{"id":2940,"date":"2008-01-02T19:40:00","date_gmt":"2008-01-02T19:40:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/01\/02\/sancionada-alteracoes-na-lei-da-sa\/"},"modified":"2008-01-02T19:40:00","modified_gmt":"2008-01-02T19:40:00","slug":"sancionada-alteracoes-na-lei-da-sa","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/01\/02\/sancionada-alteracoes-na-lei-da-sa\/","title":{"rendered":"Sancionada altera\u00e7\u00f5es na Lei da S\/A"},"content":{"rendered":"<p><span style=\"font-family:arial;\"><strong>Lula sanciona nova lei para contabilidade<\/strong><\/p>\n<p>O presidente Lula sancionou a nova Lei Cont\u00e1bil, que introduz a contabilidade brasileira nos padr\u00f5es internacionais. Pelas regras, os ativos e passivos das sociedades an\u00f4nimas brasileiras ser\u00e3o registrados n\u00e3o mais pelos seus custos de aquisi\u00e7\u00e3o, mas pelo valor a eles atribu\u00eddo pelo mercado. As empresas de capital aberto ter\u00e3o ainda de divulgar com regularidade demonstra\u00e7\u00f5es de fluxo de caixa e de valor adicionado. A renovada lei cont\u00e1bil obriga ainda grandes empresas de capital fechado a divulgar seus balan\u00e7os.<\/p>\n<p><span style=\"font-size:85%;\"><strong>Fonte<\/strong>: DCI, 02\/01\/2008<\/span><\/p>\n<p><strong>Lula sanciona, com um veto, nova Lei Cont\u00e1bil <\/strong><\/span><br \/><span style=\"font-family:arial;\"><strong><br \/><\/strong>O presidente Luiz In\u00e1cio Lula da Silva sancionou a nova Lei Cont\u00e1bil, aprovada neste m\u00eas pelo Congresso Nacional ap\u00f3s sete anos de tramita\u00e7\u00e3o. O projeto teve apenas um veto presidencial, feito ao trecho que modificava o artigo 181 da lei 6404\/76, que define o que pode ser classificado como resultados de exerc\u00edcios futuros. Esse conceito \u00e9 utilizado para opera\u00e7\u00f5es como o pagamento antecipado de um aluguel, que, no exerc\u00edcio seguinte, ser\u00e1 transformado em lucro. A receita desse pagamento aparece como ativo no Balan\u00e7o da empresa, mas o valor precisa ser registrado tamb\u00e9m no passivo como resultado de exerc\u00edcios futuros, pois, efetivamente, n\u00e3o pertence \u00e0quele per\u00edodo.<\/p>\n<p>A nova lei ampliava o alcance desse artigo, incluindo opera\u00e7\u00f5es feitas entre empresas de um mesmo grupo (controladoras e controladas). Na vis\u00e3o da Receita Federal, que sugeriu o veto presidencial, a nova reda\u00e7\u00e3o poderia causar problemas para o controle fiscal das empresas, j\u00e1 que poderia &#8220;gerar inobserv\u00e2ncia do regime de compet\u00eancia&#8221; no Balan\u00e7o das empresas. &#8220;A nova reda\u00e7\u00e3o do artigo causar\u00e1 preju\u00edzos ao controle dos efeitos tribut\u00e1rios, especialmente se a controlada ou controladora for domiciliada no exterior&#8221;, diz a mensagem presidencial de veto.<\/p>\n<p>Essa nova legisla\u00e7\u00e3o harmoniza a contabilidade brasileira aos padr\u00f5es internacionais, facilitando o investimento estrangeiro. Al\u00e9m disso, obriga grandes empresas de capital fechado a divulgarem seus balan\u00e7os. Com as novas regras, os ativos e passivos das sociedades an\u00f4nimas brasileiras ser\u00e3o registrados n\u00e3o mais pelos seus custos, mas pelo valor a eles atribu\u00eddo pelo mercado. As empresas de capital aberto ter\u00e3o ainda de divulgar com regularidade demonstra\u00e7\u00f5es de fluxo de caixa e outra de valor adicionado.<\/p>\n<p><span style=\"font-size:85%;\"><strong>Fonte<\/strong>: Rodrigo Postigo (Boucinhas &amp; Campos + Soteconti Auditores Independentes, 02\/01\/2008)<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lula sanciona nova lei para contabilidade O presidente Lula sancionou a nova Lei Cont\u00e1bil, que<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,60,132,150],"tags":[],"class_list":["post-2940","post","type-post","status-publish","format-standard","hentry","category-auditoria-independente","category-cvm","category-lei-das-sa","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sancionada altera\u00e7\u00f5es na Lei da S\/A - 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