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{"id":10941,"date":"2016-07-27T00:00:00","date_gmt":"2016-07-27T03:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/reconhecimento-de-receitas\/"},"modified":"2024-04-12T15:13:23","modified_gmt":"2024-04-12T18:13:23","slug":"reconhecimento-de-receitas","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/reconhecimento-de-receitas\/","title":{"rendered":"Reconhecimento de receitas: mudan\u00e7as com as normas IFRS 15\/CPC 47"},"content":{"rendered":"

Atualmente vivenciamos no Brasil uma discuss\u00e3o quanto \u00e0s diversas normas cont\u00e1beis<\/a><\/strong> emitidas. Estas devem ser interpretadas para que seja realizado o reconhecimento de receitas nas demonstra\u00e7\u00f5es financeiras. Aqui a discuss\u00e3o ainda \u00e9 pouco difundida por estarmos \u00e0 sombra dos debates ocorridos na Europa.<\/p>\n

O Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) e o Conselho Federal de Contabilidade (CFC), por meio das tradu\u00e7\u00f5es das IFRS (International Financial Reporting Standards), aprovaram normas que tratam do assunto. A partir dos pronunciamentos emitidos \u00e9 importante ressaltar que atualmente \u00e9 um trabalho \u201c\u00e1rduo\u201d e complexo elucidar qual norma deve ser aplicada para que haja a correta contabiliza\u00e7\u00e3o das receitas pelos preparadores das demonstra\u00e7\u00f5es financeiras<\/strong><\/a>.<\/p>\n

\"Curso<\/a><\/p>\n

Mudan\u00e7a no reconhecimento de receitas<\/h2>\n

Ap\u00f3s longa discuss\u00e3o, em 28 de maio de 2014 foi publicado pelos \u00f3rg\u00e3os IASB e FASB a mudan\u00e7a na forma de reconhecer as receitas. O extenso prazo em rela\u00e7\u00e3o \u00e0s normas iniciais relacionadas ao reconhecimento de receitas<\/a><\/strong> fez com que muitos usu\u00e1rios das demonstra\u00e7\u00f5es financeiras tenham duvidado da simplifica\u00e7\u00e3o e\/ou jun\u00e7\u00e3o das normas em apenas uma.<\/p>\n

A publica\u00e7\u00e3o de uma \u00fanica norma sobre o reconhecimento de receitas \u00e9 uma grande conquista para os \u00f3rg\u00e3os normativos. Entretanto\u00a0para as entidades que emitem essas demonstra\u00e7\u00f5es financeiras o trabalho est\u00e1 apenas come\u00e7ando. As novas exig\u00eancias da norma afetar\u00e3o diversas empresas de maneiras diferentes.<\/p>\n

Podemos citar as entidades que vendem produtos e servi\u00e7os em um s\u00f3 pacote, os chamados combos, ou aquelas que est\u00e3o envolvidas em projetos de grande express\u00e3o, como ind\u00fastrias de telecomunica\u00e7\u00f5es, software, engenharia, constru\u00e7\u00e3o e imobili\u00e1ria. Essas empresas podem sofrer mudan\u00e7as relevantes quanto ao reconhecimento de receitas. N\u00e3o s\u00f3 os segmentos citados como todos os demais devem avaliar os efeitos da nova norma em seus registros cont\u00e1beis.<\/p>\n

Solu\u00e7\u00f5es atreladas \u00e0 nova norma<\/h2>\n

A decis\u00e3o para desenvolver uma norma de receita conjunta teve como intuito resolver os seguintes aspectos:<\/p>\n