Publicação dos Atos Declaratórios Executivos Cofis nº 83 e 84/2018

Publicação dos Atos Declaratórios Executivos Cofis nº 83 e 84/2018

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Foram publicados, no Diário Oficial da União (DOU), os Atos abaixo discriminados:

A – Ato Declaratório Cofis nº 83/2018 – Dispõe sobre o Manual de Orientação Referente ao Leiaute 7 da Escrituração Contábil Digital (ECD). Todas as alterações em relação ao leiaute 6 constam no anexo I do Manual.

Principais alterações:

A.1 – Bloco J: Demonstrações Contábeis – Revisão das demonstrações contábeis para que seja possível importar tais informações na Central de Balanços (produto a ser lançado no Sped em 2019).

A.2 – Separação do registro de assinatura do Termo de Verificação para Fins de Substituição da ECD (novo registro J932).

A.3 – Criação de código específico paral lançamento extemporâneo (código “X”) no registro L200 (lançamentos).

B – Ato Declaratório Cofis nº 84/2018 – Dispõe sobre o Manual de Orientação Referente ao Leiaute 5 da Escrituração Contábil Fiscal (ECF). Todas as alterações em relação ao leiaute 4 constam no anexo II do Manual.

Principais alterações:

B.1 – Novos registros K915 e K935 – Obrigatoriedade de justificativas das alterações do bloco K (contas e saldo das contas) em relação aos saldos e contas recuperados da ECD (bloco E).

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B.2 – Registro K156 – Inclusão de novos campos no mapeamento das contas contas contábeis para as contas referenciais – saldo inicial e seu indicador de saldo, total de débitos e total de créditos (antes, somente o saldo final era mapeado).

B.3 – Registros L100, P100 e U100 – Balanço Patrimonial com base no plano referencial – Inclusão de novos campos (total de débitos e total de créditos).

B.4 – Registros L100, P100 e U100 – Não serão mais editáveis. A edição, se necessária, deverá ocorrer no bloco K.

B.5 – Registro M010 – Inclusão do Plano de Contas Padrão da Parte B.

B.6 – Novo Registro X357 – Identificação das Investidoras diretas das investidas informadas no registro X340, caso a declarante da ECF não seja a investidora direta.

B.7 – Atualização dos registro L100, P100, L300, P150, M300A e M350A de acordo com as Instrução Normativa nº 1.771/2017, que regulamentou o Pronunciamento Técnico CPC 47 – Receita de Contrato com Cliente.

Os Manuais supramencionados estão disponíveis nos links abaixo:

Manual de Orientação do Leiaute 7 da ECD: http://sped.rfb.gov.br/pasta/show/1569

Manual de Orientação do Leiaute 5 da ECF: http://sped.rfb.gov.br/pasta/show/1644

Fonte: Portal Sped
Data: 19 de dezembro de 2018
Acesso: 20 de dezembro de 2018

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