{"id":6094,"date":"2018-08-03T17:31:30","date_gmt":"2018-08-03T20:31:30","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6094"},"modified":"2018-08-03T17:31:30","modified_gmt":"2018-08-03T20:31:30","slug":"audiencia-publica-para-revisao-de-pronunciamentos-contabeis","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2018\/08\/03\/audiencia-publica-para-revisao-de-pronunciamentos-contabeis\/","title":{"rendered":"Audi\u00eancia P\u00fablica para revis\u00e3o de pronunciamentos cont\u00e1beis"},"content":{"rendered":"<p><strong>Edital de Audi\u00eancia P\u00fablica n.\u00ba 01\/2018: REVIS\u00c3O DE PRONUNCIAMENTOS T\u00c9CNICOS CPC 13<\/strong><\/p>\n<p style=\"text-align: justify;\">O Comit\u00ea de <a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2017\/04\/ifrs.gif\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5147 alignleft\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2017\/04\/ifrs.gif\" alt=\"\" width=\"200\" height=\"200\" \/><\/a>Pronunciamentos Cont\u00e1beis (CPC), a Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) e o Conselho Federal de Contabilidade (CFC) oferecem \u00e0 Audi\u00eancia P\u00fablica Conjunta a presente Minuta de Revis\u00e3o de Pronunciamentos T\u00e9cnicos CPC 13.<\/p>\n<p style=\"text-align: justify;\">Este documento estabelece altera\u00e7\u00f5es a Interpreta\u00e7\u00f5es e Pronunciamentos T\u00e9cnicos abaixo especificados, principalmente, em rela\u00e7\u00e3o a:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Altera\u00e7\u00f5es em fun\u00e7\u00e3o da edi\u00e7\u00e3o do CPC 06 (R2);<\/li>\n<li>Altera\u00e7\u00f5es em participa\u00e7\u00f5es de longo prazo em coligada, em controlada e em empreendimento controlado em conjunto;<\/li>\n<li>Modifica\u00e7\u00f5es no CPC 33 (R1) em decorr\u00eancia de altera\u00e7\u00e3o, redu\u00e7\u00e3o ou liquida\u00e7\u00e3o do plano;<\/li>\n<li>Transi\u00e7\u00e3o para recursos de pagamento antecipado com compensa\u00e7\u00e3o negativa;<\/li>\n<li>Altera\u00e7\u00f5es anuais procedidas pelo IASB do Ciclo de Melhorias 2015 \u2013 2017;<\/li>\n<li>Altera\u00e7\u00f5es anuais feitas pelo CPC para compatibilizar plenamente pronunciamentos anteriormente emitidos \u00e0s IFRS.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Os documentos alterados s\u00e3o:<\/p>\n<p style=\"text-align: justify;\"><strong>Pronunciamentos T\u00e9cnicos<\/strong><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\">CPC 02 (R2), CPC 03 (R2), CPC 04 (R1), CPC 11, CPC 15 (R1), CPC 16 (R1), CPC 18 (R2), CPC 19 (R2), CPC 20 (R1), CPC 25, CPC 26 (R1), CPC 27, CPC 28, CPC 29, CPC 32, CPC 33 (R1), CPC 37 (R1), CPC 39, CPC 40 (R1), CPC 47 e CPC 48.<\/p>\n<p style=\"text-align: justify;\">Interpreta\u00e7\u00f5es T\u00e9cnicas<\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><strong>ICPC 01 (R1) e ICPC 12.<\/strong><\/p>\n<p style=\"text-align: justify;\">Outrossim, destacamos que n\u00e3o foram inclu\u00eddas na presente minuta de revis\u00e3o as altera\u00e7\u00f5es realizadas pelo IASB na IAS 39 (CPC 38) como consequ\u00eancia da emiss\u00e3o da norma IFRS 16 (CPC 06 R2) em fun\u00e7\u00e3o da edi\u00e7\u00e3o do CPC 48 (IFRS 9) que veio a substituir o CPC 38\/IAS 39. Solicitamos particular aten\u00e7\u00e3o e os coment\u00e1rios, se aplic\u00e1veis, das entidades que porventura venham a diferir a ado\u00e7\u00e3o do CPC 48 \u2013 Instrumentos Financeiros, nos termos previstos e aprovados na Revis\u00e3o CPC 12\/2017.<\/p>\n<p style=\"text-align: justify;\">Todas as altera\u00e7\u00f5es s\u00e3o para vig\u00eancia para exerc\u00edcios sociais anuais que se iniciarem a partir de 1\u00ba de janeiro de 2019.<\/p>\n<p style=\"text-align: justify;\">A minuta est\u00e1 dispon\u00edvel para os interessados neste\u00a0<a href=\"https:\/\/cfc.org.br\/wp-content\/uploads\/2018\/07\/Revisao_CPC_13_AudPublica.docx\" target=\"_blank\" rel=\"noopener\">link<\/a>.<\/p>\n<p style=\"text-align: justify;\">Solicitamos que as sugest\u00f5es e coment\u00e1rios relativos a essa minuta sejam enviados, at\u00e9 o dia\u00a0<strong>27 de agosto de 2018<\/strong>, \u00e0 Comiss\u00e3o de Valores Mobili\u00e1rios, ao Comit\u00ea de Pronunciamentos Cont\u00e1beis e ao Conselho Federal de Contabilidade nos seguintes endere\u00e7os:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Conselho Federal de Contabilidade:\u00a0<\/strong>endere\u00e7o eletr\u00f4nico:\u00a0<a href=\"mailto:ap****@*****rg.br\" data-original-string=\"j\/NVwQCU5eCbk8nODE0K\/A==da5bUyW\/syUOTupqiwSnXdDvJyaIw+SQFz5fjsTbJB6ujU=\" title=\"This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.\" target=\"_blank\" rel=\"noopener\"><span \n                data-original-string='C4Le66YD9IJnOnDJSkQTCA==da5IjrQlNXGrwIokxnZArIS5n\/Y5yDL10xM58eMP40xEgA='\n                class='apbct-email-encoder'\n                title='This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.'>ap<span class=\"apbct-blur\">****<\/span>@<span class=\"apbct-blur\">*****<\/span>rg.br<\/span><\/a>, ou correspond\u00eancia para SAS, Quadra 5, Bloco J, edif\u00edcio CFC, 10\u00ba andar &#8211; Bras\u00edlia-DF &#8211; CEP 70070-920;<\/li>\n<li><strong>Comiss\u00e3o de Valores Mobili\u00e1rios<\/strong>: Superintend\u00eancia de Normas Cont\u00e1beis e de Auditoria, atrav\u00e9s do e-mail:\u00a0<a href=\"mailto:Au**************@*****ov.br\" data-original-string=\"yHpFuDLYeD7XFR3OZNZiRg==da5Q\/gGkdGN5zm\/SOmgIs2GYjXSmLwAGaSaZ+IJaB5GWaE=\" title=\"This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.\" target=\"_blank\" rel=\"noopener\"><span \n                data-original-string='\/Mzfb1iVeWMMplqmpd04fQ==da5jTvZvjJrg\/iASiYTWxmaaC+HyzmRvRxTfpQPFph4Q8M='\n                class='apbct-email-encoder'\n                title='This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.'>Au<span class=\"apbct-blur\">**************<\/span>@<span class=\"apbct-blur\">*****<\/span>ov.br<\/span><\/a>\u00a0ou para a Rua Sete de Setembro, 111\/27\u00ba andar \u2013 Centro \u2013 Rio de Janeiro \u2013 CEP 20050-901. Esclarecimentos adicionais \u00e0 minuta do Documento de Revis\u00e3o CPC n\u00ba 13 poder\u00e3o ser obtidos na p\u00e1gina principal do CPC: org.br<u>http:\/\/www.cpc.org.br<\/u>.<\/li>\n<li><strong>Comit\u00ea de Pronunciamentos Cont\u00e1beis<\/strong>: endere\u00e7o eletr\u00f4nico:\u00a0<u><a href=\"mailto:cp*@*****rg.br\" data-original-string=\"KbVyo4tW+htxJ9Ht2d\/QtQ==da5tfwlX01dtOc+fr6mxqeTHw==\" title=\"This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.\" target=\"_blank\" rel=\"noopener\"><span \n                data-original-string='rNj5Fv6+PO95nuqjLQIMVg==da5X8qNe9JV\/xcebfRA4R32Mg=='\n                class='apbct-email-encoder'\n                title='This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.'>cp<span class=\"apbct-blur\">*<\/span>@<span class=\"apbct-blur\">*****<\/span>rg.br<\/span><\/a>,<\/u>\u00a0ou correspond\u00eancia para SAS, Quadra 5, Bloco J, edif\u00edcio CFC, 10\u00ba andar &#8211; Bras\u00edlia-DF &#8211; CEP 70070-920.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">As sugest\u00f5es e coment\u00e1rios recebidos ser\u00e3o considerados p\u00fablicos, a n\u00e3o ser que o participante expressamente solicite que o CFC, a CVM e o CPC os trate como reservados.<\/p>\n<p style=\"text-align: justify;\">Bras\u00edlia, 12 de julho de 2018.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><strong>COMIT\u00ca DE PRONUNCIAMENTOS CONT\u00c1BEIS<\/strong><\/p>\n<p style=\"text-align: justify;\">Arquivo:\u00a0<a href=\"https:\/\/cfc.org.br\/wp-content\/uploads\/2018\/07\/Revisao_CPC_13_AudPublica.docx\" target=\"_blank\" rel=\"noopener\">Revis\u00e3o CPC n\u00ba13<\/a><\/p>\n<p style=\"text-align: justify;\">Sempre que o Conselho Federal de Contabilidade (CFC) julgar adequado, ser\u00e1 utilizado o instrumento da audi\u00eancia p\u00fablica para promover o debate de quest\u00f5es normativas de grandes efeitos pr\u00e1ticos ou de not\u00e1vel repercuss\u00e3o pelo assunto tratado.<\/p>\n<p style=\"text-align: justify;\"><strong>As manifesta\u00e7\u00f5es recebidas na audi\u00eancia s\u00e3o consideradas p\u00fablicas a n\u00e3o ser que o manifestante solicite expressamente que as contribui\u00e7\u00f5es sejam tratadas de forma reservada.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong>No exerc\u00edcio de seu papel institucional, o Conselho Federal de Contabilidade (CFC) oportuniza espa\u00e7o democr\u00e1tico para a participa\u00e7\u00e3o da Classe Cont\u00e1bil e da sociedade no processo das audi\u00eancias p\u00fablicas.<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong>Fonte<\/strong>: <a href=\"https:\/\/cfc.org.br\/tecnica\/audiencia-publica\/\" target=\"_blank\" rel=\"noopener\">Portal CFC<\/a>, 03\/08\/2018.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Edital de Audi\u00eancia P\u00fablica n.\u00ba 01\/2018: REVIS\u00c3O DE PRONUNCIAMENTOS T\u00c9CNICOS CPC 13 O Comit\u00ea de<\/p>\n","protected":false},"author":1,"featured_media":5147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,47,54,60,113],"tags":[],"class_list":["post-6094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cfc","category-contabilidade-internacional","category-cpc","category-cvm","category-iasb"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/6094","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=6094"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/6094\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/5147"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=6094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=6094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=6094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}