{"id":608,"date":"2016-12-13T20:48:00","date_gmt":"2016-12-13T22:48:00","guid":{"rendered":"http:\/\/sites.usp.br\/psag\/?p=608"},"modified":"2017-05-22T09:49:05","modified_gmt":"2017-05-22T12:49:05","slug":"cfc-emite-duas-novas-normas-contabeis","status":"publish","type":"post","link":"https:\/\/sites.usp.br\/psag\/en\/cfc-emite-duas-novas-normas-contabeis\/","title":{"rendered":"Two new accounting norms"},"content":{"rendered":"<p>Following accrual-accounting convergence process, see <a href=\"http:\/\/sites.usp.br\/psag\/en\/556-2\/\">workshop<\/a> by PSAGiBRAZIL, Brazilian Federal Council of Accountants (CFC &#8211; Conselho Federal de Contabilidade) enacted on 6 Dec 2016 two new norms: a NBC TSP 04 (according IPSAS 12) Inventories, and on <strong>inventories<\/strong>, and NBC TSP 05 (according IPSAS 32) <strong>Service Concession Arrangements<\/strong>.<\/p>\n<p>Brazilian Federal Council of Accountants website (in portuguese): <a href=\"http:\/\/cfc.org.br\/sem-categoria\/alteracao-na-contabilidade-de-estoques-publicos-melhora-qualidade-do-balanco-patrimonial\/\">Inventories<\/a> &#8211; <a href=\"http:\/\/cfc.org.br\/noticias\/concessoes-publicas-passam-ter-novas-regras-de-contabilidade\/\">Service Concession Arrangements<\/a><\/p>\n<p>The norms (in portuguese): <a href=\"http:\/\/www1.cfc.org.br\/sisweb\/SRE\/docs\/NBCTSP04.pdf\">Inventories<\/a> &#8211; <a href=\"http:\/\/www1.cfc.org.br\/sisweb\/SRE\/docs\/NBCTSP05.pdf\">Service Concession Arrangements<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Following accrual-accounting convergence process, see workshop by PSAGiBRAZIL, Brazilian Federal Council of Accountants (CFC &#8211; Conselho Federal de Contabilidade) enacted on 6 Dec 2016 two new norms: a NBC TSP 04 (according IPSAS 12) Inventories, and on inventories, and NBC TSP 05 (according IPSAS 32) Service Concession Arrangements. Brazilian Federal Council of Accountants website (in<a href=\"https:\/\/sites.usp.br\/psag\/en\/cfc-emite-duas-novas-normas-contabeis\/\">[&#8230;]<\/a><\/p>\n","protected":false},"author":195,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"class_list":["post-608","post","type-post","status-publish","format-standard","hentry","category-destaques"],"_links":{"self":[{"href":"https:\/\/sites.usp.br\/psag\/en\/wp-json\/wp\/v2\/posts\/608","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.usp.br\/psag\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sites.usp.br\/psag\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sites.usp.br\/psag\/en\/wp-json\/wp\/v2\/users\/195"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.usp.br\/psag\/en\/wp-json\/wp\/v2\/comments?post=608"}],"version-history":[{"count":4,"href":"https:\/\/sites.usp.br\/psag\/en\/wp-json\/wp\/v2\/posts\/608\/revisions"}],"predecessor-version":[{"id":888,"href":"https:\/\/sites.usp.br\/psag\/en\/wp-json\/wp\/v2\/posts\/608\/revisions\/888"}],"wp:attachment":[{"href":"https:\/\/sites.usp.br\/psag\/en\/wp-json\/wp\/v2\/media?parent=608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sites.usp.br\/psag\/en\/wp-json\/wp\/v2\/categories?post=608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sites.usp.br\/psag\/en\/wp-json\/wp\/v2\/tags?post=608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}