Auditoria independente

APÓS AUDIÊNCIA PÚBLICA - MINUTA DE DELIBERAÇÃO APROVANDO O PRONUNCIAMENTO CPC SOBRE ESTRUTURA CONCEITUAL PARA ELABORAÇÃO E APRESENTAÇÃO DAS DEMONSTRAÇÕES CONTÁBEIS – PROC. RJ2007/10192

O Colegiado aprovou a minuta de Deliberação, elaborada após submissão à audiência pública.

PARA AUDIÊNCIA PÚBLICA - DELIBERAÇÃO QUE APROVA O PRONUNCIAMENTO TÉCNICO CPC 00(R1) – ESTRUTURA CONCEITUAL PARA ELABORAÇÃO E DIVULGAÇÃO DE RELATÓRIO CONTÁBIL-FINANCEIRO – PROC. RJ2011/11341

O Colegiado aprovou, para colocação em Audiência Pública pelo prazo de 30 dias, a minuta da Deliberação que aprova o Pronunciamento Conceitual Básico CPC 00(R1) – Estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro. A Superintendência de Normas Contábeis e de Auditoria - SNC será responsável pela consolidação das sugestões e comentários recebidos durante a audiência pública.

APÓS AUDIÊNCIA PÚBLICA SNC Nº 11/2011 - DELIBERAÇÃO QUE APROVA O PRONUNCIAMENTO TÉCNICO CPC 00(R1) – ESTRUTURA CONCEITUAL PARA ELABORAÇÃO E DIVULGAÇÃO DE RELATÓRIO CONTÁBIL-FINANCEIRO – PROC. RJ2011/11341

O Colegiado aprovou a edição de Deliberação, elaborada após submissão à Audiência Pública SNC 11/2011, que aprova o Pronunciamento Conceitual Básico CPC 00(R1) – Estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro.

PARA AUDIÊNCIA PÚBLICA - MINUTA DE DELIBERAÇÃO QUE APROVA A INTERPRETAÇÃO TÉCNICA ICPC 18 – CUSTOS DE REMOÇÃO DE ESTÉRIL (STRIPPING) DE MINA DE SUPERFÍCIE NA FASE DE PRODUÇÃO – PROC. RJ2012/15066

O Colegiado aprovou, para colocação em Audiência Pública até o dia 25 de janeiro de 2013, a minuta de Deliberação que aprova a Interpretação Técnica ICPC 18 que trata dos custos de remoção de estéril (stripping) de mina de superfície na fase de produção. A Interpretação deve ser aplicada aos custos de remoção de estéril (termo utilizado na indústria para definir resíduos de minérios), incorridas em minas de superfície durante a fase de produção da mina e faz referência aos seguintes pronunciamentos emitidos pelo CPC: i) CPC 00 – Estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro; ii) CPC 04 – Ativo Intangível; iii) CPC 16 – Estoques; iv) CPC 26 – Apresentação das Demonstrações Contábeis; e v) CPC 27 – Ativo Imobilizado. A Superintendência de Normas Contábeis e de Auditoria - SNC será responsável pela consolidação das sugestões e comentários recebidos durante a audiência pública.

APÓS AUDIÊNCIA PÚBLICA SNC 13/2012 - INTERPRETAÇÃO TÉCNICA ICPC 18 – CUSTOS DE REMOÇÃO DE ESTÉRIL (STRIPPING) DE MINA DE SUPERFÍCIE NA FASE DE PRODUÇÃO – PROC. RJ2012/15066

O Colegiado aprovou a edição de Deliberação, elaborada após submissão à Audiência Pública SNC 13/2012, que aprova a Interpretação Técnica ICPC 18 - Custos de Remoção de Estéril (Stripping) de Mina de Superfície na Fase de Produção, que está correlacionada com a IFRIC 20 – Stripping Costs in the Production Phase of a Surface Mine, emitida pelo IASB - International Accounting Standards Board, que para fins das IFRS tem sua adoção requerida a partir de 2013.

PARA AUDIÊNCIA PÚBLICA – MINUTA DE DELIBERAÇÃO QUE APROVA O PRONUNCIAMENTO TÉCNICO CPC 00 (R2) – PROC. SEI 19957.008229/2019-30

O Colegiado aprovou submeter à Audiência Pública SNC n° 01/2019 a minuta de deliberação que aprova o Pronunciamento Técnico CPC 00 (R2) – Estrutura Conceitual para Relatório Financeiro, que define conceitos fundamentais para relatórios financeiros que orientam os Standards Setters no desenvolvimento de suas normas contábeis. A revisão proposta estabelece alterações no CPC 00 (R1), que auxiliarão os usuários da informação contábil e os preparadores a melhor compreender o alcance das mudanças oriundas da aplicação do CPC 00, com destaque para: (i) o objetivo do relatório financeiro; (ii) as características qualitativas da informação financeira útil; (iii) a descrição da entidade que relata e seu limite; (iv) definições de ativo, passivo, patrimônio líquido, receitas e despesas; (v) critérios para a inclusão de ativos e passivos nas demonstrações contábeis (reconhecimento) e orientação sobre quando removê-los (desreconhecimento); (vi) bases de mensuração e orientação sobre quando usá-las; (vii) conceitos e orientações sobre apresentação e divulgação. A Superintendência de Normas Contábeis e de Auditoria será responsável pelo recebimento das sugestões e comentários encaminhados durante a audiência pública. Anexos Audiência Publica SNC 01/2019

APÓS AUDIÊNCIA PÚBLICA SNC N° 01/2019 - MINUTA DE DELIBERAÇÃO QUE APROVA O PRONUNCIAMENTO TÉCNICO CPC 00 (R2) – ESTRUTURA CONCEITUAL PARA RELATÓRIO FINANCEIRO – PROC. SEI 19957.008229/2019-30

O Colegiado iniciou a discussão e aprovou a edição da Deliberação CVM nº 835/19, após a Audiência Pública SNC nº 01/2019, que aprova o Pronunciamento Técnico CPC 00 (R2) – Estrutura Conceitual para Relatório Financeiro, documento que define conceitos fundamentais para relatórios financeiros que orientam os Standards Setters no desenvolvimento de suas normas contábeis. A revisão estabelece alterações no CPC 00 (R1), que auxiliarão os usuários da informação contábil e os preparadores a melhor compreender o alcance das mudanças oriundas da aplicação do CPC 00, com destaque para: (i) o objetivo do relatório financeiro; (ii) as características qualitativas da informação financeira útil; (iii) a descrição da entidade que relata e seu limite; (iv) definições de ativo, passivo, patrimônio líquido, receitas e despesas; (v) critérios para a inclusão de ativos e passivos nas demonstrações contábeis (reconhecimento) e orientação sobre quando removê-los (desreconhecimento); (vi) bases de mensuração e orientação sobre quando usá-las; e (vii) conceitos e orientações sobre apresentação e divulgação. As alterações serão aplicáveis aos exercícios sociais anuais que se iniciarem a partir de 1º de janeiro de 2020.

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