International Norms

Law of the Societies for Action, the aspects of countable order, for elaboration of the countable demonstrations of the companies, they were conducted by the Decree n 2,627, of 26 of September of 1.940. The text original of the Law n 6,404/76, was modified 5 of May of 1997 for the Law n 9.457 in what it makes use on the societies for action and the Law n 10,303 of 31 of October of 2001, mainly refers to in it to devices of societria substance and the right of the shareholders the advent of the Law n 6,404/76, to the time and until ends of 2007, represented an advance in the technique of elaboration of the countable demonstrations and in the form of evaluation of the elements components of the countable patrimony of the companies. It fulfilled, also, its paper in the accompaniment of the stock markets and financier, supplying valuable elements, for the form of presentation of the demonstrations> Commission of Movable Values. The Law n 11,941, of 27 of May of 2009 (old provisional remedy n 449), it modified the legislation relative federal tax to the parcelamento> ordinary of debits tributaries, granted remission in the cases where it specifies, it instituted the regimen transistion tributary (RTT), as well as the Law n 6.404/76. Harmonization of Practical the Countable ones Adopted in Brazil with the International Norms of Accounting the promulgation of the Law n 11,638/07, constitutes initial, important landmark of Brazilian history and for the stock markets and financier, of adopted practical form to direct the harmonization of the countable ones in Brazil, with international the countable norms, allowing the insertion of the Brazilian companies in the process of countable convergence the International and contributing to add greater in general degree of transparency to the countable demonstrations. With the advent of the Law n 11,638/07, a new cycle if initiates and will demand, certainly, the concentration of efforts of the companies, of the auditors, of the diverse organisms and professionals of accounting and finances and of the Commission of Movable Values CPC the Law n 11,638/07 strengthened the agreement of that the countable regulation in Brazil can be based on works developed for multirepresentative organism, that it has for object the study and spreading of countable standards and auditorship. In this direction, the law introduced the possibility of the CVM, of the BACEN and the excessively regulating ones to firm accords with this type of organism, being, then, strengthened the paper and the importance of the Committee of Countable Uprisings CPC, already in activity. Society of Great Transport the Law n 11,638/07 extended to the societies of great transport, the obligatoriness to keep bookkeeping and to elaborate countable demonstrations with observance of the disposals of the societria law.> They are considered of great transport, the societies that, or under controls individually common, possess superior total asset the R$ 240 million or superior gross revenue the R$ 300 million..