{"id":2833,"date":"2008-05-19T11:18:00","date_gmt":"2008-05-19T11:18:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/05\/19\/analise-comparativa-da-lei-n-o-6-4041976-x-lei-n-o-11-6382007\/"},"modified":"2008-05-19T11:18:00","modified_gmt":"2008-05-19T11:18:00","slug":"analise-comparativa-da-lei-n-o-6-4041976-x-lei-n-o-11-6382007","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/05\/19\/analise-comparativa-da-lei-n-o-6-4041976-x-lei-n-o-11-6382007\/","title":{"rendered":"An\u00e1lise comparativa da Lei n.\u00ba 6.404\/1976 x Lei n.\u00ba 11.638\/2007"},"content":{"rendered":"<p  style=\"text-align: right;font-family:arial;\" align=\"right\"><span style=\"font-size:100%;\">(Texto enviado por Leonardo J Ricardo)<b style=\"\"><o:p><\/o:p><\/b><\/span><\/p>\n<p><span style=\";font-family:arial;font-size:100%;\"  ><b><o:p><\/o:p><\/b>Com o objetivo de colaborar com a divulga\u00e7\u00e3o entre os profissionais do meio cont\u00e1bil, bem como pelos demais usu\u00e1rios das altera\u00e7\u00f5<span style=\"\">es trazidas pela Lei <\/span>n.\u00ba<span style=\"\"> <\/span>11.638\/2007, elaboramos o seguinte quadro comparativo, ressaltando os principais pontos que foram revogados ou inclu\u00eddos da Lei n.\u00ba 6.404\/1976.<\/p>\n<p>O principal objetivo da nova lei \u00e9 atualizar as atuais regras cont\u00e1beis brasileiras e aprimor\u00e1-las no sentido de harmoniza\u00e7\u00e3o com as normas internacionais de contabilidade (IFRS), possibilitando mais transpar\u00eancia e competitividade \u00e0s empresas brasileiras, diante de um mercado cada vez mais globalizado. Importante ressaltar que tal normatiza\u00e7\u00e3o n\u00e3o \u00e9 o processo de converg\u00eancia como um todo, e sim o in\u00edcio de uma nova fase da hist\u00f3ria cont\u00e1bil.<\/p>\n<p>A referida lei trouxe um novo conceito de sociedade de grande porte, caracterizadas por ativo total maior que R$ 240 milh\u00f5es ou receita bruta anual superior a R$ 300 milh\u00f5es, independentes de serem ou n\u00e3o sociedades an\u00f4nimas. Tais sociedades enquadradas em um destes dois crit\u00e9rios (ativo total ou receita bruta) dever\u00e3o preparar as demonstra\u00e7\u00f5es  <span style=\"\">cont\u00e1beis de acordo com os padr\u00f5es estabelecidos pela Lei das Sociedades An\u00f4nimas. <\/span><\/p>\n<p><a href=\"http:\/\/docs.google.com\/Doc?id=dfd4649v_8gm7b4kg8\">Veja aqui<\/a> o quadro comparativo<span style=\"\"> das Leis n.\u00ba 6.404 x n.\u00ba 11.638 elaborado por <\/span><\/span><span style=\";font-family:arial;font-size:100%;\"  >Leonardo J Ricardo <span style=\"\">(<\/span><\/span><span style=\";font-family:arial;font-size:100%;\"  >Contador, Auditor e Consultor cont\u00e1bil nas \u00e1reas tribut\u00e1ria e societ\u00e1ria.)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>(Texto enviado por Leonardo J Ricardo) Com o objetivo de colaborar com a divulga\u00e7\u00e3o entre<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[113,121,132,150],"tags":[],"class_list":["post-2833","post","type-post","status-publish","format-standard","hentry","category-iasb","category-imposto-de-renda","category-lei-das-sa","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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