{"id":2938,"date":"2008-01-04T18:20:00","date_gmt":"2008-01-04T18:20:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/01\/04\/cooperativas-comecam-2008-com-novas-regras-contabeis\/"},"modified":"2008-01-04T18:20:00","modified_gmt":"2008-01-04T18:20:00","slug":"cooperativas-comecam-2008-com-novas-regras-contabeis","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/01\/04\/cooperativas-comecam-2008-com-novas-regras-contabeis\/","title":{"rendered":"Cooperativas come\u00e7am 2008 com novas regras cont\u00e1beis"},"content":{"rendered":"<p><span style=\"font-family:arial;\">A partir deste ano, as cooperativas ter\u00e3o que apresentar os Demonstrativos de Fluxo de Caixa das opera\u00e7\u00f5es, dos financiamentos e dos investimentos. As novas regras decorrem da aprova\u00e7\u00e3o da Lei n\u00ba. 11.638\/07 que entrou em vigor no \u00faltimo dia 1\u00ba de janeiro. Com isso, o Demonstrativo de Origem e Aplica\u00e7\u00e3o de Recursos foi substitu\u00eddo pelas Demonstra\u00e7\u00f5es dos Fluxos de Caixa e a Demonstra\u00e7\u00e3o do Valor Adicionado, alterando dessa forma a Lei 6.404, de 1976.<\/p>\n<p>\u201cAs mudan\u00e7as v\u00e3o possibilitar o aperfei\u00e7oamento da vis\u00e3o financeira e econ\u00f4mica, promovendo uma autogest\u00e3o e transpar\u00eancia mais eficiente nas cooperativas&#8221;, diz o analista tribut\u00e1rio da Ger\u00eancia de Mercados da OCB, Edimir Santos. Essa mudan\u00e7a, segundo ele, \u00e9 um avan\u00e7o para o setor e era um pleito que estava sendo aguardado h\u00e1 muito tempo.<\/p>\n<p>Al\u00e9m das Demonstra\u00e7\u00f5es dos Fluxos de Caixa, a lei tamb\u00e9m obriga as sociedades abertas a fazerem a Demonstra\u00e7\u00e3o do Valor Adicionado. Essa obriga\u00e7\u00e3o n\u00e3o alcan\u00e7a as cooperativas, no entanto, algumas divulgam em seu Balan\u00e7o Social.<\/p>\n<p>Outro avan\u00e7o que o analista tribut\u00e1rio destacou com a aprova\u00e7\u00e3o da Lei n\u00ba 11.638 foi a cria\u00e7\u00e3o do subgrupo do Ativo chamado de \u201cintang\u00edvel\u201d. Nesse subgrupo ser\u00e3o lan\u00e7ados os direitos que tenham por objeto bens incorp\u00f3reos destinados \u00e0 manuten\u00e7\u00e3o da companhia ou exercidos com essa finalidade, inclusive o fundo de com\u00e9rcio adquirido.<\/p>\n<p>O texto da nova Lei Cont\u00e1bil est\u00e1 dispon\u00edvel no site: <\/span><a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2007\/Lei\/L11638.htm\"><span style=\"font-family:arial;\">http:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2007\/Lei\/L11638.htm target=&#8221;blank&#8221;<\/span><\/a><br \/><span style=\"font-family:arial;\"><\/span><br \/><span style=\"font-family:arial;\"><span style=\"font-size:85%;\"><strong>Fonte<\/strong>: http:\/\/www.brasilcooperativo.coop.br<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir deste ano, as cooperativas ter\u00e3o que apresentar os Demonstrativos de Fluxo de Caixa<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[132,150],"tags":[],"class_list":["post-2938","post","type-post","status-publish","format-standard","hentry","category-lei-das-sa","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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