Aspectos tributários e contábeis do arrendamento mercantil no Brasil após a edição do IFRS 16 e CPC 06 (R2) = Tax and accounting aspects of leasing in Brazil after the issuance of IFRS 16 and CPC 06 (R2)

Detalhes bibliográficos
Autor(a) principal: Bontempo, Bruno Palhares
Data de Publicação: 2019
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Institucional do STJ
Texto Completo: https://bdjur.stj.jus.br/jspui/handle/2011/164537
id STJ-1_c74f1426d32d80e8f25a6f904586cf3a
oai_identifier_str oai:localhost:2011/164537
network_acronym_str STJ-1
network_name_str Repositório Institucional do STJ
repository_id_str
spelling Bontempo, Bruno Palhares2022-05-24T00:32:32Z2022-05-24T00:32:32Z2019Revista Direito Tributário Atual: RDTA, São Paulo, n. 42, p. 168-187, 2019.https://bdjur.stj.jus.br/jspui/handle/2011/164537Submitted by rcaetano@stj.jus.br (rcaetano@stj.jus.br) on 2022-05-04T11:00:47Z No. of bitstreams: 2 7_aspectos_tributarios_contabeis_bontempo.pdf: 1744999 bytes, checksum: 7ab510343048ad69a7709291843e432c (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2022-05-24T00:32:32Z (GMT) No. of bitstreams: 2 7_aspectos_tributarios_contabeis_bontempo.pdf: 1744999 bytes, checksum: 7ab510343048ad69a7709291843e432c (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Made available in DSpace on 2022-05-24T00:32:32Z (GMT). No. of bitstreams: 2 7_aspectos_tributarios_contabeis_bontempo.pdf: 1744999 bytes, checksum: 7ab510343048ad69a7709291843e432c (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2019Instituto Brasileiro de Direito TributárioArrendamento mercantilContrato de leasingLeasingTributaçãoEvasão fiscalFraude fiscalAspectos tributários e contábeis do arrendamento mercantil no Brasil após a edição do IFRS 16 e CPC 06 (R2) = Tax and accounting aspects of leasing in Brazil after the issuance of IFRS 16 and CPC 06 (R2)Edição das normas contábeis internacionais e Pronunciamento Técnico do Comitê de Pronunciamentos Contábeis 06 (R2) = International Financial Reporting Standardsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleporreponame:Repositório Institucional do STJinstname:Superior Tribunal de Justiça (STJ)instacron:STJinfo:eu-repo/semantics/openAccessORIGINAL7_aspectos_tributarios_contabeis_bontempo.pdf7_aspectos_tributarios_contabeis_bontempo.pdfapplication/pdf1744999http://10.15.0.85:8080/jspui/bitstream/2011/164537/1/7_aspectos_tributarios_contabeis_bontempo.pdf7ab510343048ad69a7709291843e432cMD51LICENSElicense.txtlicense.txttext/plain1239http://10.15.0.85:8080/jspui/bitstream/2011/164537/2/license.txtc9b4c351324448672315a00808efb725MD52TEXT7_aspectos_tributarios_contabeis_bontempo.pdf.txt7_aspectos_tributarios_contabeis_bontempo.pdf.txttext/plain77652http://10.15.0.85:8080/jspui/bitstream/2011/164537/3/7_aspectos_tributarios_contabeis_bontempo.pdf.txt0ee606803029c24f632b7f2411af460aMD532011/1645372024-04-08 09:57:08.89oai:localhost: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ório Institucionalhttps://bdjur.stj.jus.br/jspui/PUBhttps://bdjur.stj.jus.br/oai/requestbdjur@stj.jus.bropendoar:2024-04-08T12:57:08Repositório Institucional do STJ - Superior Tribunal de Justiça (STJ)false
dc.title.pt_BR.fl_str_mv Aspectos tributários e contábeis do arrendamento mercantil no Brasil após a edição do IFRS 16 e CPC 06 (R2) = Tax and accounting aspects of leasing in Brazil after the issuance of IFRS 16 and CPC 06 (R2)
dc.title.alternative.pt_BR.fl_str_mv Edição das normas contábeis internacionais e Pronunciamento Técnico do Comitê de Pronunciamentos Contábeis 06 (R2) = International Financial Reporting Standards
title Aspectos tributários e contábeis do arrendamento mercantil no Brasil após a edição do IFRS 16 e CPC 06 (R2) = Tax and accounting aspects of leasing in Brazil after the issuance of IFRS 16 and CPC 06 (R2)
spellingShingle Aspectos tributários e contábeis do arrendamento mercantil no Brasil após a edição do IFRS 16 e CPC 06 (R2) = Tax and accounting aspects of leasing in Brazil after the issuance of IFRS 16 and CPC 06 (R2)
Bontempo, Bruno Palhares
Leasing
Tributação
Evasão fiscal
Fraude fiscal
Arrendamento mercantil
Contrato de leasing
title_short Aspectos tributários e contábeis do arrendamento mercantil no Brasil após a edição do IFRS 16 e CPC 06 (R2) = Tax and accounting aspects of leasing in Brazil after the issuance of IFRS 16 and CPC 06 (R2)
title_full Aspectos tributários e contábeis do arrendamento mercantil no Brasil após a edição do IFRS 16 e CPC 06 (R2) = Tax and accounting aspects of leasing in Brazil after the issuance of IFRS 16 and CPC 06 (R2)
title_fullStr Aspectos tributários e contábeis do arrendamento mercantil no Brasil após a edição do IFRS 16 e CPC 06 (R2) = Tax and accounting aspects of leasing in Brazil after the issuance of IFRS 16 and CPC 06 (R2)
title_full_unstemmed Aspectos tributários e contábeis do arrendamento mercantil no Brasil após a edição do IFRS 16 e CPC 06 (R2) = Tax and accounting aspects of leasing in Brazil after the issuance of IFRS 16 and CPC 06 (R2)
title_sort Aspectos tributários e contábeis do arrendamento mercantil no Brasil após a edição do IFRS 16 e CPC 06 (R2) = Tax and accounting aspects of leasing in Brazil after the issuance of IFRS 16 and CPC 06 (R2)
author Bontempo, Bruno Palhares
author_facet Bontempo, Bruno Palhares
author_role author
dc.contributor.author.fl_str_mv Bontempo, Bruno Palhares
dc.subject.por.fl_str_mv Leasing
Tributação
Evasão fiscal
Fraude fiscal
topic Leasing
Tributação
Evasão fiscal
Fraude fiscal
Arrendamento mercantil
Contrato de leasing
dc.subject.other.none.fl_str_mv Arrendamento mercantil
Contrato de leasing
publishDate 2019
dc.date.issued.fl_str_mv 2019
dc.date.accessioned.fl_str_mv 2022-05-24T00:32:32Z
dc.date.available.fl_str_mv 2022-05-24T00:32:32Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.citation.fl_str_mv Revista Direito Tributário Atual: RDTA, São Paulo, n. 42, p. 168-187, 2019.
dc.identifier.uri.fl_str_mv https://bdjur.stj.jus.br/jspui/handle/2011/164537
identifier_str_mv Revista Direito Tributário Atual: RDTA, São Paulo, n. 42, p. 168-187, 2019.
url https://bdjur.stj.jus.br/jspui/handle/2011/164537
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Instituto Brasileiro de Direito Tributário
publisher.none.fl_str_mv Instituto Brasileiro de Direito Tributário
dc.source.none.fl_str_mv reponame:Repositório Institucional do STJ
instname:Superior Tribunal de Justiça (STJ)
instacron:STJ
instname_str Superior Tribunal de Justiça (STJ)
instacron_str STJ
institution STJ
reponame_str Repositório Institucional do STJ
collection Repositório Institucional do STJ
bitstream.url.fl_str_mv http://10.15.0.85:8080/jspui/bitstream/2011/164537/1/7_aspectos_tributarios_contabeis_bontempo.pdf
http://10.15.0.85:8080/jspui/bitstream/2011/164537/2/license.txt
http://10.15.0.85:8080/jspui/bitstream/2011/164537/3/7_aspectos_tributarios_contabeis_bontempo.pdf.txt
bitstream.checksum.fl_str_mv 7ab510343048ad69a7709291843e432c
c9b4c351324448672315a00808efb725
0ee606803029c24f632b7f2411af460a
bitstream.checksumAlgorithm.fl_str_mv MD5
MD5
MD5
repository.name.fl_str_mv Repositório Institucional do STJ - Superior Tribunal de Justiça (STJ)
repository.mail.fl_str_mv bdjur@stj.jus.br
_version_ 1800395137120993280

Registros relacionados