{"id":6966,"date":"2020-03-19T09:45:48","date_gmt":"2020-03-19T12:45:48","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6966"},"modified":"2020-03-19T09:45:48","modified_gmt":"2020-03-19T12:45:48","slug":"mudancas-no-cpc-00-em-vigor-a-partir-de-2020","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2020\/03\/19\/mudancas-no-cpc-00-em-vigor-a-partir-de-2020\/","title":{"rendered":"Mudan\u00e7as no CPC 00, em vigor a partir de 2020"},"content":{"rendered":"<p>Com a edi\u00e7\u00e3o da Resolu\u00e7\u00e3o CFC n\u00ba 2019\/NBCTGEC, foi dado nova reda\u00e7\u00e3o \u00e0 <strong>NBC TG ESTRUTURA CONCE<a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/01\/CPC-logo-02.png\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6942 alignright\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/01\/CPC-logo-02.png\" alt=\"\" width=\"118\" height=\"78\" \/><\/a>ITUAL<\/strong>, o conhecido CPC-00 (R2).<\/p>\n<p>Os principais destaques implementadas nesta recente altera\u00e7\u00e3o do CPC 00 s\u00e3o:<\/p>\n<ol>\n<li>o objetivo do relat\u00f3rio financeiro;<\/li>\n<li>as caracter\u00edsticas qualitativas da informa\u00e7\u00e3o financeira \u00fatil;<\/li>\n<li>a descri\u00e7\u00e3o da entidade que relata e seu limite;<\/li>\n<li>defini\u00e7\u00f5es de ativo, passivo, patrim\u00f4nio l\u00edquido, receitas e despesas;<\/li>\n<li>crit\u00e9rios para a inclus\u00e3o de ativos e passivos nas demonstra\u00e7\u00f5es cont\u00e1beis (reconhecimento) e orienta\u00e7\u00e3o<\/li>\n<li>sobre quando remov\u00ea-los (desreconhecimento);<\/li>\n<li>bases de mensura\u00e7\u00e3o e orienta\u00e7\u00e3o sobre quando us\u00e1-las;<\/li>\n<li>conceitos e orienta\u00e7\u00f5es sobre apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o<\/li>\n<\/ol>\n<p>A <a href=\"http:\/\/www.cvm.gov.br\/legislacao\/deliberacoes\/deli0800\/deli835.html\" target=\"_blank\" rel=\"noopener noreferrer\">Delibera\u00e7\u00e3o CVM 835\/2019<\/a> aprovou e tornou obrigat\u00f3rio, para as companhias abertas, o Pronunciamento T\u00e9cnico CPC 00 (R2) \u2013 Estrutura Conceitual para Relat\u00f3rio Financeiro emitido pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis &#8211; CPC, aplicando-se aos exerc\u00edcios iniciados em ou ap\u00f3s 01 de janeiro de 2020.<\/p>\n<p>Link para a nova norma CPC-00(R2): <a href=\"http:\/\/www1.cfc.org.br\/sisweb\/SRE\/docs\/NBCTGEC.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www1.cfc.org.br\/sisweb\/SRE\/docs\/NBCTGEC.pdf<\/a><\/p>\n<p><strong>Dicas de textos que comentam esta altera\u00e7\u00e3o<\/strong>:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.contabeis.com.br\/artigos\/5838\/pronunciamento-tecnico-cpc-00-r2-estrutura-conceitual-para-relatorio-financeiro-principais-alteracoes\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.contabeis.com.br\/artigos\/5838\/pronunciamento-tecnico-cpc-00-r2-estrutura-conceitual-para-relatorio-financeiro-principais-alteracoes\/<\/a><\/li>\n<li><a href=\"https:\/\/gennegociosegestao.com.br\/tudo-sobre-o-cpc-00\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/gennegociosegestao.com.br\/tudo-sobre-o-cpc-00\/<\/a><\/li>\n<li><a href=\"https:\/\/tdn.totvs.com\/pages\/releaseview.action?pageId=527005930\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/tdn.totvs.com\/pages\/releaseview.action?pageId=527005930<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Com a edi\u00e7\u00e3o da Resolu\u00e7\u00e3o CFC n\u00ba 2019\/NBCTGEC, foi dado nova reda\u00e7\u00e3o \u00e0 NBC TG<\/p>\n","protected":false},"author":1,"featured_media":6054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,54,150],"tags":[],"class_list":["post-6966","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cfc","category-cpc","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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