{"id":7212,"date":"2020-07-17T13:49:19","date_gmt":"2020-07-17T16:49:19","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=7212"},"modified":"2020-07-17T13:49:19","modified_gmt":"2020-07-17T16:49:19","slug":"cfc-publica-a-revisao-nbc-07-com-vigencia-imediat","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2020\/07\/17\/cfc-publica-a-revisao-nbc-07-com-vigencia-imediat\/","title":{"rendered":"CFC publica a Revis\u00e3o NBC 07 com vig\u00eancia imediata"},"content":{"rendered":"<p><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/ifrs16.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-7213 alignright\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/ifrs16-300x300.png\" alt=\"\" width=\"200\" height=\"200\" \/><\/a>A Norma Brasileira de Contabilidade (NBC) Revis\u00e3o n\u00ba 07, publicada hoje (15\/7), pelo Conselho Federal de Contabilidade (CFC), no Di\u00e1rio Oficial da Uni\u00e3o (DOU), refere-se a benef\u00edcios relacionados \u00e0 Covid-19 concedidos para arrendat\u00e1rios em contratos de arrendamentos.<\/p>\n<p>Com a publica\u00e7\u00e3o no DOU, a Revis\u00e3o NBC 07 entra em vigor e altera a NBC T 06 (R3) \u2013 Arrendamentos. Os efeitos desta Revis\u00e3o passam a valer para os per\u00edodos iniciados em 1\u00ba de janeiro de 2020 \u2013 ou ap\u00f3s essa data \u2013 e para aqueles cujas demonstra\u00e7\u00f5es cont\u00e1beis n\u00e3o tenham sido autorizadas para divulga\u00e7\u00e3o na data da aprova\u00e7\u00e3o desta Revis\u00e3o.<\/p>\n<p>Alinhada \u00e0 altera\u00e7\u00e3o da norma internacional IFRS 16 \u2013\u00a0<em>Leases<\/em>, aprovada pelo\u00a0<em>International Accounting Standards Board<\/em>\u00a0(Iasb), no m\u00eas de maio, a Revis\u00e3o NBC 07 prev\u00ea um expediente pr\u00e1tico n\u00e3o mandat\u00f3rio \u00e0s entidades que disponibilizam respostas r\u00e1pidas para o enfrentamento dos desafios da pandemia de Covid 19.<\/p>\n<p>No item 46A, a norma estabelece: \u201cComo expediente pr\u00e1tico, o arrendat\u00e1rio pode optar por n\u00e3o avaliar se um Benef\u00edcio Relacionado \u00e0 Covid-19 Concedido para Arrendat\u00e1rio em Contrato de Arrendamento, que atenda aos requisitos do item 46B, \u00e9 uma modifica\u00e7\u00e3o do contrato de arrendamento. O arrendat\u00e1rio que fizer essa op\u00e7\u00e3o deve contabilizar qualquer mudan\u00e7a no pagamento do arrendamento resultante do benef\u00edcio concedido no contrato de arrendamento da mesma forma que contabilizaria a mudan\u00e7a aplicando esta Norma se a mudan\u00e7a n\u00e3o fosse uma modifica\u00e7\u00e3o do contrato de arrendamento.\u201d<\/p>\n<p>Clique para conhecer o texto completo, clique em\u00a0<strong><u><a href=\"https:\/\/www.in.gov.br\/web\/dou\/-\/norma-brasileira-de-contabilidade-revisao-nbc-7-de-6-de-julho-de-2020-266877265?inheritRedirect=true&amp;redirect=%2Fweb%2Fguest%2Fsearch%3FqSearch%3DNBC%252007\" target=\"_blank\" rel=\"noopener noreferrer\">Revis\u00e3o NBC 07<\/a><\/u><\/strong>.<\/p>\n<p><strong>Audi\u00eancia conjunta<\/strong><\/p>\n<p>A nova NBC publicada pelo CFC, neste dia (15\/7), fez parte do processo de Revis\u00e3o de Pronunciamentos T\u00e9cnicos CPC N\u00ba 16 \u2013 Benef\u00edcios relacionados \u00e0 Covid-19 concedidos para arrendat\u00e1rios em contratos de arrendamento, que contou com audi\u00eancia p\u00fablica conjunta do CFC, do Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) e da Comiss\u00e3o de Valores Mobili\u00e1rios (CVM), encerrada em 26 de junho de 2020.<\/p>\n<hr \/>\n<p>Fonte: <a href=\"https:\/\/cfc.org.br\/noticias\/cfc-publica-a-revisao-nbc-07-com-vigencia-imediata\/\" target=\"_blank\" rel=\"noopener noreferrer\">CFC<\/a> | Por Maristela Girotto &#8211; Comunica\u00e7\u00e3o CFC<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Norma Brasileira de Contabilidade (NBC) Revis\u00e3o n\u00ba 07, publicada hoje (15\/7), pelo Conselho Federal<\/p>\n","protected":false},"author":1,"featured_media":7213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,53,54,117,150],"tags":[],"class_list":["post-7212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cfc","category-covid-19","category-cpc","category-ifrs","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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