{"id":6401,"date":"2019-01-09T19:00:44","date_gmt":"2019-01-09T22:00:44","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6401"},"modified":"2019-01-09T19:00:44","modified_gmt":"2019-01-09T22:00:44","slug":"deliberacoes-da-cvmtornam-obrigatorias-regras-estabelecidas-pelo-comite-de-pronunciamentos-contabeis","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2019\/01\/09\/deliberacoes-da-cvmtornam-obrigatorias-regras-estabelecidas-pelo-comite-de-pronunciamentos-contabeis\/","title":{"rendered":"Delibera\u00e7\u00f5es da CVMtornam obrigat\u00f3rias regras estabelecidas pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis"},"content":{"rendered":"<section class=\"pull-left contentArticle\">\n<div class=\"row no-margin\">\n<p><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2017\/01\/logo_cvm.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-4828 alignleft\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2017\/01\/logo_cvm-300x160.png\" alt=\"\" width=\"300\" height=\"160\" \/><\/a>A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) divulga hoje em 27\/12\/2018, as Delibera\u00e7\u00f5es 804, 805 e 806. Aprovados pelo Colegiado da Autarquia, os textos tratam sobre interpreta\u00e7\u00f5es e pronunciamento t\u00e9cnicos do Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) a respeito do tratamento de tributos sobre o lucro, contabilidade em economia hiperinflacion\u00e1ria e aplica\u00e7\u00e3o da abordagem de atualiza\u00e7\u00e3o monet\u00e1ria.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2019\/01\/09\/deliberacoes-da-cvmtornam-obrigatorias-regras-estabelecidas-pelo-comite-de-pronunciamentos-contabeis\/#Vigencia\" >Vig\u00eancia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/alcantara.pro.br\/portal\/2019\/01\/09\/deliberacoes-da-cvmtornam-obrigatorias-regras-estabelecidas-pelo-comite-de-pronunciamentos-contabeis\/#Saiba_o_que_trata_cada_um_dos_normativos\" >Saiba o que trata cada um dos normativos:<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Vigencia\"><\/span>Vig\u00eancia<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Todas as Delibera\u00e7\u00f5es entram em vigor na data da sua publica\u00e7\u00e3o no Di\u00e1rio Oficial da Uni\u00e3o.<\/p>\n<p>As Delibera\u00e7\u00f5es 805 e 806 aplicam-se aos exerc\u00edcios sociais iniciados a partir de 1\u00ba de janeiro de 2018. J\u00e1 a Delibera\u00e7\u00e3o 804, aplica-se aos exerc\u00edcios sociais iniciados a partir de 1\u00ba de janeiro de 2019.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Saiba_o_que_trata_cada_um_dos_normativos\"><\/span>Saiba o que trata cada um dos normativos:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #ff0000;\"><strong>Delibera\u00e7\u00e3o CVM 804<\/strong><\/span><\/p>\n<p>Aprova e torna obrigat\u00f3ria, para as companhias abertas, a Interpreta\u00e7\u00e3o T\u00e9cnica ICPC 22 emitida pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis \u2013 CPC, que trata de incerteza sobre o tratamento de tributos sobre o lucro.<\/p>\n<ul>\n<li>Acesse, na \u00edntegra, a\u00a0<strong><a href=\"http:\/\/www.cvm.gov.br\/legislacao\/deliberacoes\/deli0800\/deli804.html\">Delibera\u00e7\u00e3o CVM 804<\/a><\/strong>.<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>Delibera\u00e7\u00e3o CVM 805<\/strong><\/span><\/p>\n<p>Aprova e torna obrigat\u00f3ria, para as companhias abertas, o Pronunciamento T\u00e9cnico CPC 42, emitido pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis \u2013 CPC, que trata de contabilidade em economia hiperinflacion\u00e1ria.<\/p>\n<ul>\n<li>Acesse, na \u00edntegra, a\u00a0<strong><a href=\"http:\/\/www.cvm.gov.br\/legislacao\/deliberacoes\/deli0800\/deli805.html\">Delibera\u00e7\u00e3o CVM 805<\/a><\/strong>.<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>Delibera\u00e7\u00e3o CVM 806<\/strong><\/span><\/p>\n<p>Aprova e torna obrigat\u00f3ria, para as companhias abertas, a Interpreta\u00e7\u00e3o T\u00e9cnica ICPC 23 emitida pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis \u2013 CPC, que trata da aplica\u00e7\u00e3o da abordagem de atualiza\u00e7\u00e3o monet\u00e1ria prevista no Pronunciamento T\u00e9cnico CPC 42.<\/p>\n<ul>\n<li>Acesse, na \u00edntegra, a\u00a0<strong><a href=\"http:\/\/www.cvm.gov.br\/legislacao\/deliberacoes\/deli0800\/deli806.html\">Delibera\u00e7\u00e3o CVM 806<\/a>.<\/strong><\/li>\n<\/ul>\n<hr \/>\n<p><strong>Fonte<\/strong>: <a href=\"http:\/\/www.cvm.gov.br\/noticias\/arquivos\/2018\/20181227-1.html\" target=\"_blank\" rel=\"noopener\">Portal CVM<\/a><\/p>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) divulga hoje em 27\/12\/2018, as Delibera\u00e7\u00f5es 804, 805 e<\/p>\n","protected":false},"author":1,"featured_media":4828,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,54,60,150],"tags":[],"class_list":["post-6401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cfc","category-cpc","category-cvm","category-normas-contabeis"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/6401","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=6401"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/6401\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/4828"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=6401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=6401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=6401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}