u00e7\u00e3o, de forma simplificada, para o segmento das pequenas e m\u00e9dias empresas brasileiras. O entendimento do grupo ser\u00e1 apresentado ao CPC e, posteriormente, a minuta da norma ser\u00e1 colocada em audi\u00eancia p\u00fablica.<\/p>\n<p>Para o coordenador do Grupo de Estudos e conselheiro do CFC, Nelson Zafra, o texto dever\u00e1 ser disponibilizado em audi\u00eancia p\u00fablica at\u00e9 o fim deste ano. O grupo \u00e9 composto tamb\u00e9m pelos colaboradores do CFC Guy Almeida Andrade, Nelson Pfaltzgraff, Paulo Schnorr e Ricardo Julio Rodil.<\/p>\n<p><strong>Contexto<\/strong><br \/>Nos \u00faltimos anos, vem se aperfei\u00e7oando a legisla\u00e7\u00e3o voltada \u00e0s micros e pequenas empresas brasileiras. Em 2007, entrou em vigor a Lei Complementar n\u00ba 123\/06, que instituiu a Lei Geral da Micro e Pequena Empresa &#8211; Simples Nacional. Por conta dessa legisla\u00e7\u00e3o, o Conselho Federal de Contabilidade editou e publicou, em dezembro de 2007, a Norma Brasileira de Contabilidade NBC T 19.13, dispondo sobre os procedimentos da Escritura\u00e7\u00e3o Cont\u00e1bil Simplificada para Microempresa e Empresa de Pequeno Porte. Em julho deste ano, teve in\u00edcio a vig\u00eancia da figura jur\u00eddica do Empreendedor Individual, que passou a integrar a Lei Geral da Micro e Pequena Empresa ap\u00f3s ajustes feitos pela Lei Complementar 128\/08.<\/p>\n<p><strong><span style=\"font-size:85%;\">Fonte: Ag\u00eancia Comunica\u00e7\u00e3o CFC, em 09.09.2009<\/span><\/strong><\/span><\/div>\n<div align=\"justify\"><\/div>\n<\/p>\n<hr \/>\n<p><\/p>\n<p><span style=\"color: rgb(255, 0, 0);font-family:arial;\" ><strong>COMENT\u00c1RIOS<\/strong><\/span><\/p>\n<p><span style=\"font-family:arial;\">Faltou a informa\u00e7\u00e3o na nota do CFC sobre a base legal para recep\u00e7\u00e3o das normas internacionais de pequenas e m\u00e9dias empresas. <\/span><\/p>\n<p><span style=\"font-family:arial;\">At\u00e9 ent\u00e3o somente h\u00e1 previs\u00e3o para converg\u00eancia \u00e0s normas internacionais para as sociedades an\u00f4nimas e empresas de grande porte, em raz\u00e3o da edi\u00e7\u00e3o da Lei n\u00ba 11.638\/2007.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Grupo analisa ado\u00e7\u00e3o de IFRS para pequenas e m\u00e9dias empresas A Norma Internacional de Demonstra\u00e7\u00f5es<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,136,150,161,181,182],"tags":[],"class_list":["post-2336","post","type-post","status-publish","format-standard","hentry","category-contabilidade-internacional","category-ltda","category-normas-contabeis","category-pme","category-sme","category-sociedades-limitadas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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