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abr
16
2013
Confira as alterações feitas pelo CFC nos livros das Normas Brasileiras de Contabilidade

O Conselho Federal de Contabilidade – CFC atualizou alguns livros que falam das Normas Brasileiras de Contabilidade – NBCs.

Os livros são feitos para informar os profissionais, estudantes e interessados sobre o conteúdo das normas e suas atualizações técnicas. A atualização tem o objetivo de aproximá-las dos padrões internacionais, contribuindo para a evolução e globalização do conteúdo e sua aplicação no exercício profissional.

Confira abaixo a lista dos livros atualizados:

• NBC TG – Geral – normas completas / NBC TG – Estrutura conceitual / NBC TG 01 a 40 (exceto 34 e 42)

Alterações: NBC TG 40 (Resolução CFC nº 1.399/12) e TG 18 (Resolução CFC nº 1.408/12). Substituída a NBC TG 17 (Resolução CFC nº 1.411/12), TG 19 (Resolução CFC nº 1.415/12), TG 30 (Resolução CFC nº 1.412/12) e TG 35 (Resolução CFC nº 1.413/12).

• NBC: comunicados de auditoria independente – CTA 01 a 16

Alterações: Incluídos os CTAs 15 e 16 (Resoluções CFC nº 1.405/12 e 1.410/12).

• NBC TG – geral – Interpretações e comunicados: ITGs 01 a 17 e CTGs 01 a 05 (exceto ITGS 04, 05 e 14)

Alterações: substituída a ITG 08 (Resolução CFC nº 1.398/12) e alterada a ITG 09 (Resolução CFC nº 1.408/12).

• NBC TO – de asseguração contábil: NBC TO 3000 e NBC 3402

Alterações: incluído o CTO 01 (Resolução CFC nº 1.407/12).

• NBC TR – de revisão contábil: NBC TR 2400, NBC TR 2410 e CTRs 01 e 02

Alterações: modificado o CTR 01 (Resoluções CFC nº 1.407/12 e 1.410/12).

Acompanhe a Dominus Auditoria nas redes sociais para saber mais sobre auditoria interna e externa, contabilidade e consultoria organizacional: Facebook | Slideshare | Twitter. Conheça também o nosso calendário de cursos para 2013 sobre as Normas Brasileiras de Contabilidade: www.dominusauditoria.com.br/treinamentos.

Fonte: Jornal do CFC

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