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Internacional: CPC encaminha carta-comentário com contribuição para a terceira revisão da Norma Contábil para PMEs | Interativo Contábil Contabilidade e Assessoria

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Internacional: CPC encaminha carta-comentário com contribuição para a terceira revisão da Norma Contábil para PMEs

A atualização proposta pela Fundação IFRS tem como objetivo promover melhorias nas Normas Completas de Contabilidade IFRS, bem como na Norma para PMEs.

Autor: Luciana Melo CostaFonte: CFC - Conselho Federal de ContabilidadeLink: https://cfc.org.br/noticias/cpc-encaminha-carta-comentario-com-contribuicao-para-a-terceira-revisao-da-norma-contabil-para-pmes/?utm_smid=10451717-1-1

O Comitê de Pronunciamentos Contábeis (CPC) encaminhou, nesta terça-feira (7), carta-comentário com contribuições para a terceira edição da revisão da Norma Contábil para Pequenas e Médias Empresas (PMEs). A atualização proposta pela Fundação IFRS tem como objetivo promover melhorias nas Normas Completas de Contabilidade IFRS, bem como na Norma para PMEs.

Nessa atualização, as recomendações a serem revisadas são: melhorias da Estrutura Conceitual para Relato Financeiro emitida em 2018; requisitos simplificados baseados na IFRS 13 – Mensuração do Valor Justo; e requisitos simplificados com base no IFRS 15 – Receita de Contratos com Cliente.

A íntegra da carta-comentário do CPC pode ser acessada aqui.

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