{"id":9705,"date":"2016-02-06T00:00:00","date_gmt":"2016-02-06T02:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/regras-sobre-adocao-de-novos-criterios-contabeis-e-tributarios-sao-regulamentadas\/"},"modified":"2024-10-25T16:10:28","modified_gmt":"2024-10-25T19:10:28","slug":"regras-sobre-adocao-de-novos-criterios-contabeis-e-tributarios-sao-regulamentadas","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/regras-sobre-adocao-de-novos-criterios-contabeis-e-tributarios-sao-regulamentadas\/","title":{"rendered":"Regras sobre ado\u00e7\u00e3o de novos crit\u00e9rios cont\u00e1beis e tribut\u00e1rios s\u00e3o regulamentadas"},"content":{"rendered":"<p><i>Instru\u00e7\u00e3o normativa detalha procedimentos iniciais.<\/i><\/p>\n<p>A Receita Federal publicou, dia 24 de novembro, a instru\u00e7\u00e3o normativa RFB n\u00ba 1.515, que consolida o tratamento a ser dispensado \u00e0s recentes altera\u00e7\u00f5es legislativas, sobretudo as da lei n\u00ba 12.973, de 13 de maio de 2014, que deram tratamento tribut\u00e1rio \u00e0s normas cont\u00e1beis internacionais e extinguiram o Regime Tribut\u00e1rio de Transi\u00e7\u00e3o (RTT).<\/p>\n<p>A instru\u00e7\u00e3o normativa atualiza e consolida diversas normas\u00a0infralegais\u00a0que tratam do IRPJ, da CSLL, da contribui\u00e7\u00e3o para o PIS\/Pasep\u00a0e da\u00a0Cofins. O ato revoga ainda a instru\u00e7\u00e3o normativa RFB n\u00ba 1.493\/2014, que disciplinava a lei n\u00ba 12.973\/2014 no tocante aos procedimentos cont\u00e1beis e tribut\u00e1rios relativos aos ajustes a valor presente e<a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/valor-justo\/\"><strong> avalia\u00e7\u00e3o a valor justo<\/strong><\/a>, bem como as instru\u00e7\u00f5es normativas SRF n\u00ba 93\/1997 e n\u00ba 104\/1998, que tratavam da apura\u00e7\u00e3o do IRPJ e da CSLL e tamb\u00e9m do lucro presumido, com base no regime de caixa.<\/p>\n<p>O conte\u00fado dessa instru\u00e7\u00e3o normativa \u00e9 de extrema import\u00e2ncia, pois al\u00e9m de descrever regras dos crit\u00e9rios cont\u00e1beis e tribut\u00e1rios trazidos pela lei n\u00ba 12.973\/14, detalha os procedimentos iniciais, por exemplo, o tratamento das diferen\u00e7as entre o balan\u00e7o societ\u00e1rio e tribut\u00e1rio, demonstrados no Controle Fiscal Cont\u00e1bil de Transi\u00e7\u00e3o.<\/p>\n<p>A complexidade das novas regras \u00e9 t\u00e3o evidente que a RFB inseriu tr\u00eas anexos \u00e0 instru\u00e7\u00e3o normativa, que exemplifica situa\u00e7\u00f5es mais complexas.<\/p>\n<p>\u00c9 de extrema import\u00e2ncia o dom\u00ednio na interpreta\u00e7\u00e3o desses procedimentos, caso contr\u00e1rio, o contribuinte n\u00e3o conseguir\u00e1 aplicar a neutralidade tribut\u00e1ria em rela\u00e7\u00e3o \u00e0 diferen\u00e7a entre os novos crit\u00e9rios cont\u00e1beis e as regras vigentes at\u00e9 2007.<\/p>\n<p>Fonte: Receita Federal<\/p>\n<p><b>BLB Brasil Auditores e Consultores<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Instru\u00e7\u00e3o normativa detalha procedimentos iniciais.<\/p>\n<p>A Receita Federal publicou, dia 24 de novembro, a instru\u00e7\u00e3o normativa RFB n\u00ba 1.515, que consolida o tratamento a ser dispensado \u00e0s recentes altera\u00e7\u00f5es legislativas, sobretudo as da lei n\u00ba 12.973, de 13 de maio de 2014, que deram tratamento tribut\u00e1rio \u00e0s normas cont\u00e1beis internacionais e extinguiram o Regime Tribut\u00e1rio de Transi\u00e7\u00e3o (RTT).<\/p>\n","protected":false},"author":3,"featured_media":9707,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"spay_email":""},"categories":[37,38],"tags":[10,65,66,32,88,89,90,30],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Regras sobre ado\u00e7\u00e3o de novos crit\u00e9rios cont\u00e1beis e tribut\u00e1rios s\u00e3o regulamentadas<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blbescoladenegocios.com.br\/blog\/regras-sobre-adocao-de-novos-criterios-contabeis-e-tributarios-sao-regulamentadas\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Regras sobre ado\u00e7\u00e3o de novos crit\u00e9rios cont\u00e1beis e tribut\u00e1rios s\u00e3o regulamentadas\" \/>\n<meta property=\"og:description\" content=\"Instru\u00e7\u00e3o normativa detalha procedimentos iniciais.  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