{"id":11004,"date":"2016-11-16T00:00:00","date_gmt":"2016-11-16T02:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/norma-de-pequenas-e-medias-empresas\/"},"modified":"2024-10-25T16:07:59","modified_gmt":"2024-10-25T19:07:59","slug":"norma-de-pequenas-e-medias-empresas","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/norma-de-pequenas-e-medias-empresas\/","title":{"rendered":"Norma de Pequenas e M\u00e9dias Empresas \u00e9 revisada"},"content":{"rendered":"<p>A <strong><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2016\/NBCTG1000(R1)&amp;arquivo=NBCTG1000(R1).doc\" target=\"_blank\" rel=\"noopener\">NBC TG 1000<\/a><\/strong>, conhecida como a norma de pequenas e m\u00e9dias empresas, foi revisada pela primeira vez e traz diversas mudan\u00e7as.<\/p>\n<p>Dentre elas est\u00e1 a possibilidade de ado\u00e7\u00e3o da norma pela primeira vez, a partir do exerc\u00edcio do pr\u00f3ximo ano, sem penalidades. Est\u00e3o submetidas \u00e0 regra todas as empresas com receita bruta inferior a R$ 300 milh\u00f5es e <strong><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/ativos-fixos\/\">ativos<\/a><\/strong> inferiores a R$ 240 milh\u00f5es.<\/p>\n<p>Outra mudan\u00e7a \u00e9 o esclarecimento de que todas as subsidi\u00e1rias adquiridas com inten\u00e7\u00e3o de venda ou aliena\u00e7\u00e3o dentro de um ano ser\u00e3o exclu\u00eddas da consolida\u00e7\u00e3o. A revis\u00e3o da norma tamb\u00e9m orienta como contabilizar e divulgar essas subsidi\u00e1rias. Outra novidade \u00e9 a possibilidade de <a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/valor-justo\/\"><strong>mensurar t\u00edtulos patrimoniais pelo valor justo<\/strong><\/a>.<\/p>\n<h2><strong>Norma de pequenas e m\u00e9dias empresas<\/strong><\/h2>\n<p>A NBC TG 1000 foi publicada em 2010, durante o processo de converg\u00eancia das normas brasileiras \u00e0s internacionalmente aceitas. Em 2015, o Conselho Internacional de Contabilidade realizou uma revis\u00e3o abrangente na regra. Por isso, o Conselho Federal de Contabilidade (CFC) tamb\u00e9m promoveu a atualiza\u00e7\u00e3o no Brasil.<\/p>\n<p>Devem seguir a NBC TG 1000 (R1) todas as empresas que n\u00e3o s\u00e3o obrigadas a fazer presta\u00e7\u00e3o de contas p\u00fablicas, independente da op\u00e7\u00e3o tribut\u00e1ria ou do tipo jur\u00eddico.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Revis\u00e3o da NBC TG 1000 traz diversas mudan\u00e7as, dentre elas a ado\u00e7\u00e3o da norma pela primeira vez, a partir do exerc\u00edcio do pr\u00f3ximo ano, sem penalidades.<\/p>\n","protected":false},"author":3,"featured_media":11005,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37],"tags":[630,628,179],"class_list":["post-11004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-medias-empresas","tag-pequenas-empresas","tag-pme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Norma de Pequenas e M\u00e9dias Empresas \u00e9 revisada<\/title>\n<meta name=\"description\" content=\"Revis\u00e3o da norma 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