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{"id":14336,"date":"2018-10-19T09:59:52","date_gmt":"2018-10-19T12:59:52","guid":{"rendered":"https:\/\/www.blbbrasil.com.br\/blog\/?p=14336"},"modified":"2023-08-15T11:45:02","modified_gmt":"2023-08-15T14:45:02","slug":"atualizacao-normas-contabeis","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/atualizacao-normas-contabeis\/","title":{"rendered":"Evite processos disciplinares! Atualize-se quanto \u00e0s normas de contabilidade"},"content":{"rendered":"

Desconhecer as Normas Brasileiras de Contabilidade<\/a><\/strong>, as chamadas NBCs<\/strong>, \u00e9 uma das principais raz\u00f5es que levam \u00e0 abertura de processos \u00e9ticos e disciplinares nos Conselhos Regionais de Contabilidade no Pa\u00eds. Profissionais e organiza\u00e7\u00f5es cont\u00e1beis<\/strong>\u00a0muitas vezes n\u00e3o se atualizam e estudam as normas, fragilizando um sistema que deveria ser seguro para a empresa e para os executivos.<\/p>\n

\u00c9 por essa raz\u00e3o que os conceitos precisam caminhar junto com a pr\u00e1tica, para que o profissional de contabilidade tenha embasamento para trabalhar de acordo com o que a norma prev\u00ea.<\/p>\n

A ado\u00e7\u00e3o das NBCs<\/strong> auxilia o contador para a melhor compreens\u00e3o<\/strong> e a explica\u00e7\u00e3o de relat\u00f3rios e demonstra\u00e7\u00f5es cont\u00e1beis, dando ainda a possibilidade de aumentar a coes\u00e3o com o mercado internacional<\/strong>. Isso sem falar na maior transpar\u00eancia \u00e0s pr\u00e1ticas cont\u00e1beis, que trazem in\u00fameros benef\u00edcios para as empresas.<\/p>\n

Regulamentadas pelo Conselho Federal de Contabilidade<\/strong> (CFC), as Normas Brasileiras de Contabilidade unem regras, metodologias e considera\u00e7\u00f5es a respeito do que os profissionais atuantes no Brasil devem cumprir na \u00e1rea. \u00c9 muito importante dizer que o n\u00e3o cumprimento dessas normas institui transgress\u00e3o disciplinar sujeita a penalidades.<\/p>\n

As NBCs<\/strong> incluem, al\u00e9m das normas, como o nome sugere, os chamados Comunicados T\u00e9cnicos (CT)<\/strong> e as Interpreta\u00e7\u00f5es T\u00e9cnicas (IT)<\/strong>. \u00a0Enquanto estas planeiam as normas, inclusive com exemplos quando necess\u00e1rio, os primeiros s\u00e3o emitidos quando situa\u00e7\u00f5es surgidas a partir de atos governamentais afetam, mesmo que temporariamente, as Normas Brasileiras de Contabilidade.<\/p>\n

Para isso tudo, o Conselho Federal de Contabilidade sustenta Grupos de Trabalho<\/a><\/strong> que atuam constantemente para revis\u00e3o e elabora\u00e7\u00e3o das NBCs, um processo permanente que leva em conta a realidade do contador e as diretrizes internacionais<\/a><\/strong>.<\/p>\n

Como chegamos at\u00e9 aqui: um pouco da hist\u00f3ria<\/strong><\/h2>\n

As Normas Brasileiras de Contabilidade<\/strong> seguiam, at\u00e9 2006, o disposto na Lei n\u00ba 6404, de 1976<\/a><\/strong>, que trazia alguns procedimentos cont\u00e1beis e ensinava os profissionais a respeito da contabilidade e das manifesta\u00e7\u00f5es cont\u00e1beis que deveriam ser feitas.<\/p>\n

Em 2007, a Lei n\u00ba 11.638<\/a><\/strong> transformou o cen\u00e1rio, fazendo com que a contabilidade brasileira passasse por um movimento de adapta\u00e7\u00e3o ao novo cen\u00e1rio internacional, num processo de converg\u00eancia com as normas de contabilidade seguidas l\u00e1 fora.<\/p>\n

Alguns anos depois, em 2011, o Conselho Federal de Contabilidade elaborou a resolu\u00e7\u00e3o n\u00b0 1.328\/11<\/a><\/strong>, que apresentou uma nova composi\u00e7\u00e3o para as Normas Brasileiras de Contabilidade, distribuindo-as em dois grupos: Profissionais (NBC-P) e T\u00e9cnicas (NBC-T).<\/p>\n

As primeiras, as Profissionais<\/strong>, estabeleceram regras de exerc\u00edcio profissional e classificaram-se em:<\/p>\n