Scribd Logo
Fazer o upload

Bem-vindo(a) ao Scribd!

  • Responsibilities of accountants in issuing DECORE documents

    Enviado por

    Rock Santtana
    5 visualizações2 páginas
    The document discusses the responsibilities of accountants in issuing Detailed Income Statements (DECOR). It states that issuing a DECOR without proper documentation of the declared income can subject the accountant to charges of ideological falsehood, a serious crime. It emphasizes that accountants must take care to ensure DECORs are based on authentic supporting documents listed in the resolution, such as payment receipts, contracts, bank statements, or tax documents. Accountants are advised to retain copies of these documents for at least 5 years to demonstrate the declared income is properly documented.

    Descrição original:

    Semcon - Decore

    Título original

    Semcon - Decore

    Direitos autorais

    © © All Rights Reserved

    Formatos disponíveis

    PDF, TXT ou leia online no Scribd

    Você considera este documento útil?

    Este conteúdo é inapropriado?

    Denunciar este documento
    The document discusses the responsibilities of accountants in issuing Detailed Income Statements (DECOR). It states that issuing a DECOR without proper documentation of the declared income can subject the accountant to charges of ideological falsehood, a serious crime. It emphasizes that accountants must take care to ensure DECORs are based on authentic supporting documents listed in the resolution, such as payment receipts, contracts, bank statements, or tax documents. Accountants are advised to retain copies of these documents for at least 5 years to demonstrate the declared income is properly documented.

    Direitos autorais:

    © All Rights Reserved
    Baixe no formato PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    5 visualizações2 páginas

    Responsibilities of accountants in issuing DECORE documents

    Enviado por

    Rock Santtana
    The document discusses the responsibilities of accountants in issuing Detailed Income Statements (DECOR). It states that issuing a DECOR without proper documentation of the declared income can subject the accountant to charges of ideological falsehood, a serious crime. It emphasizes that accountants must take care to ensure DECORs are based on authentic supporting documents listed in the resolution, such as payment receipts, contracts, bank statements, or tax documents. Accountants are advised to retain copies of these documents for at least 5 years to demonstrate the declared income is properly documented.

    Direitos autorais:

    © All Rights Reserved
    Baixe no formato PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    de 2

    +RPH ! 6HPFDWHJRULD !

    5HVSRQVDELOLGDGHGRVFRQWDGRUHVSHODHPLVVmRGH'(&25(

    5HVSRQVDELOLGDGHGRVFRQWDGRUHVSHOD
    HPLVVmRGH'(&25(
    0RVWUDVHLQWHUHVVDQWHUHWRPDUDVVXQWRPHQFLRQDGRHPSDOHVWUDSURIHULGD
    QR&HQWUR8QLYHUVLWiULR0RXUD/DFHUGDQRGLDGHDJRVWRGH
    TXDQGRWLYHPRVRSRUWXQLGDGHGHDERUGDUDVSHFWRVUHOHYDQWHVVREUH
    UHVSRQVDELOLGDGHFLYLOHFULPLQDO

    0RVWUDVHLQWHUHVVDQWHUHWRPDUDVVXQWRPHQFLRQDGRHPSDOHVWUDSURIHULGD
    QR&HQWUR8QLYHUVLWiULR0RXUD/DFHUGDQRGLDGHDJRVWRGH
    TXDQGRWLYHPRVRSRUWXQLGDGHGHDERUGDUDVSHFWRVUHOHYDQWHVVREUH
    UHVSRQVDELOLGDGHFLYLOHFULPLQDOGRVFRQWDELOLVWDVSHORVDWRVTXHSUDWLFDP

    eTXHVHQWLPRVDQHFHVVLGDGHGHDOHUWDURVFROHJDVFRQWDELOLVWDVDFHUFDGH
    FXLGDGRVTXHGHYHPVHUWRPDGRVQDHPLVVmRGH'(&25(eTXHDHPLVVmR
    GH'(&25(VHPDFRUUHVSRQGHQWHFRPSURYDomRGDUHQGDGHFODUDGDHP
    PHQFLRQDGRGRFXPHQWRSRGHVXMHLWDURSURILVVLRQDOFRQWDELOLVWDDRFULPHGH
    IDOVLGDGHLGHROyJLFD DUWLJR&3 7UDWDVHGHFULPHJUDYHTXHSRGH
    VXMHLWDURLQIUDWRUDSHQDGH XP D FLQFR DQRVDOpPGHPXOWD
    9HULILFDVHSRUWDQWRDQHFHVVLGDGHGHTXHVHWRPHPFHUWRVFXLGDGRV
    TXDQGRGDHPLVVmRGH'(&25(

    3DUDWDQWRFRQYpPUHOHPEUDUDRVQREUHVFROHJDVRWHRUGD5HVROXomRQ
    GHGR&RQVHOKR)HGHUDOGH&RQWDELOLGDGHFRPUHGDomRGDGD
    SHOD5HVROXomR&)&QGH'LVS}HRDUWLJRGHPHQFLRQDGD
    QRUPDTXHRGRFXPHQWRFRQWiELOGHVWLQDGRDID]HUSURYDGHLQIRUPDo}HV
    VREUHSHUFHSomRGHUHQGLPHQWRVHPIDYRUGHSHVVRDVItVLFDVGHQRPLQDVH
    'HFODUDomR&RPSUREDWyULDGH3HUFHSomRGH5HQGLPHQWRV'(&25(
    FRQIRUPHPRGHORFRQVWDQWHGR$QH[R,GHVWD5HVROXomRGLVSRQGRR
    GRPHVPRDUWLJRTXHUHIHULGRGRFXPHQWRDLQGDSRGHVHUHPLWLGRYLD
    LQWHUQHW

    2FRUUHTXHRDUWLJRGHPHQFLRQDGDQRUPDHVWLSXODTXHD
    UHVSRQVDELOLGDGHSHODHPLVVmRHDVVLQDWXUDGD'(&25(pH[FOXVLYDGH
    &RQWDELOLVWD6HQGRGRFXPHQWRGHHPLVVmRH[FOXVLYDGRVFRQWDELOLVWDVD
    UHVSRQVDELOLGDGHDWULEXtGDSRUPHQFLRQDGDQRUPDWDPEpPHQJOREDDHVIHUD
    FULPLQDOFDVRQmRVHMDPWRPDGRVRVFXLGDGRVQHFHVViULRVQDHPLVVmRGR
    GRFXPHQWR

    'LWRLVVRYDOHSURVVHJXLUDWpRDUWLJRGD5HVROXomR&)&5HVROXomRQ
    TXHH[LJH$'(&25(GHYHUiHVWDUIXQGDPHQWDGDQRVUHJLVWURV
    GR/LYUR'LiULRRXHPGRFXPHQWRVDXWrQWLFRVDH[HPSORGRVGHVFULWRVQR
    $QH[R,,GHVWD5HVROXomR'HQWUHRVGRFXPHQWRVDXWrQWLFRVR$QH[R,,GH
    UHIHULGDUHVROXomRH[HPSOLILFD

    4XDQGRIRUSURYHQLHQWHGH

    UHWLUDGDGHSUyODERUHHVFULWXUDomRQROLYURGLiULR

    GLVWULEXLomRGHOXFURVHVFULWXUDomRQROLYURGLiULRGHPRQVWUDWLYRGD
    GLVWULEXLomR

    KRQRUiULRV SURILVVLRQDLVOLEHUDLVDXW{QRPRV HVFULWXUDomRQROLYURFDL[D


    '$5)GR,PSRVWRGH5HQGD3HVVRD)tVLFD FDUQrOHmR FRPUHFROKLPHQWR
    UHJXODURX53$RX5HFLERFRPRFRQWUDWRGHSUHVWDomRGHVHUYLoRV

    DWLYLGDGHVUXUDLVH[WUDWLYLVWDVHWFHVFULWXUDomRQROLYURFDL[DRXQROLYUR
    GLiULRQRWDGHSURGXWRUUHFLERHFRQWUDWRGHDUUHQGDPHQWRUHFLERH
    FRQWUDWRGHDUPD]HQDJHPUHFLERHFRQWUDWRGHSUHVWDomRGHVHUYLoRGH
    ODYUDomRVDIUDSHVTXHLUDHWF

    SUHVWDomRGHVHUYLoRVGLYHUVRVRXFRPLVV}HVHVFULWXUDomRQROLYURFDL[D
    HVFULWXUDomRGROLYUR,664153$FRPFRQWUDWRGHSUHVWDomRGHVHUYLoRRX
    FRPGHFODUDomRGRSDJDGRU'$5)GR,PSRVWRGH5HQGD3HVVRD)tVLFD
    FDUQrOHmR FRPUHFROKLPHQWRUHJXODU

    DOXJXpLVRXDUUHQGDPHQWRGLYHUVRVFRQWUDWR SDUWLFXODURXS~EOLFR 
    HVFULWXUDomRQROLYURFDL[DVHIRURFDVR'$5)GR,PSRVWRGH5HQGD
    3HVVRD)tVLFD FDUQrOHmR FRPUHFROKLPHQWRUHJXODU

    UHQGLPHQWRGHDSOLFDo}HVILQDQFHLUDVH[WUDWREDQFiULRRXUHVXPRGH
    DSOLFDo}HV

    YHQGDGHEHQVLPyYHLVPyYHLVYDORUHVPRELOLiULRVHWFFRQWUDWRGH
    FRPSUDHYHQGDQRWDILVFDORXHVFULWXUDHWF

    YHQFLPHQWRVGHIXQFLRQiULRS~EOLFRDSRVHQWDGRVHSHQVLRQLVWDV
    GRFXPHQWRGDHQWLGDGHSDJDGRUD

    4XDQWRDRVFXLGDGRVDVHUHPWRPDGRVTXDQGRGDHPLVVmRGH'(&25(FRP
    EDVHHPGRFXPHQWRVGHVHPHQFLRQDUXPFXLGDGRDGLFLRQDOTXDQGRD
    GHFODUDomRFRPSUREDWyULDGHUHQGLPHQWRVIRUEDVHDGDHPGHFODUDo}HV
    UHFLERVFRQWUDWRVH[WUDWRVEDQFiULRVRXRXWURVGRFXPHQWRVRFRQWDELOLVWD
    HPSUHJDGRGHYHDUPD]HQiORVSHORSUD]RPtQLPRGH FLQFR DQRVVHQGR
    DLQGDTXHVHDFRQVHOKDPHVPRDRFRQWDELOLVWDWHUFHLUL]DGRTXHWRPHD
    PHVPDFDXWHOD TXDQGRRGRFXPHQWRGHYDVHUGHYROYLGRDRFOLHQWHLVVR
    SRGHVHUIHLWRSRUH[WUDomRGHFySLD 

    )RQWH&RQWiEHLVFRP

    Você também pode gostar