A influência do Sped fiscal na escrituração contábil : é benéfica ou não?

• Autor(a) principal: Souza, Mayra Ferreira Caetano de
• Data de Publicação: 2017
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Biblioteca Digital de Monografias da UFMT
• Texto Completo: http://bdm.ufmt.br/handle/1/218
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Sistema público de escrituração digital; Sped fiscal – EFD; ECD – sped contábil; Public system of digital bookkeeping; EFD - fiscal sped; EFD - accounting sped

This research focuses on the Fiscal Sped, which was instituted by Decree-Law No. 6.022 / 2007 by the Public System of Digital-Sped Bookkeeping. This paper will highlight how fiscal accounting can influence accounting writing, and how to prevent erroneous information from being provided that could affect the information provided to users. This article will be as a parameter for the users of accounts and academics to know and understand the actual operation and use of the Fiscal Sped. Both obligations have the functionality of integrating the information to the fiscals, through standardization and the sharing of the information provided. The fiscal Sped presents the tax information, and simultaneously it will have the same information in the Sped Accounting in the form of accounting entries with the dates of each invoice, with account debtor and creditor, history of launch and value of the operation.