{"id":20224,"date":"2021-11-19T10:06:04","date_gmt":"2021-11-19T13:06:04","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=20224"},"modified":"2021-11-19T10:06:04","modified_gmt":"2021-11-19T13:06:04","slug":"tributos-e-contribuicoes-federais-resolucao-cmn-no-4-818-2020-nao-produz-efeitos-na-apuracao-dos-tributos-federais","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/11\/19\/tributos-e-contribuicoes-federais-resolucao-cmn-no-4-818-2020-nao-produz-efeitos-na-apuracao-dos-tributos-federais\/","title":{"rendered":"TRIBUTOS E CONTRIBUI\u00c7\u00d5ES FEDERAIS &#8211; RESOLU\u00c7\u00c3O CMN N\u00ba 4.818\/2020 N\u00c3O PRODUZ EFEITOS NA APURA\u00c7\u00c3O DOS TRIBUTOS FEDERAIS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ato Declarat\u00f3rio Executivo COSIT n\u00ba 35\/2021 &#8211; DOU de 19.11.2021.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O Ato Declarat\u00f3rio Executivo COSIT n\u00ba 35\/2021 declara que a Resolu\u00e7\u00e3o CMN n\u00ba 4.818\/2020, emitida pelo Conselho Monet\u00e1rio Nacional (CMN), n\u00e3o contempla modifica\u00e7\u00e3o ou ado\u00e7\u00e3o de m\u00e9todos ou crit\u00e9rios cont\u00e1beis, ou referida modifica\u00e7\u00e3o ou ado\u00e7\u00e3o, caso seja empregada pelas institui\u00e7\u00f5es financeiras e demais institui\u00e7\u00f5es autorizadas a funcionar pelo Banco Central do Brasil (BCB), n\u00e3o produz efeitos na apura\u00e7\u00e3o dos tributos federais.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Vale lembrar que a Resolu\u00e7\u00e3o CMN n\u00ba 4.818\/2020, consolida os crit\u00e9rios gerais para elabora\u00e7\u00e3o e divulga\u00e7\u00e3o de demonstra\u00e7\u00f5es financeiras individuais e consolidadas pelas institui\u00e7\u00f5es financeiras e demais institui\u00e7\u00f5es autorizadas a funcionar pelo BCB.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Ato Declarat\u00f3rio Executivo COSIT n\u00ba 35\/2021 &#8211; DOU de 19.11.2021).<\/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>Ato Declarat\u00f3rio Executivo COSIT n\u00ba 35\/2021 &#8211; DOU de 19.11.2021.<\/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-5gc","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/20224"}],"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=20224"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/20224\/revisions"}],"predecessor-version":[{"id":20226,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/20224\/revisions\/20226"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=20224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=20224"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=20224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}