EXPERT OPINION

03/04/2019

SST: group 1 enters the last phase of eSocial

At this stage, the generation and transmission of OSH information to eSocial is the responsibility of the company or team specialized in Occupational Safety and Health. In addition, it is noteworthy that the records must comply with the periodic and non-periodic events, transmitted in the payroll files.
18/03/2019

IFRS 16 influences the accounting of companies’ operating profit

Companies may be surprised at the positive impacts on the company's balance sheet with the adoption of the new accounting standard IFRS 16, published by the International Accounting Standards Council, since it is possible to have a better relation between net debt and profits before interest, taxes, depreciation, and amortization.
22/01/2019

SPED: measures to avoid fines and penalties

The Public Digital Bookkeeping System, SPED, is an advance in the computerization of the relationship between the tax authorities and the taxpayers, encouraging, also, more transparency of the information. It is a tool that unifies the filed, validation and storage of various information (accounting, tax, labor, social security, among others) of legal entities. It has several modules (see next image) with different characteristics and deadlines.