Alterações da Lei nº 12.973/14 e seu impacto na contabilidade

Abstract

The present work shows a research in several companies about the major changes caused by the Law nº 12.973/14 in the company accounts. The researchers report on the main effects of these changes. In addition, it seeks to verify the knowledge of pro-fessionals, from the companies researched, the implementation of norms and the impact generated in societies. The work starts from a theoretical research that seeks to give new knowledge to the reader, conceptualizing the main topics of the law, showing the relationship of accounting to the tax authorities by IN No 1515/14, where the Federal Revenue of Brazil regulates the mentioned Law that consolidates the regulation of tax laws, after the convergence of accounting to international account-ing standards.Thus, it demonstrates, in practice, how the accountants and compa-nies visualize this change, how it has been implemented, and what are their greatest impacts. In summary, it shows the evolution of accounting since 1940, which was enacted the first Law of Corporations (SA) by Decree Law No. 2.627 / 40, until today with the approval of Law nº 12.973 / 14 regulated by the Normative Instruction (IN) No 1515/14.