RESOLUÇÃO CMN Nº 4.858, DE 23 DE OUTUBRO DE 2020
Data de publicação | 26 Outubro 2020 |
Data | 23 Outubro 2020 |
Páginas | 45-45 |
Órgão | Ministério da Economia,Banco Central do Brasil |
Section | DO1 |
RESOLUÇÃO CMN Nº 4.858, DE 23 DE OUTUBRO DE 2020
Dispõe sobre o Padrão Contábil das Instituições Reguladas pelo Banco Central do Brasil (Cosif).
O Banco Central do Brasil, na forma do art. 9º da Lei nº 4.595, de 31 de dezembro de 1964, torna público que o Conselho Monetário Nacional, em sessão realizada em 22 de outubro de 2020, com base nos arts. 4º, incisos VIII e XII, e 31 da referida Lei, e 61 da Lei nº 11.941, de 27 de maio de 2009, resolveu:
CAPÍTULO I
DO OBJETO E DO ÂMBITO DE APLICAÇÃO
Art. 1º Esta Resolução estabelece o Padrão Contábil das Instituições Reguladas pelo Banco Central do Brasil (Cosif).
Art. 2º As instituições autorizadas a funcionar pelo Banco Central do Brasil devem observar o Cosif na escrituração, reconhecimento, mensuração e evidenciação contábeis.
Parágrafo único. O disposto no caput não se aplica às administradoras de consórcio e às instituições de pagamento, que devem observar a regulamentação emanada do Banco Central do Brasil, no exercício de suas atribuições legais.
CAPÍTULO II
DO OBJETIVO E DA ESTRUTURA DO COSIF
Art. 3º O Cosif é uma consolidação das normas de reconhecimento, mensuração e evidenciação contábeis estabelecidas na regulamentação emanada do Conselho Monetário Nacional e do Banco Central do Brasil e do elenco de contas a serem observados pelas instituições autorizadas a funcionar pelo Banco Central do Brasil na escrituração contábil.
Art. 4º O Cosif tem por objetivo uniformizar os registros contábeis dos eventos, transações e atos e fatos administrativos praticados, racionalizar a utilização...
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