Short and long the stated periods of the assets and liabilities always will be divided by the stated period of 12 months. PUBLICATION OF the DEMONSTRATIONS Publication in Federal official gazette and in periodical of great circulation, edited in the locality of the headquarters of the company. Publication in official gazette of the State and in periodical of great circulation, not edited, necessarily, in the place of the headquarters of the company. PATRIMONIAL EQUIVALENCE to proceed the EP, uses the coligada concept of, when determined company it has 10% more than or the capital stock of the other, without controlling it. The application of the coligadas MEP in if of when the participation is of 10% or more in the capital stock with influence in the administration and of 20% of the capital, without influence existence.
It will be coligada, when Book of Verification of the Real Profit and income tax return. The entity will leave optional to proceed the bookkeeping for fiscal ends and later effecting adjustments in the countable demonstrations in accordance with the basic principles of accounting. LEASING the leasing is not entered as active It becomes obligator the classification of goods acquired by means of operation of financial leasing in the fixed assets as well as the recognition of the obligations (passive) and expenditures of depreciation. Extinct INDEXATION since 01/01/1996 – Law 9,249/85 All time that the inflation to reach 10% or more will go to inside proceed the correction from the financial demonstrations of the parameters of the integral indexation CPC. The first step was given during 1 International Frum of Small Accounting of the Microcompanies, whom Inter-American Conference of Accounting in Salvador simultaneously occurred to 26, Bahia.