{"id":6375,"date":"2018-12-23T21:43:21","date_gmt":"2018-12-24T00:43:21","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6375"},"modified":"2018-12-23T21:43:21","modified_gmt":"2018-12-24T00:43:21","slug":"divulgados-novos-manuais-para-ecd-e-ecf","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2018\/12\/23\/divulgados-novos-manuais-para-ecd-e-ecf\/","title":{"rendered":"Divulgados novos Manuais para ECD e ECF"},"content":{"rendered":"<p><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/12\/ecd.jpeg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6376 alignright\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/12\/ecd.jpeg\" alt=\"\" width=\"230\" height=\"172\" \/><\/a><strong>Receita disponibiliza novos manuais de orienta\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) e da Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal (ECF)<\/strong><\/p>\n<p>Os novos manuais foram disponibilizados em 18 de dezembro por meio dos Atos Declarat\u00f3rios Cofis n\u00ba 83\/2018 e 84\/2018, respectivamente.<\/p>\n<p>1) Bloco J: Demonstra\u00e7\u00f5es Cont\u00e1beis &#8211; Revis\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis para que seja poss\u00edvel importar tais informa\u00e7\u00f5es na<span style=\"background-color: #ffff00;\"> Central de Balan\u00e7os (produto a ser lan\u00e7ado no Sped em 2019);<\/span><\/p>\n<p>2) Separa\u00e7\u00e3o do registro de assinatura do Termo de Verifica\u00e7\u00e3o para Fins de Substitui\u00e7\u00e3o da ECD (novo registro J932);<\/p>\n<p>3) Cria\u00e7\u00e3o de c\u00f3digo espec\u00edfico para lan\u00e7amento extempor\u00e2neo (c\u00f3digo &#8220;X&#8221;) no registro L200 (lan\u00e7amentos).<\/p>\n<p><strong>Para a ECF, as principais altera\u00e7\u00f5es s\u00e3o:<\/strong><\/p>\n<p>1) Novos registros K915 e K935 &#8211; Obrigatoriedade de justificativas das altera\u00e7\u00f5es do bloco K (contas e saldo das contas) em rela\u00e7\u00e3o aos saldos e contas recuperados da ECD (bloco E);<\/p>\n<p>2) Registro K156 &#8211; Inclus\u00e3o de novos campos no mapeamento das contas cont\u00e1beis para as contas referenciais &#8211; saldo inicial e seu indicador de saldo, total de d\u00e9bitos e total de cr\u00e9ditos (antes, somente o saldo final era mapeado);<\/p>\n<p>3) Registros L100, P100 e U100 &#8211; Balan\u00e7o Patrimonial com base no plano referencial &#8211; Inclus\u00e3o de novos campos (total de d\u00e9bitos e total de cr\u00e9ditos);<\/p>\n<p>4)Registros L100, P100 e U100 &#8211; N\u00e3o ser\u00e3o mais edit\u00e1veis. A edi\u00e7\u00e3o, se necess\u00e1ria, dever\u00e1 ocorrer no bloco K;<\/p>\n<p>5) Registro M010 &#8211; Inclus\u00e3o do Plano de Contas Padr\u00e3o da Parte B;<\/p>\n<p>6) Novo Registro X357 &#8211; Identifica\u00e7\u00e3o das investidoras diretas das investidas informadas no registro X340, caso a declarante da ECF n\u00e3o seja a investidora direta;<\/p>\n<p>7) Atualiza\u00e7\u00e3o dos registro L100, P100, L300, P150, M300A e M350A de acordo com a Instru\u00e7\u00e3o Normativa n\u00ba 1.771\/2017, que regulamentou o Pronunciamento T\u00e9cnico CPC 47 &#8211; Receita de Contrato com Cliente.<\/p>\n<p>A Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) \u00e9 parte integrante do projeto SPED e tem por objetivo a substitui\u00e7\u00e3o da escritura\u00e7\u00e3o em papel pela escritura\u00e7\u00e3o transmitida em vers\u00e3o digital. J\u00e1 a ECF abrange a apura\u00e7\u00e3o do IRPJ e da CSLL, al\u00e9m de diversas informa\u00e7\u00f5es econ\u00f4micas e gerais.<\/p>\n<p>Informa\u00e7\u00f5es adicionais podem ser obtidas por meio do portal do Sped: sped.rfb.gob.br<\/p>\n<p>Fonte: <a href=\"https:\/\/idg.receita.fazenda.gov.br\/noticias\/ascom\/2018\/dezembro\/receita-disponibiliza-novos-manuais-de-orientacao-da-escrituracao-contabil-digital-ecd-e-da-escrituracao-contabil-fiscal-ecf\" target=\"_blank\" rel=\"noopener\">RFB<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Receita disponibiliza novos manuais de orienta\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) e da Escritura\u00e7\u00e3o Cont\u00e1bil<\/p>\n","protected":false},"author":1,"featured_media":6376,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74,75],"tags":[],"class_list":["post-6375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sped-contabil","category-sped-contabil-fiscal-ecf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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