Neutralidade tributária do CPC 47: receita de contrato com cliente

Abstract

The research has the objective to demonstrate the operationalization of tax neutrality applicable to CPC 47 - Revenue from Contract Wish Costumers, an accounting standard that became effective in January 2018. So, this study sought to demonstrate how the application of the accounting standard works and the adjustments to compliance with tax legislation, as provided for in Annex IV of RFB Normative Instruction No. 1753 of 2017. Thus, the present research presented three hypothetical situations in which CPC 47 would be applied, describing how transactions should be recorded. This study was conducted through a literature review. According to the results found, CPC 47 has brought beneficial innovations, but these innovations have also made the recording of transactions more complex, because entities have to record revenues in accordance with this standard, and, at the same time, must also comply with current tax legislation.