{"id":3307,"date":"2015-11-06T18:40:22","date_gmt":"2015-11-06T21:40:22","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=3307"},"modified":"2015-11-06T18:40:22","modified_gmt":"2015-11-06T21:40:22","slug":"cfc-publica-no-dou-alteracoes-em-18-normas-brasileiras-de-contabilidade","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2015\/11\/06\/cfc-publica-no-dou-alteracoes-em-18-normas-brasileiras-de-contabilidade\/","title":{"rendered":"CFC publica no DOU altera\u00e7\u00f5es em 18 Normas Brasileiras de Contabilidade"},"content":{"rendered":"<p style=\"text-align: justify;\">O Conselho Federal de Contabilidade publicou, no Di\u00e1rio Oficial da Uni\u00e3o (DOU), neste dia 6 de novembro \u2013 se\u00e7\u00e3o 1, p\u00e1ginas 358 a 361 \u2013, altera\u00e7\u00f5es em 18 Normas Brasileiras de Contabilidade (NBCs). As modifica\u00e7\u00f5es nesse conjunto de NBCs foram aprovadas pelo Plen\u00e1rio do CFC, no dia 23 de outubro, e resultaram de um processo de revis\u00e3o das normas.<\/p>\n<p style=\"text-align: justify;\">De acordo com a vice-presidente T\u00e9cnica do CFC, Ver\u00f4nica Souto Maior, a atualiza\u00e7\u00e3o das NBCs foi requerida pelo documento de Revis\u00e3o n\u00ba 8 emitido pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC).<\/p>\n<p style=\"text-align: justify;\">A atualiza\u00e7\u00e3o das 18 NBCs passou por audi\u00eancia p\u00fablica e faz parte de um trabalho permanente de adequa\u00e7\u00e3o das NBCs convergidas ao padr\u00e3o cont\u00e1bil internacional (<i>International Financial Reporting Standards<\/i> \u2013 IFRS).<\/p>\n<p style=\"text-align: justify;\">\u201cA partir da revis\u00e3o que \u00e9 feita pelo <i>International Accounting Standards Board<\/i> (Iasb) e do processo de atualiza\u00e7\u00e3o conduzido pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC), levamos o conte\u00fado para a an\u00e1lise da C\u00e2mara T\u00e9cnica do CFC\u201d, afirma a vice-presidente. Ela explica que, somente ap\u00f3s o reexame pela C\u00e2mara, as altera\u00e7\u00f5es nas NBCs foram submetidas ao Plen\u00e1rio e, em seguida, publicadas no DOU.<\/p>\n<p style=\"text-align: justify;\">As Normas Brasileiras de Contabilidade consolidadas s\u00e3o as seguintes (o documento de altera\u00e7\u00e3o encontra-se ao final da Norma):<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG01%28R3%29\">NBC TG 01 (R3)<\/a> \u2013 Redu\u00e7\u00e3o ao valor recuper\u00e1vel de ativos.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG04%28R3%29\">NBC TG 04 (R3)<\/a> \u2013 Ativo intang\u00edvel<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG06%28R2%29\">NBC TG 06 (R2)<\/a> \u2013 Opera\u00e7\u00f5es de arrendamento mercantil.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG18%28R2%29\">NBC TG 18 (R2)<\/a> \u2013 Investimento em coligada, em controlada e em empreendimento controlado em conjunto.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG19%28R2%29\">NBC TG 19 (R2<\/a>) \u2013 Neg\u00f3cios em conjunto.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG20%28R1%29\">NBC TG 20<\/a> (R1) \u2013 Custos de empr\u00e9stimos.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG21%28R3%29\">NBC TG 21<\/a> (R3) \u2013 Demonstra\u00e7\u00e3o intermedi\u00e1ria.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG22%28R2%29\">NBC TG 22<\/a> (R2) \u2013 Informa\u00e7\u00f5es por segmento.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG26%28R3%29\">NBC TG 26<\/a> (R3) \u2013 Apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG27%28R3%29\">NBC TG 27<\/a> (R3) \u2013 Ativo imobilizado.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG28%28R3%29\">NBC TG 28<\/a> (R3) \u2013 Propriedade para investimento.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG29%28R2%29\">NBC TG 29<\/a> (R2) \u2013 Ativo biol\u00f3gico e produto agr\u00edcola.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG31%28R3%29\">NBC TG 31<\/a> (R3) \u2013 Ativo n\u00e3o circulante mantido para venda e opera\u00e7\u00f5es descontinuadas.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG33%28R2%29\">NBC TG 33<\/a> (R2) \u2013 Benef\u00edcios a empregados.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG36%28R3%29\">NBC TG 36<\/a> (R3) \u2013 Demonstra\u00e7\u00f5es consolidadas.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG37%28R4%29\">NBC TG 37<\/a> (R4) \u2013 Ado\u00e7\u00e3o inicial das normas internacionais de contabilidade.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG40%28R2%29\">NBC TG 40<\/a> (R2) \u2013 Instrumentos financeiros: evidencia\u00e7\u00e3o.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2015\/NBCTG45%28R2%29\">NBC TG 45<\/a> (R2) \u2013 Divulga\u00e7\u00e3o de participa\u00e7\u00f5es em outras entidades.<\/p>\n<p><em>Por Maristela Girotto<\/em><br \/>\n<a href=\"http:\/\/www.portalcfc.org.br\/noticia.php?new=24004\" target=\"_blank\" rel=\"noopener\">Comunica\u00e7\u00e3o CFC<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Conselho Federal de Contabilidade publicou, no Di\u00e1rio Oficial da Uni\u00e3o (DOU), neste dia 6<\/p>\n","protected":false},"author":1,"featured_media":3308,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,150],"tags":[],"class_list":["post-3307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cfc","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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