Práticas Contábeis
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1497-1500 |
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A ciência contábil é atividade de longa data regulamentada no Brasil. Pelo Decreto-lei n. 9.295/1946, criou-se o Conselho Federal de Contabilidade - CFC e, nessa norma legal, estabelecidas as atribuições do profissional liberal (art. 25, letras a/c), ampliadas pela Resolução CFC n. 560/1983 (art. 1º). O CFC é o órgão controlador do exercício profissional da categoria e tem atribuição para baixar instruções sobre a matéria (em parte dividida, na prática, com outros entes governamentais).
O referido decreto-lei foi alterado pelo Decreto-lei n. 9.710/1946 e Lei n.4.695/1965. O Código de Ética Profissional do Contabilista faz parte da Resolução CFC n. 290/1970. Diversas resoluções do CFC tratam das Normas Brasileiras de Contabilidade (regras de conduta e procedimentos técnicos, a serem observados quando da realização dos trabalhos), em particular, sobre o balancete (Resolução CFC n. 685/1990), conceito, conteúdo, estrutura e nomenclatura das demonstrações contábeis (Resolução CFC n. 686/1990), perícia contábil (Resolução CFC n. 731/1992), avaliação profissional (Resolução CFC n. 732/1992) e divulgação das demonstrações contábeis (Resolução CFC n. 737/1992).
As entidades de seguros e previdência privada estão classificadas no Código 10.10 das Normas Técnicas de Contabilidade, havendo distinção, no estudo da contabilidade aplicada, entre Sociedade de Previdência Privada e Instituições de Previdência Privada (art. 4º, § 2º, da Resolução do Conselho Federal de Educação n. 3/1992).
A Resolução CFC n. 700/1991 estipulou sobre as Normas de Auditoria Independente das Demonstrações Contábeis.
Importante Resolução do CFC é a de n. 750/1993. Ela trata dos princípios fundamentais de contabilidade, a saber, entidade, continuidade, oportunidade, registro pelo valor original, atualização monetária, competência e prudência.
As entidades de previdência privada, desde sua implantação, estão obrigadas a regras contábeis específicas. Muitas disposições emanadas da SPC e do CNSP regem o assunto, sem prejuízo da aplicação dos princípios da ciência contábil.
Em seu art. 8º, V, a Lei n. 6.435/1977 atribuiu ao "órgão normativo do Sistema Nacional de Seguros Privados estabelecer as normas gerais de contabilidade, atuária e estatística a serem observadas". No art. 27, dispôs sobre "balancetes ao final de cada trimestre, e balanço geral no último dia de cada ano".
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Sérgio Luiz Machado destacou a importância da revisão dos conceitos e normas de contabilidade das EFPC ("Rever conceitos e práticas", p. 5/6).
Em seu art. 35, I, e, a Lei n. 6.435/1977 repete a regra para as entidades fechadas, e particularmente, por intermédio de órgãos executivos, "fiscalizar a execução das normas gerais de...
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PEÇA SUA AVALIAÇÃO- Curso de Direito Previdenciário
- Previdência Complementar
- Apresentação
- Breve História
- Questões Terminológicas
- Conceito Sucinto
- Características Nucleares
- Natureza Jurídica
- Questões Jurídicas
- Enquadramento Científico
- Objetivo e Papel dos Fundos de Pensão
- Princípios Aplicáveis
- Aplicação e Interpretação
- Presunções Válidas
- Tendências Hodiernas
- Justiça Competente
- Fontes Formais
- Sistema Nacional Supletivo
- Relação Jurídica de Previdência Complementar
- Sujeitos da Relação Jurídica
- Relação Jurídica de Inscrição
- Órgãos Supervisores
- Dinâmica das Entidades Fechadas
- Retirada De Patrocinadora
- Atos Constitutivos das EFPC
- Composição das Entidades Fechadas
- Administração dos Benefícios
- Fontes de Custeio
- Prestações Previdenciárias
- Benefícios em Espécie
- Serviços Assistenciários
- Regimes Financeiros
- Tipos de Plano
- Cálculo Atuarial
- Matemática Financeira
- Aplicações Econômicas e Financeiras
- Práticas Contábeis
- Direito Procedimental
- Penalidades Administrativas
- Direito Penal Complementar
- Embaraços Conjunturais
- Previdência Pública Complementar
- Equilíbrio Financeiro e Atuarial
- Destino do Superávit
- Serviço Passado
- Montepios Previdenciários
- Filosofia da Complementaridade
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