{"id":2815,"date":"2008-06-03T11:23:00","date_gmt":"2008-06-03T11:23:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/06\/03\/falta-decisao-sobre-balanco-de-fechadas\/"},"modified":"2008-06-03T11:23:00","modified_gmt":"2008-06-03T11:23:00","slug":"falta-decisao-sobre-balanco-de-fechadas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/06\/03\/falta-decisao-sobre-balanco-de-fechadas\/","title":{"rendered":"Falta decis\u00e3o sobre balan\u00e7o de fechadas"},"content":{"rendered":"

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As primeiras mudan\u00e7as da Lei das Sociedades An\u00f4nimas j\u00e1 entram em vigor nos balan\u00e7os cont\u00e1beis de 2008, publicados somente no ano que vem, e ainda n\u00e3o est\u00e1 decidido se as companhias de capital fechado ter\u00e3o de publicar seus resultados. As empresas de maior porte ser\u00e3o obrigadas a cumprir as mudan\u00e7as na lei cont\u00e1bil. A expectativa do diretor da Comiss\u00e3o de Valores Mobili\u00e1rios (CVM), Eli Loria, \u00e9 de que o Departamento Nacional de Registro Cont\u00e1bil (DNRC<\/a>) se pronuncie ainda este ano sobre as necessidades de publica\u00e7\u00e3o. “Quem vai dar a palavra final sobre esse assunto deve ser o DNRC”, afirmou.<\/span><\/p>\n

O texto atual determina que as companhias limitadas com ativos totais acima de R$ 240 milh\u00f5es ou receita bruta acima de R$ 300 milh\u00f5es ter\u00e3o de se adequar \u00e0s normas cont\u00e1beis da Lei das S.A., al\u00e9m de terem um auditor independente. Por enquanto, ainda n\u00e3o est\u00e1 definido quem ser\u00e1 o \u00f3rg\u00e3o respons\u00e1vel pela verifica\u00e7\u00e3o da adequa\u00e7\u00e3o. Para o diretor, as juntas comerciais acabar\u00e3o tendo este encargo. Na primeira vers\u00e3o da Lei n\u00ba 11.638\/07<\/a>, que busca enquadrar as empresas brasileiras nas normas cont\u00e1beis internacionais – de acordo com o padr\u00e3o dos IFRS <\/a>(International Financial Reporting Standards) -, estava previsto que as Ltda. tamb\u00e9m publicassem seus balan\u00e7os. No entanto, quando o texto passou pelo Congresso Nacional, esta cl\u00e1usula foi retirada. Ainda assim, h\u00e1 especialistas que defendem que artigos que foram mantidos no texto indicam a necessidade de publica\u00e7\u00e3o. “A publica\u00e7\u00e3o \u00e9 um ponto que ainda est\u00e1 sendo discutido”, disse Loria.<\/span><\/p>\n

As regras para a nova lei precis\u00e3o estar prontas at\u00e9 2009, e as empresas enquadradas at\u00e9 2010. O diretor da CVM, no entanto, assumiu que o cronograma est\u00e1 “apertado”<\/a>.<\/span><\/div>\n

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<\/span>
Fonte: DCI : 29\/04\/2008 : Finan\u00e7as : Juliana Ennes<\/span><\/p>\n

<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

As primeiras mudan\u00e7as da Lei das Sociedades An\u00f4nimas j\u00e1 entram em vigor nos balan\u00e7os cont\u00e1beis<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,117,132,136,150,161],"tags":[],"class_list":["post-2815","post","type-post","status-publish","format-standard","hentry","category-auditoria-independente","category-ifrs","category-lei-das-sa","category-ltda","category-normas-contabeis","category-pme"],"yoast_head":"\nFalta decis\u00e3o sobre balan\u00e7o de fechadas - 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\/2008\/06\/03\/falta-decisao-sobre-balanco-de-fechadas\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Falta decis\u00e3o sobre balan\u00e7o de fechadas - 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