{"id":14922,"date":"2021-02-19T11:12:04","date_gmt":"2021-02-19T14:12:04","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=14922"},"modified":"2021-02-19T11:12:04","modified_gmt":"2021-02-19T14:12:04","slug":"contabilidade-aprovada-a-revisao-nbc-09-que-altera-a-nbc-tg-06r3-nbc-tg-11r2-nbc-tg-38r3-nbc-tg-40r3-e-nbc-tg-48","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/02\/19\/contabilidade-aprovada-a-revisao-nbc-09-que-altera-a-nbc-tg-06r3-nbc-tg-11r2-nbc-tg-38r3-nbc-tg-40r3-e-nbc-tg-48\/","title":{"rendered":"CONTABILIDADE &#8211; APROVADA A REVIS\u00c3O NBC 09, QUE ALTERA A NBC TG 06(R3), NBC TG 11(R2), NBC TG 38(R3), NBC TG 40(R3) E NBC TG 48"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Norma Brasileira de Contabilidade Revis\u00e3o CFC n\u00ba 9\/2021 &#8211; DOU 1 de 19.02.2021.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O Conselho Federal de Contabilidade (CFC) aprovou a Revis\u00e3o Norma Brasileira de Contabilidade (NBC) 09\/2021, que altera a NBC TG 06(R3), NBC TG 11(R2), NBC TG 38(R3), NBC TG 40(R3) e NBC TG 48, produzindo seus efeitos a partir de 1\u00ba.01.2021.<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>NBC TG<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Altera\u00e7\u00f5es<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">NBC TG 06 (R3) &#8211; Arrendamentos<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">Inclui os itens de 104 a 106, C1B, C20C e C20D, inclui t\u00edtulo antes do item 104 e inclui subt\u00edtulo antes do item C20C.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">NBC TG 11 (R2) &#8211; Contratos de Seguro<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">Inclui os itens de 20R, 20S, 50 e 51 e inclui subt\u00edtulo antes do item 20R.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">NBC TG 38 (R3) &#8211; Instrumentos Financeiros: Reconhecimento e Mensura\u00e7\u00e3o<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">Altera o item 102M, inclui os itens de 102O a 102Z3 e de 108H a 108K, inclui t\u00edtulo antes do item 102P e inclui subt\u00edtulos antes dos itens 102P, 102V, 102Y e 102Z1.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">NBC TG 40 (R3) &#8211; Instrumentos Financeiros: Evidencia\u00e7\u00e3o<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">Inclui os itens de 24I a 24J, 44GG e 44HH e inclui subt\u00edtulo antes do item 24I.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">NBC TG 48 &#8211; Instrumentos Financeiros<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">Inclui os itens de 5.4.5 a 5.4.9, itens 6.8.13, de 6.9.1 a 6.9.13, 7.1.9 e de 7.2.43 a 7.2.46, inclui t\u00edtulo antes do item 6.9.1 e inclui subt\u00edtulos antes dos itens 5.4.5, 6.9.7, 6.9.9, 6.9.11 e 7.2.43.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Norma Brasileira de Contabilidade Revis\u00e3o CFC n\u00ba 9\/2021 &#8211; DOU 1 de 19.02.2021)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Norma Brasileira de Contabilidade Revis\u00e3o CFC n\u00ba 9\/2021 &#8211; DOU [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-3SG","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/14922"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=14922"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/14922\/revisions"}],"predecessor-version":[{"id":14928,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/14922\/revisions\/14928"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=14922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=14922"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=14922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}