RESOLUÇÃO CFESS Nº 1.048, 11 DE OUTUBRO DE 2023
Páginas | 192-192 |
Data de publicação | 16 Outubro 2023 |
Data | 11 Outubro 2023 |
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=16/10/2023&jornal=515&pagina=192 |
Órgão | Entidades de Fiscalização do Exercício das Profissões Liberais,Conselho Federal de Serviço Social |
Seção | DO1 |
RESOLUÇÃO CFESS Nº 1.048, 11 DE OUTUBRO DE 2023
Dispõe sobre a avaliação das carteiras de recebíveis e provisão para créditos de liquidação duvidosa.
A Presidenta do Conselho Federal de Serviço Social - CFESS, no uso de suas atribuições legais e regimentais, e
Considerando a Lei n º 8.662, de 07 de junho de 1993, publicada no Diário Oficial da União n º 107, de 8 de junho de 1993, Seção 1, que dispõe sobre a profissão de Assistente Social e dá outras providências;
Considerando a Lei n º 12.514, de 28 de outubro de 2011, publicada no Diário Oficial da União n º 209, de 31 de outubro de 2011, Seção 1, que trata das contribuições devidas aos conselhos profissionais em geral;
Considerando a Resolução CFESS n º 777, de 21 de novembro de 2016, publicada no Diário Oficial da União nº 223, de 22 de novembro de 2016, Seção 1, que Institui a Política Nacional de Enfrentamento à Inadimplência no âmbito do Conjunto CFESS/CRESS;
Considerando a Resolução CFESS nº 1.043, de 9 de outubro de 2023, publicada no Diário Oficial da União nº 194, de 10 de outubro de 2023, Seção 1, que regulamenta as anuidades de pessoa física e de pessoa jurídica e as taxas no âmbito dos CRESS, e determina outras providências;
Considerando o Acórdão TCU 2402/2022 - Plenário, especialmente quanto ao item 9.1.2 (elaborem normativo regulamentando a avaliação da carteira de créditos, nos termos atualmente preconizados nas normas de contabilidade aplicáveis);
Considerando, ainda, a aprovação da presente Resolução pelo Conselho Pleno do CFESS realizado de 05 a 08 de outubro de...
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