{"id":11031,"date":"2016-12-14T00:00:00","date_gmt":"2016-12-14T02:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/sociedades-cooperativas\/"},"modified":"2020-01-13T15:23:01","modified_gmt":"2020-01-13T18:23:01","slug":"sociedades-cooperativas","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/sociedades-cooperativas\/","title":{"rendered":"Reclassifica\u00e7\u00e3o das cotas-partes das sociedades cooperativas \u00e9 prorrogada por mais um ano"},"content":{"rendered":"<p>O in\u00edcio da ado\u00e7\u00e3o obrigat\u00f3ria das normas que alteram a classifica\u00e7\u00e3o cont\u00e1bil das cotas-partes dos associados nas sociedades cooperativas brasileiras foi prorrogado por mais um ano. A nova data de vig\u00eancia passa a ser 1\u00ba de janeiro de 2018.<\/p>\n<p>As normas que preveem a reclassifica\u00e7\u00e3o das cotas-partes dos cooperados s\u00e3o a NBC TG 39 \u2013 <strong><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/ifrs-9-instrumentos-financeiros\/\">Instrumentos Financeiros<\/a><\/strong>: Apresenta\u00e7\u00e3o, especificamente quanto aos itens 16A, 16B, 16C e 16D, e a NBC TG 1000 \u2013 Contabilidade para Pequenas e M\u00e9dias Empresas, no item 22.6.<\/p>\n<p>De acordo com o Conselho Federal de Contabilidade (CFC), a dificuldade de implantar as normas voltadas \u00e0s sociedades cooperativas est\u00e1 na reclassifica\u00e7\u00e3o das cotas-partes dos cooperados como passivo, uma vez que, atualmente, elas s\u00e3o contabilizadas no <strong><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/teste-de-impairment\/\">patrim\u00f4nio l\u00edquido<\/a><\/strong>.<\/p>\n<p>No dia 19 de outubro, integrantes da C\u00e2mara T\u00e9cnica do CFC, representantes da Organiza\u00e7\u00e3o das Cooperativas Brasileiras (OCB) e do Conselho Regional de Contabilidade do Paran\u00e1 (CRCPR), se reuniram para discutir a implanta\u00e7\u00e3o das normas que alteram a classifica\u00e7\u00e3o das cotas-partes, mas n\u00e3o houve consenso. Na reuni\u00e3o, as minutas em discuss\u00e3o foram a da Interpreta\u00e7\u00e3o T\u00e9cnica Geral ITG 14 \u2013 Quotas de Cooperados em Entidades Cooperativas e Instrumentos Similares e a da ITG 2004 \u2013 Entidade Cooperativa, ambas sem consenso.<\/p>\n<p>A prorroga\u00e7\u00e3o do prazo foi proposta pela <strong><a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2016\/001516&amp;arquivo=Res_1516.doc\" target=\"_blank\" rel=\"noopener\">Resolu\u00e7\u00e3o n\u00ba 1.516\/2016<\/a><\/strong>, aprovada na reuni\u00e3o plen\u00e1ria do CFC no dia 25 de novembro. A Resolu\u00e7\u00e3o foi publicada no dia 5 de dezembro no Di\u00e1rio Oficial da Uni\u00e3o (DOU).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A nova data de vig\u00eancia passa a ser 1\u00ba de janeiro de 2018.<\/p>\n","protected":false},"author":3,"featured_media":11032,"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":[40,37],"tags":[634,635],"class_list":["post-11031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidade","category-noticias","tag-cotas-partes","tag-sociedades-cooperativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reclassifica\u00e7\u00e3o das cotas-partes das sociedades cooperativas<\/title>\n<meta name=\"description\" content=\"A reclassifica\u00e7\u00e3o das cotas-partes das sociedades cooperativas foi prorrogada por mais um ano. 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