{"id":6907,"date":"2019-12-24T15:07:10","date_gmt":"2019-12-24T18:07:10","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6907"},"modified":"2019-12-24T15:07:10","modified_gmt":"2019-12-24T18:07:10","slug":"cvm-orientacoes-para-elaboracao-das-demonstracoes-financeiras-de-2019","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2019\/12\/24\/cvm-orientacoes-para-elaboracao-das-demonstracoes-financeiras-de-2019\/","title":{"rendered":"CVM: Orienta\u00e7\u00f5es para elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras de 2019"},"content":{"rendered":"<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 alignright\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2017\/01\/logo_cvm-300x160.png\" alt=\"\" width=\"300\" height=\"160\" \/><\/a>A CVM, atrav\u00e9s de of\u00edcio esclarece aspectos relevantes do CPC 06 (R2) &#8211; IFRS 16 a serem observados<\/p>\n<section class=\"pull-left contentArticle\">\n<div class=\"row no-margin\">\n<p style=\"text-align: justify;\">As Superintend\u00eancias de Normas Cont\u00e1beis e de Auditoria (SNC) e de Rela\u00e7\u00f5es com Empresas (SEP) da Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) divulgam hoje, 18\/12\/2019, o\u00a0<strong>Of\u00edcio Circular CVM\/SNC\/SEP 02\/19<\/strong>\u00a0com orienta\u00e7\u00f5es quanto a aspectos relevantes do CPC 06 (R2) &#8211; IFRS 16 a serem observados na elabora\u00e7\u00e3o das Demonstra\u00e7\u00f5es Financeiras das companhias abertas arrendat\u00e1rias para o exerc\u00edcio social encerrado em 31\/12\/2019.<\/p>\n<blockquote><p>\u201c<em>As \u00e1reas t\u00e9cnicas da CVM observaram que as demonstra\u00e7\u00f5es financeiras intermedi\u00e1rias das companhias abertas do ano de 2019 v\u00eam apresentando diversidade na aplica\u00e7\u00e3o de determinadas disposi\u00e7\u00f5es contidas no Pronunciamento T\u00e9cnico CPC 06 (R2), que espelha no Brasil a IFRS 16. Essas diverg\u00eancias, em alguns casos conflitantes com o que prescreve a norma, fizeram com que a Autarquia desenvolvesse estudos sobre o tema a fim de elaborar as orienta\u00e7\u00f5es reunidas no documento para diretores de rela\u00e7\u00f5es com investidores e auditores independentes<\/em>\u201d, destacou o superintendente da SNC, Jos\u00e9 Carlos Bezerra.<\/p><\/blockquote>\n<p>Confira os assuntos tratados:<\/p>\n<ol>\n<li>Aspectos Conceituais do CPC 06 (R2).<\/li>\n<li>Taxa Incremental de Empr\u00e9stimo \u2013 IBR.<\/li>\n<li>PIS e COFINS a recuperar \u2013 Tratamento Cont\u00e1bil.<\/li>\n<li>PIS e COFINS embutidos no Passivo de Arrendamento \u2013 Tratamento Cont\u00e1bil.<\/li>\n<li>Evidencia\u00e7\u00e3o \u2013 Nota Explicativa.<\/li>\n<\/ol>\n<p><strong>Mais informa\u00e7\u00f5es<\/strong><\/p>\n<p>Acesse o\u00a0<strong><a href=\"http:\/\/www.cvm.gov.br\/legislacao\/oficios-circulares\/snc-sep\/Oc-snc-sep-0219.html\">Of\u00edcio Circular CVM\/SNC\/SEP 02\/19<\/a><\/strong>.<\/p>\n<p>Fonte: <a href=\"http:\/\/www.cvm.gov.br\/noticias\/arquivos\/2019\/20191218-3.html\" target=\"_blank\" rel=\"noopener noreferrer\">Portal CVM<\/a>, 18.12.2019<\/p>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>A CVM, atrav\u00e9s de of\u00edcio esclarece aspectos relevantes do CPC 06 (R2) &#8211; IFRS 16<\/p>\n","protected":false},"author":1,"featured_media":4828,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,117,132,150],"tags":[],"class_list":["post-6907","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cvm","category-ifrs","category-lei-das-sa","category-normas-contabeis"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/6907","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=6907"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/6907\/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=6907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=6907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=6907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}