Portfolio

Courses

Tasso & Scalzer specializes in outsourcing - consultancy, advisory and auditing in the accounting, financial and tax area in the civil construction sector, projects, services and real estate development in a differentiated way with clients throughout the country.

Why choose Tasso & Scalzer?

Tasso & Scalzer has extensive experience in consulting, advisory and auditing in the accounting, financial and tax area in the civil construction sector, projects, services and real estate development. In addition to planning, development and application of instructional courses and lectures, with certificate delivery, always aimed at meeting the strategic business needs. It also cares about the processes of the company as a whole, keeps its client updated with news pertinent to the activity of the same, informing and contributing in the intellectual and professional development of the team, always aiming at the best service delivery.

The experience of our team speaks louder

Let's maximize your chances of success with our expertise.
The company's expertise comes from the skills and knowledge set of the Tasso & Scalzer team, which provides a modern and dynamic consultancy and, in addition to the experiences with the daily cases, have as priority the search for updating in all directions, legal, fiscal, tax and technological systems monitoring.

Trainer of the Continuing Professional Education Program of the Federal Accounting Council (PEPC / CFC) No. ES-00014, Tasso & Scalzer promotes Continuing Education activities aimed at accounting professionals.

The Continuing Vocational Education Program provided for in Federal Accounting Council (CFC) NBC PG 12 (R3) covers the following audiences:

* All accounting professionals who perform auditing activities of entities such as partner, technical manager or in the position of management or technical management of audit firms and other accounting organizations engaged in the independent audit activity;

* Accounting professionals who are technically responsible for the financial statements, or who perform management / leadership functions in the process of preparing the financial statements of companies subject to independent audit engagement by the CVM, BCB, Susep or considered large in the terms of Law 11,638 / 2007 (Large Companies); and Professionals registered in the National Register of Accounting Experts (CNPC).

These professionals must perform at least 40 hours per year in Continuing Education activities in accounting matters that are important to their professional practice. Professionals can score until December.

Learn about Tasso & Scalzer courses directly on the CFC (Federal Accounting Council) website:https://cfc.org.br/epc/cursos-credenciado

Know our courses:

Presencial Courses

Code

Time Load

Auditors

CMN

SUSEP

PROVIC

EXPERTS

PROGP

Accounting for PMES and Closing Statements in a Practical Way



Course data:

Continuing Education Registry: ES00465

Point Continuing Education Program - QGT: 16 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 16 points

Operation: 31/12/2019

Categorias: AUD / PERITOS / PROGP

Program Content

PME's Concept.
Presentation of Financial Statements:
Qualitative characteristics of information in financial statements;.
Accounting statements:
Objective.
Forms of Presentation.
Notes to the Financial Statements:
Reach.
Structure of the Explanatory Notes.
Consolidated and Separate Statements:
Reach.
Consolidated Financial Statement Presentation Requirement.
Consolidation Procedures.
Transactions and balances within the economic group.
Release Date.
Uniform Accounting Practices.
Acquisition and sale of subsidiaries.
Non-controlling interest in subsidiaries.
Disclosure in the consolidated statements.
Presentation of separate statements.
Accounting Policies, Estimated Change and Error Correction:
Reach.
Selection and application of accounting policies.
Reach.
Structure of the Explanatory Notes.
Stocks:
Reach.
Inventory Measurement.
Inventory Cost.
Transformation Costs.
Allocation of Indirect Production Costs.
Joint products and by-products.
Other costs included in inventories.
Costs excluded from inventories.
Service Provider Inventory Costs.
Techniques for cost assessment.
Cost assessment methods.
Inventory impairment.
Investment In Subsidiary And Affiliate:
Reach.
Definition.
Measurement.
Cost method.
Patrimonial Equity method.
Fair value method.
Presentation of Financial Statements.
Disclosure.
Investment in Joint Venture:
Reach.
Definition of joint venture.
Jointly controlled operation.
Jointly controlled asset.
Jointly controlled entity.
Measurement.
Cost method.
Patrimonial Equity method.
Fair value method.
Transaction between entrepreneur and joint venture.
Investor without joint control.
Disclosure.
Investment Property:
Reach.
Definition and initial recognition of investment property.
Initial recognition measurement.
Measurement after initial recognition.
Transfer.
Disclosure.
Permanent assets:
Reach.
Recognition.
Measurement at recognition date.
Cost Elements.
Cost measurement.
Asset Exchange.
Measurement after initial recognition.
Depreciation.
Reduction of recoverable amount.
Ativo imobilizado mantido para venda.
Write-off.
Disclosure.
Leasing Operations:
Reach.
Lease Classification.
Initial Recognition.
Subsequent measurement.
Disclosure.
Provisions, Contingent Liabilities and Contingent Assets:
Reach.
Initial Recognition.
Initial measurement.
Subsequent measurement.
Disclosure.
Liabilities And Equity:
Reach.
Classification of instrument as a liability or equity.
Income:
Reach.
Revenue Measurement.
Deferred Payment.
Exchange of products and services.
Revenue Transaction Identification.
Product Sales.
Services provision.
Construction Contract.
Percentage Method Completed.
Interest, Royalties and Dividends - Disclosure.
Borrowing Costs:
Reach.
Recognition.
Disclosure.
Impairment of Assets:
Objetivo e alcance .
Devaluation indicators.
Measurement of recoverable value.
Fair value less expense to sell.
Amount in use.
Loss recognition and measurement.
Loss Reversal.
Disclosure.
Employee Benefits:
Reach.
General Principles of Recognition.
Recognition and measurement.
Disclosure.
Taxes on Profit:
Reach.
Accounting for income taxes.
Recognition and measurement.
Tax basis.
Temporary Differences.
Deferred tax assets and deferred tax liabilities.
Provision for realization.
Withholding Tax.
Disclosure.
Effects of changes in exchange rates and translation of financial statements:
Reach.
Functional Currency.
Transaction Disclosure.
Subsequent Event:
Reach.
Recognition and measurement.
Disclosure.
Related Party Disclosures:
Reach.
Definition.
Disclosure.
Initial Adoption of Pronouncement:
Reach.
Initial Adoption.
Procedures for preparing financial statements at transition date.
Disclosure.

ES00465

16

16

-

-

-

16

16

Preparation of Explanatory Notes for PMEs



Course data:

Continuing Education Registry: ES00466

Point Continuing Education Program - QGT: 06 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 06 points

Operation: 31/12/2019

Categorias: AUD / PERITOS / PROGP

Program Content

Introduction to Resolution 1255/2009.
Bibliographic reference - Models.
Introduction.
Presentation of Financial Statements - Structure.
Presentation of Financial Statements - Disclosure of Accounting Policies.
Presentation of Financial Statements - Sources of Accounting Estimates.
Enhancement points: Qualities, focus points, change in control structure, change tracking.
Practicalities for service, commerce, industry and construction companies.

ES00466

06

6

-

-

-

6

6

eSocial



Course data:

Continuing Education Registry: ES00372

Point Continuing Education Program - QGT: 08 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 08 points

Operation: 31/12/2019

Categorias: AUD / CMN / SUSEP / PREVIC / PERITOS / PROPG

Program Content

Changes in the application of labor and social security legislation:
How to prevent possible administrative fines (IRS - RFB and Ministry of Labor and Employment - TEM).
Application of labor and social security legislation.
Social Security Guide - GPS X DARF.
Electronic Surveillance.
Process Review.
Safety and occupational health:
Differentiated working conditions: Unhealthiness, dangerousness and special activity.
Understand the relevance of occupational safety and health standards and eSocial.
Occupational medical examination, special attention to admission medical examination deadline.
Risk agents, great attention to ergonomic and mechanical agents.
Occupational health certificates and biological monitoring information.
Social Security Profile (PPP).
Qualification of the workers register:
CPF Registration.
PIS Registration.
Validation of worker data.
CNIS Employee Registration Qualification Verification.
Integration between company departments:
Planning to link company departments to eSocial information generation.
Areas that will be part of eSocial.
Project Objective and Benefits:
Sped Social Goal.
Who is responsible for project execution.
What are the expected benefits.
Term - terms for implementation:
Legal Personnel Taxed on Real Profit.
Legal Personnel Taxed on Assumed Profit.
Legal Staff Opting for the National Simple.
MEI Individual Microentrepreneur.
Domestic Employer - PF.
Individual Equated to Legal Entity (IEC).
Third Sector Companies.
Public agencies.
Small Rural Producer Physical Personnel.
Digital certificate:
Certificate Usage.
Certificate Exemption.
Electronic Power of Attorney.
Ancillary obligations that will disappear:
Employee Book / Tab.
Payroll.
Caged.
Rais.
Dirf.
Manad.
Gfip/Sefip.
Social Security Profile (PPP).
Occupational Accident Reporting (CAT).
Communication of unemployment insurance.
GPS replacement by DARF.
Changes in company / employee presentation:
Workers Identification.
Company Identification.
eSocial Content:
What information will be part of eSocial.
Social charges:
Social Security DCTF.
Submission of information in the DCTF Social Security.
FGTS Guide Issue.
What changes about GFIP / SEFIP.
GRF WEB.
eSocial Events:
Initial Events.
Table Events.
Non Periodic Events.
Periodic Events.
eSocial Tables:
eSocial Table Analysis.
File Transmission:
Simplified Description of Operating Model.
Sequential File Transmission.
Penalties:
eSocial Fines.

ES00467

08

8

8

8

8

8

8

Relevant Aspects and Modeling of Real Estate Accounting - Practice



Course data:

Continuing Education Registry: ES00372

Point Continuing Education Program - QGT: 06 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 06 points

Operation: 31/12/2018

Program Content

Accounting:
Sales Accounting.
Incomes for future Years.
Deferred Costs.
Budgeted Cost.
Form of Recognition of Revenues and Costs in the Real Estate Merger.
Building Regime.
Exchange.
Warranty.
Financing Costs.
Selling Expenses.
Financial Income.
AVP.

ES00372

06

6

-

-

-

6

6

Explanatory Notes - Learn How to Make



Course data:

Time Load: 06 hours

Continuing Education Registry: ES00342

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: -

Operation: -

Objectives and importance of the course:

Demonstrate in simple and exemplary terms the main explanatory notes that make up the Financial Statements, based on NBC TG 1000, ITG 1000 and ITG 2002, both of the Federal Accounting Council. Includes exercises to better understand the subject.

Program Content

Preparation of the Explanatory Notes:

Structure of the Explanatory Notes
Compulsory Explanatory Notes
Legal Basis / Requirement of Explanatory Notes
Explanatory Notes Models
Explanation Content Fixing Exercises

ES00342

06

2

-

-

-

2

2

Permanent assets - Application of techniques and methods for accounting and taxation



Course data:

Continuing Education Registry: ES00371

Point Continuing Education Program - QGT: 08 points

Point Continuing Education Program - CMN: 08 points

Point Continuing Education Program - SUSEP: 08 points

Continuous Education Program Score - TECHNICAL MANAGER: 08 points

Operation: -

Program Content

Immobilized - Accounting Aspects
Fixed Assets Concept
Elements that make up the cost
Residual Value
Depreciable Value
Defining Useful Life
Asset Recoverable Value Review
Reviewing Fixed Assets
Depreciation of Corporate and Fiscal Statistics
Immobilized acquired through Leasing
Goods for sale
When an asset becomes an Investment Property
Write-off of Immobilized
Fixed Assets x Intangible Assets
Intangible Assets (Recognition and Measurement)
Internally generated intangible Assets
Definite and indefinite useful life of the Intangible
Low and Disposal of Intangible
Fair Value or Revaluation

Fixed Assets - Tax Aspects
Minimum value of immobilization
Taxes accepted
Treatment of Reduction to Taxable Recoverable Value
Depreciable Value
Defining Useful Life
Depreciation of Corporate and Fiscal Statistics
Immobilized acquired through Leasing
Goods for sale
Write-off of Immobilized
Fixed Assets x Intangible
Fair Value or Revaluation

CPC 01 - Impairment - Concept on Application and Tax Effects of the Application
Identification
Control
Future economic benefit
Recognition and measurement

ES00371

08

8

8

8

-

8

8

Closing of the Financial Statements - PMEs Practical Procedures



Course data:

Time Load: 08 hours

Continuing Education Registry: ES00185

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation: -

Objectives and importance of the course:

Broaden the knowledge of the financial statements according to the new accounting standards, exemplifying the preparation of the financial statements.

Program Content



Opening balance
Preparation of mandatory financial statements - concept and characteristics
Balance- structure and main premises to be used
Statement of Income - structure and main assumptions to be used
DMPL, DLPA, DFC - structure and main premises to be used
Explanatory notes - how to elaborate
Check list for the disclosure of the financial statements
Demonstration models and practical situations
Accounting Estimates
Critical points
Discontinued Operations
Consolidation of financial statements

ES00185

08

8

-

-

-

-

8

Withholding Taxes - Practice and Procedures



Course data:

Time Load: 08 hours

Continuing Education Registry: ES00183

Point Continuing Education Program - QGT: 08 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 08 points

Operation: 31/12/2018

Objectives and importance of the course:

To broaden the knowledge of Tax withheld at source, its indecency, generating fact, important points in hiring service providers for both individuals and legal entities.

Program Content



IRRF Individuals and Legal
CSL/PIS/COFINS
INSS Individual and Legal
ISS Physical and Legal Person - National Rule
Additional obligations related to taxes
Contracts and requirements on the issue of NF
Practical examples
Models of subcontracted service contracts
Accounting of taxes

ES00183

08

8

-

-

-

-

8

Impacts of the International Accounting Standards in the Affidavits: SPED ECD and SPED ECF 2016 (Competence 2015 and 2016)



Course data:

Time Load: 14 hours

Continuing Education Registry: ES00295

Point Continuing Education Program - QGT: 14 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 14 points

Operation: 31/12/2018

Objectives and importance of the course:

Practically explain the tax impacts of the International Accounting Standards in the Competitive Declarations of 2015 and 2016.

Program Content

Overview: What is new in the ECD layout 4 and SPED ECF that will be delivered referring to the skills 2015 and 2016.

ECD - Digital Accounting Writing

Balance of 2015 and News for 2016
Enterprises Required, Companies Waived, Form and deadline for delivery of electronic file, Penalties, Rectifications
Opening of Distinct Sub Accounts and filling them in the ECD

Impact of AVP and AVJ on EDC

Analysis of SPED Accounting's layouts
ECD Blocks and Records
Block 0
- Opening, identification and references

Block I: Accounting EntriesRegistry I010: Identification of Accounting Bookkeeping
Registry I012: Auxiliary Books to the Diary
Registry I015: Identification of the Summary Bookkeeping Accounts to which Supplemental Bookkeeping refers
Registry I050: Chart of Accounts
Registry I051: Reference Chart of Accounts
Registry I150: Periodic Balances - Period Identification
Registry I155: Periodic Balance Detail
Registry I200: Accounting entry
Registry I250: Launch Items
Registry I300: Daily Balances - Date Identification
Registry I310: Daily Balance Details
Registry I350: Balance of Results Accounts Before Closing

Block J: Accounting statements

Registry J100: Balance Sheet
Registry J150: Statement of Income for the Year
Registry J800: other information

 ECF - Tax Accounting Bookkeeping

Importance of the Referential Chart of Accounts
Opening of Sub-Accounts and the impact on IRPJ and CSLL calculation
Presumed Profit and form of filling
Real Profit and form of filling

ES00407

14

14

-

-

-

-

14

Intangible Assets: Management and Control in accordance with Laws Nos. 11.638/07, 11.941/09, 12.973/14 and CP 04, 27, PME and ICPC 10



Course data:

Time Load: 16 hours

Continuing Education Registry: ES00297

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation:

Objectives and importance of the course:

Understand the concept of fixed assets and intangible assets; Develop basic knowledge for the recognition, measurement and disclosure of fixed assets and intangible assets; Understand the importance of internal controls related to fixed assets and intangible assets; Allow the development of basic internal controls for the control and management of fixed assets and intangible assets.

Program Content

Initial Considerations
Purpose and Definitions
Scope of legislation and legal basis
Structure of the balance sheet
Breakdown of non-current assets

 Compulsory accounting
Parameters and conditions for activation
Measurement and concept of unit value
Asset cost components
Initial and subsequent
Inclusions and exclusions
Single valuation of existing assets
Cost of demobilization
Conservation, repair and improvement of property
Spare parts
Write-off of goods

 Depreciation / Amortization / Exhaustion
Conceptualizations
Legally Acceptable Methods
Reduction of recoverable amount
Useful life and fees
Extraordinary Depreciation
Accelerated
Encouraged
Generality

Disclosure
Main aspects of mandatory
Criteria and methods
Reconciliations
Idleness and encumbrances

 Tax Benefits
Initial Considerations
Tax Compensation
ICMS
PIS/PASEP and COFINS
Proportionality of outputs
Credit clearing period
Mandatory control (IN 86/01 and CIAP book)

Physical Control
Acquisition, withdrawal and transfer
Identification
Management and responsibilities
Physical inventory
Physical collation versus accounting

ES00297

16

16

16

16

16

-

16

Accounting Practices



Course data:

Continuing Education Registry: ES00375

Point Continuing Education Program - QGT: 16 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 16 points

Operation: 31/12/2018

Program Content

Practical Lectures and Analysis of Reports in Compliance with Federal Accounting Council Resolutions.

Drawing up of accounts
Accounting classification

Accounting entries of:
Payment of Social Capital
Formation of the Company's Assets and Liabilities
Net Worth
Launch of Revenues (sales and services) and Financial Revenues
Launch of Purchase of Goods
Release of ICMS in the Purchase and Sale of Goods
CMV calculation (cost of goods sold)
Determination and control of the stock of goods
Determination and Release of ICMS Provision
Launch of current (PIS, COFINS, CSLL and IRPJ) provision with deferred charges
Appropriations
Provision of Revenues and Clients to Billing
Accounting Leasing
Accounting for loans
Contingencies
Provision of payroll
Provision for social charges
Launch of Provision and Compensation
Bank Conciliation
End of Year
Analysis and composition of balance of balance sheet accounts
Balance sheet
Statement of Income for the Year
Composition of the Balances of Assets, Liabilities and Equity

ES00375

16

16

-

-

-

16

16

Practical Conciliation and Accounting Analysis



Course data:

Continuing Education Registry: ES00373

Point Continuing Education Program - QGT: 16 points

Point Continuing Education Program - CMN: 16 points

Point Continuing Education Program - SUSEP: 16 points

Continuous Education Program Score - TECHNICAL MANAGER: 16 points

Operation: - 31/12/2018

Program Content

Main changes to the new Accounting Law 11.638/2007 in relation to Laws 6.404/76, 11.941/2009, 12.974/2014 and IN 1515/2014, which consolidates fiscal and tax procedures.

General Concepts on Equity and Statement of Income under Law no. 11.638/2007

Accounting Law - Concepts and definitions of Debt, Credit, Debtors, Creditors, General Ledger, Account

Accounting launches using modern methods with prevalence of essence over form - Accounting conciliation - Accounting analysis - Difference between reconciling and analyzing accounts - Origins of accounting irregularities - Sources of queries to reconcile and analyze

Taxes and Contributions levied on sales, purchases and rentals.

Reconciliation exercises to the extent of course development, involving Asset and Liability accounts, including available accounts, rights, depreciation of expenses and revenues, liabilities accounts such as suppliers, accounts payable or collect and accounts of Shareholders' Equity , IRRF calculation and accounting - Tax withholdings of, INSS, CSRF, amortizations, accounting and legal provisions - Maps of Charge of Expenses and Appropriation of Revenues by accrual basis - Practical application of Withholding Tax on payments - Discounted Duplicates - Payroll, Recovery of PIS / COFINS on purchases of inputs and on payments of expenses.

ES00373

16

16

16

16

-

16

16

Real Estate and Construction Accounting - Relevant aspects and modeling - Adequate Fiscal Norms



Course data:

Time Load: 20 hours

Continuing Education Registry: ES00184

Point Continuing Education Program - QGT: 20 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 20 points

Operation: 31/12/2018

Objectives and importance of the course:

Broaden the knowledge of accounting in the construction industry, real estate development, study in practice how to analyze the sector's balance sheets, know the types of construction modalities

Program Content

Construction Company Characteristics:

Incorporators
Building Contractors
Construction Manager
Builders

Related Topics - Concept and Characteristics

SFH
Program "Minha Casa Minha Vida"
Patrimony of Affectation
Special Purpose Companies
Company in Participation Account
Consortium

Accounting:

Sales Accounting
Incomes for future Years
Deferred Costs
Budgeted Cost
Form of Recognition of Revenues and Costs in the Real Estate Merger
Building Regime.
Exchange
Warranty
Financing Costs
Selling Expenses
Financial Income
Selling Expenses
AVP
Assignment of Receivables

Modeling in real estate and incorporation:

Accounting and calculation of work by incorporation
Accounting and verification of works by contract

With emphasis in:

Tax Accounting
Accounting and verification of works by contract
Adequacy of Law 12.973 / 14 and its reflexes

ES00184

20

20

-

-

-

-

20

Reduction to the Recoverable Value of Assets CPC 01 (R1)



Course data:

Time Load: 20 hours

Continuing Education Registry: ES00296

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation:

Objectives and importance of the course:

Understand the concept of impairment; Stimulate the skills required to apply the Impairment Test; Understand the criteria for application, measurement and disclosure of the Impairment Test.

Program Content

Objective, Scope and Definitions.
Identification of Assets that may be depreciated.
Measurement of recoverable value:

Measurement of the recoverable value of intangible assets with indefinite useful lives.
Net fair value of selling expense.
Amount in use:
Basis for estimates of future cash flows.
Composition of estimates of future cash flows.
Foreign currency future cash flows.
Discount rate.

Recognition and measurement of impairment losses.

Cash generating unit and goodwill due to expected future profitability (goodwill):

Identification of the cash-generating unit to which an asset belongs.
Recoverable value and carrying amount of cash generating unit:
Goodwill on expectation of future profitability (goodwill).
Allocation of goodwill to expectation of future profitability (goodwill) to the cash-generating unit.
Testing cash generating unit with goodwill for future profitability (goodwill) for impairment.
Timing of impairment tests.
Corporate asset.

Devaluation in a cash-generating unit.

Reversal of loss due to devaluation:

Reversal of depreciation for individual assets.
Reversal of impairment loss for a cash-generating unit.
Reversal of loss due to devaluation of goodwill by expectation of future profitability (goodwill).

Disclosure:

Estimates used to measure the recoverable amount of cash generating unit containing goodwill or intangible asset with indefinite useful life.

ES00296

20

20

20

20

20

-

20

IFRS mandatory from the microenterprise to the average company: Corporate and tax impacts



Course data:

Time Load: 28 hours

Continuing Education Registry: ES00294

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation:

Objectives and importance of the course:

Practically explaining the compulsory nature of the Federal Accounting Council PME, ie accounting in accordance with international accounting standards for small and medium-sized enterprises. Practically relate these accounting changes and the impacts on Law 12.973/2014 and ancillary declarations such as: SPED ECF and SPED ECD, how to divide these entries into separate sub-accounts and relate these changes.

Program Content



1st Step: ITG 1000: Micro and Small Enterprises

Entities covered by the ITG 1000.
Criteria for adoption of ITG 1000.
Definition of microenterprise, small, medium and large company for purposes of new accounting.
Initial adoption of the new accounting standard.
Forms of bookkeeping.
Accounting procedures.
Inventories - Recognition and measurement

Step 2: Federal Accounting Council PME: Small Business and Medium-sized Enterprises

Concept of Small and Medium Enterprises.
Resolution Federal Accounting Council 1255/09 and 1285/10.
Presentation of Financial Statements.
Balance Sheet (Statement of Financial Position).
Statement of Income and Statement of Comprehensive Income.
Statement of Changes in Shareholders' Equity and Statement of Retained Earnings or Losses.
Statement of Cash Flows.
Notes to the Financial Statements.
Consolidated and Separate Financial Statements.
Accounting Policies, Estimates and Errors.
Financial Instruments.

1st Step: ITG 1000: Micro and Small Enterprises

Entities covered by the ITG 1000.
Criteria for adoption of ITG 1000.
Definition of microenterprise, small, medium and large company for purposes of new accounting.
Initial adoption of the new accounting standard.
Forms of bookkeeping.
Accounting procedures.
Inventories - Recognition and measurement

Stocks.
Investments in Subsidiaries and Affiliates and Investments in Joint Ventures.
Investment Property.
Permanent Assets and Intangible Assets Except for Goodwill.
Business Combinations and Goodwill for Expectation of Future Return.
Leasing.
Provisions and Contingencies.
Liabilities and Shareholders' Equity.
Income.
Government Grants.
Loan Costs.
Share-based Payment.
Decrease in the recoverable value of assets.
Employee Benefits.
Taxes on Profit.
Currency Conversion.
Events subsequent to the end of the fiscal year.
Disclosures about related parties.
Specialized Activities.

ES00294

28

28

-

-

-

-

-

Chart of Accounts - How to Develop in Practice - Adequate New Accounting Standards



Course data:

Time Load: 04 hours

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation:

Objectives and importance of the course:

Guide the participants on the preparation of the chart of accounts and financial, Adequate new accounting standards.

Program Content



Concept
Elaboration of mandatory minimum groups
Types of groups by activity
Patrimonial Accounts
Result Accounts
Grinding Beads
Compensation Accounts
Cost centers
Additional information
Chart of accounts template

-

-

-

-

-

-

Management of Accounting Firms - Technologies and methodologies to reduce costs, increase quality of services and generate revenues (Advanced Module)



Course data:

Time Load: 16 hours

Continuing Education Registry: ES00298

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation:

Objectives and importance of the course:

Encourage a change in the accounting services model, through innovation. Demonstrate how technologies and methodologies available in the market are capable of:
Eliminate manual labor;
Reduce costs;
Increase quality of services;
Monetize.

Program Content



Important Information About Accounting Firms
Profile
Bottlenecks vs. difficulties

Lean Methodology
What is
Application to the accounting firm

Customer Financial Management
Controls vs. Technologies
Basic and relevant items for effective management
Strategy
Administration of resources
Tools and processes
How to evaluate the cash projection to ensure strategic decisions
How to analyze costs, expenses and investments for the determination of the sale price
How to determine and manage the company's working capital
Strategies to convince and keep the client organized

Management of shared obligations with the client
Sped's, meeting standards etc.
Responsible, schedules and follow-up.

Management of the accounting firm
Innovation vs. Technology
Relationship Management vs. Technology
Focus and interaction
Segmentation
Registry and monitor relationships
Management of tasks and people vs. Technology
Automation of controls vs. risk reduction
Document management vs. Technology
Scanning
Cloud Storage
Process management vs. Technology
Integration
Standardization
Elimination of redundancy
Elimination of manual labor
Fair price - pricing model
Direct Costs
Indirect Costs: Apportions
Profit Margin + Risk Premium
Practical exercise with template worksheet in excel
How to extend the service menu
Scope of contract
New obligations
Consulting

ES00298

16

-

-

-

-

-

-

Online Courses

Code

Time Load

Auditors

CMN

SUSEP

PROVIC

EXPERTS

PROGP

Accounting for PMES and Closing Statements in a Practical Way



Course data:

Continuing Education Registry: ES00465

Point Continuing Education Program - QGT: 4 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 4 points

Operation: 31/12/2019

Categorias: AUD / PERITOS / PROGP

Program Content

PME's Concept.
Presentation of Financial Statements:
Qualitative characteristics of information in financial statements;.
Accounting statements:
Objective.
Forms of Presentation.
Notes to the Financial Statements:
Reach.
Structure of the Explanatory Notes.
Consolidated and Separate Statements:
Reach.
Consolidated Financial Statement Presentation Requirement.
Consolidation Procedures.
Transactions and balances within the economic group.
Release Date.
Uniform Accounting Practices.
Acquisition and sale of subsidiaries.
Non-controlling interest in subsidiaries.
Disclosure in the consolidated statements.
Presentation of separate statements.
Accounting Policies, Estimated Change and Error Correction:
Reach.
Selection and application of accounting policies.
Reach.
Structure of the Explanatory Notes.
Stocks:
Reach.
Inventory Measurement.
Inventory Cost.
Transformation Costs.
Allocation of Indirect Production Costs.
Joint products and by-products.
Other costs included in inventories.
Costs excluded from inventories.
Service Provider Inventory Costs.
Techniques for cost assessment.
Cost assessment methods.
Inventory impairment.
Investment In Subsidiary And Affiliate:
Reach.
Definition.
Measurement.
Cost method.
Patrimonial Equity method.
Fair value method.
Presentation of Financial Statements.
Disclosure.
Investment in Joint Venture:
Reach.
Definition of joint venture.
Jointly controlled operation.
Jointly controlled asset.
Jointly controlled entity.
Measurement.
Cost method.
Patrimonial Equity method.
Fair value method.
Transaction between entrepreneur and joint venture.
Investor without joint control.
Disclosure.
Investment Property:
Reach.
Definition and initial recognition of investment property.
Initial recognition measurement.
Measurement after initial recognition.
Transfer.
Disclosure.
Permanent assets:
Reach.
Recognition.
Measurement at recognition date.
Cost Elements.
Cost measurement.
Asset Exchange.
Measurement after initial recognition.
Depreciation.
Reduction of recoverable amount.
Ativo imobilizado mantido para venda.
Write-off.
Disclosure.
Leasing Operations:
Reach.
Lease Classification.
Initial Recognition.
Subsequent measurement.
Disclosure.
Provisions, Contingent Liabilities and Contingent Assets:
Reach.
Initial Recognition.
Initial measurement.
Subsequent measurement.
Disclosure.
Liabilities And Equity:
Reach.
Classification of instrument as a liability or equity.
Income:
Reach.
Revenue Measurement.
Deferred Payment.
Exchange of products and services.
Revenue Transaction Identification.
Product Sales.
Services provision.
Construction Contract.
Percentage Method Completed.
Interest, Royalties and Dividends - Disclosure.
Borrowing Costs:
Reach.
Recognition.
Disclosure.
Impairment of Assets:
Objetivo e alcance .
Devaluation indicators.
Measurement of recoverable value.
Fair value less expense to sell.
Amount in use.
Loss recognition and measurement.
Loss Reversal.
Disclosure.
Employee Benefits:
Reach.
General Principles of Recognition.
Recognition and measurement.
Disclosure.
Taxes on Profit:
Reach.
Accounting for income taxes.
Recognition and measurement.
Tax basis.
Temporary Differences.
Deferred tax assets and deferred tax liabilities.
Provision for realization.
Withholding Tax.
Disclosure.
Effects of changes in exchange rates and translation of financial statements:
Reach.
Functional Currency.
Transaction Disclosure.
Subsequent Event:
Reach.
Recognition and measurement.
Disclosure.
Related Party Disclosures:
Reach.
Definition.
Disclosure.
Initial Adoption of Pronouncement:
Reach.
Initial Adoption.
Procedures for preparing financial statements at transition date.
Disclosure.

ES00468

4hs

4

-

-

-

4

-

Preparation of Explanatory Notes for PMEs



Course data:

Continuing Education Registry: ES00466

Point Continuing Education Program - QGT: 02 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 02 points

Operation: 31/12/2019

Categorias: AUD / PERITOS / PROGP

Program Content

Introduction to Resolution 1255/2009.
Bibliographic reference - Models.
Introduction.
Presentation of Financial Statements - Structure.
Presentation of Financial Statements - Disclosure of Accounting Policies.
Presentation of Financial Statements - Sources of Accounting Estimates.
Enhancement points: Qualities, focus points, change in control structure, change tracking.
Practicalities for service, commerce, industry and construction companies.

ES00469

2hs

2

-

-

-

2

-

eSocial



Course data:

Continuing Education Registry: ES00372

Point Continuing Education Program - QGT: 04 points

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 04 points

Operation: 31/12/2019

Categorias: AUD / CMN / SUSEP / PREVIC / PERITOS / PROPG

Program Content

Changes in the application of labor and social security legislation:
How to prevent possible administrative fines (IRS - RFB and Ministry of Labor and Employment - TEM).
Application of labor and social security legislation.
Social Security Guide - GPS X DARF.
Electronic Surveillance.
Process Review.
Safety and occupational health:
Differentiated working conditions: Unhealthiness, dangerousness and special activity.
Understand the relevance of occupational safety and health standards and eSocial.
Occupational medical examination, special attention to admission medical examination deadline.
Risk agents, great attention to ergonomic and mechanical agents.
Occupational health certificates and biological monitoring information.
Social Security Profile (PPP).
Qualification of the workers register:
CPF Registration.
PIS Registration.
Validation of worker data.
CNIS Employee Registration Qualification Verification.
Integration between company departments:
Planning to link company departments to eSocial information generation.
Areas that will be part of eSocial.
Project Objective and Benefits:
Sped Social Goal.
Who is responsible for project execution.
What are the expected benefits.
Term - terms for implementation:
Legal Personnel Taxed on Real Profit.
Legal Personnel Taxed on Assumed Profit.
Legal Staff Opting for the National Simple.
MEI Individual Microentrepreneur.
Domestic Employer - PF.
Individual Equated to Legal Entity (IEC).
Third Sector Companies.
Public agencies.
Small Rural Producer Physical Personnel.
Digital certificate:
Certificate Usage.
Certificate Exemption.
Electronic Power of Attorney.
Ancillary obligations that will disappear:
Employee Book / Tab.
Payroll.
Caged.
Rais.
Dirf.
Manad.
Gfip/Sefip.
Social Security Profile (PPP).
Occupational Accident Reporting (CAT).
Communication of unemployment insurance.
GPS replacement by DARF.
Changes in company / employee presentation:
Workers Identification.
Company Identification.
eSocial Content:
What information will be part of eSocial.
Social charges:
Social Security DCTF.
Submission of information in the DCTF Social Security.
FGTS Guide Issue.
What changes about GFIP / SEFIP.
GRF WEB.
eSocial Events:
Initial Events.
Table Events.
Non Periodic Events.
Periodic Events.
eSocial Tables:
eSocial Table Analysis.
File Transmission:
Simplified Description of Operating Model.
Sequential File Transmission.
Penalties:
eSocial Fines.

ES00470

4hs

4

4

4

4

4

4

Dirpf - 2018 Amendments and Relevant Aspects



Course data:

Continuing Education Registry: ES00298

Point Continuing Education Program - QGT: 02 points

Point Continuing Education Program - CMN: 02 points

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 02 points

Operation: 31/12/2019

Program Content

Opening of the program
Taxpayer Identification
Dependents
Feeding
Taxable Income - Legal Entity
Taxable Income - Individuals
Exempt income and non-taxable
Income Taxes Definitive Exclusive Taxation
Taxable Income Suspended Requirement
Accrued Income
Tax Withheld
Payments Made
Donations made
Assets and rights
Debt and Real Ounces
Asset
Donations Political Parties and Candidates
Imports
Checking Outs
Cast to DIRPF
Rural Activity Box Book Program
Lion Ticket Program
Capital Gain Calculation Program

ES00416

2hs

2

-

-

2

2

2

Diso (Declaration And Information About Work)



Course data:

Continuing Education Registry: ES00412

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN: 02 points

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation: 31/12/2019

Program Content

Social Security Aspects

Introduction
Main concepts - Application of art. 322 and 323 of Normative Instruction RFB 971/2009

CEI Registration

Responsibility for opening the registration CEI
Form of filling
Fill in information
Requirement of supporting documentation for the registration formalization
Proof of information provided
Exemption from registration CEI
Transfer of the entire contract or work
Works executed abroad
Demolition
Works at the same address

ES00412

2hs

-

-

-

-

-

-

Ecd Practical Aspects And Changes 2018



Course data:

Continuing Education Registry: ES00417

Point Continuing Education Program - QGT: 02 points

Point Continuing Education Program - CMN: 02 points

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 02 points

Operation: 31/12/2019

Program Content

1. Public System of Digital bookkeeping
Objectives of SPED
Benefits
SPED Projects
2. Digital accounting bookkeeping
Institution
Books Covered by ECD
Accounting Form
Information Sharing
Obligation of Elaboration of ECD
Waiver of ECD Elaboration
Deadline
Penalties
Reference Chart and Company Chart of Accounts
Accounting statements
Anonymous Society
Large Corporations
Small & Medium Business
Micro and Small Business Enterprises
Immune or Exempt Entities
Streaming
Validation
Errors and Warnings in Validation
Opening and Closing Terms
Number of books per file and periodicity
Print
Digital Certification
Authentication
Book Cancellation
Information Guard
Lost or Corrupted Digital Book
Responsibility for the facts and acts carried out
Legal validity of ECD
Practical examples
Overview of ECD Functioning
J800 Registration - How to Attach Financial Statements and Explanatory Notes

ES00417

2hs

2

-

-

2

2

2

Ecf Practical Aspects And Changes 2018



Course data:

Continuing Education Registry: ES00410

Point Continuing Education Program - QGT: 02 points

Point Continuing Education Program - CMN: 02 points

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 02 points

Operation: 31/12/2019

Program Content

Tax Accounting Bookkeeping (ECF):
• Obligation to File Completion;
• Data Recovery from ECD and ECF previous calendar year;
• Deadline;
• Legal Immune and Exempt;
• Change of Accountant in the Period or Change of Plan of Accounts in the Period;
• Rectification of ECF;
Main records to be reported:
• Block 0 - Opening and Identification;
• Block C - Information retrieved from ECD;
• Block E - Recovered ECF Information Previous and Fiscal Calculation of Recovered ECD Data;
• Block J - Chart of Accounts and Mapping;
• Block K - Balances of the Accounting and Reference Accounts;
• Block L - Net Income;
• Block M-e-LALUR and e-LACS;
• Block N - Income Tax and Social Contribution (Real Profit);
• Block P - Presumed Profit;
• Block X - Economic Information;
• Block Y - General Information;
• Block 9 - Closing of the Digital Archive;
Main points of attention at the time of filling:
• ECF vs. DCTF;
• ECF vs. ECD;
• ECF vs. EFD (Tax and Contributions).

ES00410

2hs

2

-

-

2

2

2

Efd Reinf Changes 2018



Course data:

Continuing Education Registry: ES00411

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 02 points

Operation: 31/12/2019

Program Content

1. Information to be reported in EFD - Reinf
Withholding tax (INSS, IR, CSLL, COFINS, PIS / PASEP) on various payments made to individuals without employment relationships and legal entities;
Companies that are subject to the CPRB (see Law 12,546 / 2011 - release of the sheet);
2. Events Analysis and Lectures make up EFD-Reinf
Analysis of Readings
R.1000 – Taxpayer Information
R-1010 – Table of administrative / judicial proceedings
R-2010 – Withholdings - services taken by assignment of labor
R-2020 – Retentions - services provided through assignment of labor
R-2030 – Withholdings - collection received for sports associations that maintains professional football teaml
R-2060 – Information - CPRB
R-2070 – Withholdings at source (IR, CSLL, Cofins, PIS / Pasep) - miscellaneous payment
R-2098 – Reopening of periodic events
R-2099 – Closing of periodic events
2. Analysis of the EFD-Reinf Code Tables
Table 01 – Payment Codes
Table 02 – Rules for the Use of Payment Codes for Individuals
Table 03 – Income from Beneficiaries Abroad
Table 04 – Forms of Taxation for Income of Beneficiaries Abroad
Table 05 – Information on the Beneficiaries of the Income Abroad
Table 06 – Classification of Services Provided by Assignment of Manpower / Contracts subject to Withholding of Social Security Contribution
Table 07 – Countries
Table 08 – Tax Classification
Table 09 – Codes of Activities, Products and Services to the Contribution on Gross Revenue.
3. Other EFD-Reinf Filling and Shipping Procedures
Actions to be taken to implement the program;
Crossings with other ancillary declarations (eSocial, DCTF-web, ECF, EFD-Contributions, Perd / comp, etc.)
Rules for system validation.

ES00411

2hs

-

-

-

-

-

2

Real Estate Assets



Course data:

Continuing Education Registry: ES00413

Point Continuing Education Program - QGT: 02 points

Point Continuing Education Program - CMN: 02 points

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 02 points

Operation: 31/12/2019

Program Content

Shareholders' Equity - Law 10.931/2004
Emergence and historical evolution of the Affecting Heritage
The success of the Assets of Affection in Europe and its influence in Latin America
The Encol case and the need to guarantee the effective completion of the projects acquired in the plant
Concept, Constitution and Object of PA
How and when to affect the enterprise
Obligations of the Incorporator, the Committee of Representatives and the Financial Institution
The importance of the inspection of the work in the Assignment of Affectation
Monitoring - The key to the success of an affected enterprise
Extinction of the assets of affectation
Receipt of credit by the Financial Institution and conclusion of the work

ES00413

2hs

2

-

-

-

2

2

Recognition Of Operating Income In Real Estate



Course data:

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN:

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation:

Program Content

Sales Accounting.
Deferred Costs - accounting
Budgeted Cost - accounting
Form of Recognition of Revenues and Costs in the Real Estate Merger
Deferred Taxes - accounting
Assurance of completed works
Financing Costs - accounting
Sales Expenses - accounting
Financial Revenues - accounting and taxation
AVP - adjustment to present value - accounting
Assignment of Receivables - accounting for the loss

2hs

-

-

-

-

-

-

Variable Remuneration For Service Companies



Course data:

Continuing Education Registry: ES00411

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN: 02 points

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation: 31/12/2019

Program Content

Concept of PLR - Rationale: Law 10.101/2000

Objectives of PLR implementation
– Look for the productivity gain with the same installed capacity;
– Improvement in quality and safety in the work environment.
Creating the Results Participation Program
– Definition of the goal to be achieved;
– Defining Indicators;
– Absenteeism;
– Gaps for Occupational Accidents;
– Training of the Workers Committee;
– Elaboration of the PLR Collective Agreement;
– Homologation of the Agreement in the Ministry of Labor and Employment. Employee training
– Presentation of the program to workers

The PLR Payment
– The payment period
– Tax benefits for the employer.
– The principle of habituality.
– From the incidence of the Income Tax.

ES00411

2hs

-

-

-

-

-

-

Ret - Special Taxation Regime



Course data:

Continuing Education Registry: ES00418

Point Continuing Education Program - QGT: 02 points

Point Continuing Education Program - CMN: 02 points

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 02 points

Operation: 31/12/2019

Program Content

RET - Special Taxation Regime
Constitution
Form of application
Advantages of RET
Tax Planning
Requirements for effective RET
Problems of the Special Tax Regime

ES00418

2hs

2

-

-

-

2

2

Scp - Partnership In Participation Account



Course data:

Continuing Education Registry: ES00415

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN: 02 points

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation: 31/12/2019

Program Content

SCP - Sociedade em Conta de Participação Art 991 Do Cc (Law 10.406/2002
Types of Members
Legal Personality Art 992 and 993 of Law 10 406/2002
Patrimony and Bankruptcy of SCP Art 994 and 996 Law 10 406/2002
Tax and Tax Aspects
Income Tax In 179/87 and Decree-Law 2.303/86 Art 7 And Law 2.308/86 Art 3
Results
Profit / Loss SCP
Taxes and Declarations
Accounting Aspects - SCP
Accounting Bookkeeping
Capital / Contributions
Profits / Dividends

ES00415

2hs

-

-

-

-

-

-

Spe - Specific Purpose Company



Course data:

Continuing Education Registry: ES00414

Point Continuing Education Program - QGT:

Point Continuing Education Program - CMN: 02 points

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER:

Operation: 31/12/2019

Program Content

SPE - Specific Purpose Company Law 11.079/2004
SPE - Species and Society
Restrictions
SPE - Constitution
• Payment of Social Capital
• Distribution of Results to Members
SPE Tax and Tax Aspects
Tax Regime - Spe
Accounting Aspects Spe
Accounting Autonomy

ES00414

2hs

-

-

-

-

-

-

Withholding Taxes - Practice And Procedures



Course data:

Continuing Education Registry: ES00408

Point Continuing Education Program - QGT: 02 points

Point Continuing Education Program - CMN: 02 points

Point Continuing Education Program - SUSEP:

Continuous Education Program Score - TECHNICAL MANAGER: 02 points

Operation: 31/12/2019

Program Content

• IRRF physical and legal person
• CSL/PIS/COFINS
• INSS Individual and Legal
• Additional obligations related to taxes from 2018

ES00408

2hs

2

-

-

2

2

2

Meet Our Speakers:



Carla Cristina Tasso

Qualification: Accountant, Consultant and Proprietary Partner of Tasso and Scalzer Accounting, Consulting and Auditing Ltda, Graduate in Audit and Tax Planning, Master's Degree in Accounting Sciences with Emphasis in Finance by Fucape Business School -Vitoria / ES, Professor FIA-SP, Fipecafi -SP, Lecturer in the real estate, accounting and tax area, Professor by the Business Unit Tax & Accounting of Thomson Reuters in Brazil (vertical Information / FISCOSOFT), Counselor and Vice-President Professional Development CRC / ES, membra Alternate of the Board of SESCON / ES, member of the Board of Directors of ASCOVV / ES.

Renata Santana Santos

Professor at Fucape / ES; Professor at São Camilo / ES; Speaker in the areas: accounting and tax; Partner Ensicon Consulting, Auditing and Accounting. Auditora CNAI 4315. Accountant CRC 015.681 / O-8.

Eduardo José Zanoteli Special participation

PhD in Finance from CEPEAD / UFMG, Master in Business Administration with a concentration in Accounting and Finance from CEPEAD / UFMG, Specialist in Accounting Sciences from FGV / RJ, Graduate in Accounting Sciences from UVV / ES. He is an adjunct professor in the Department of Accounting Sciences at UFES, where he teaches courses for undergraduate and postgraduate courses in accounting sciences (PPGCon). He is a research professor invited at UFMG, where he is a sub-coordinator of NUFI (Nucleus of Education, Research and Consulting in Finance and Accounting) and NUGEC (Nucleus of Management and Accounting Studies). He teaches the Executive MBA and Specialization courses at IBMEC (Brazilian Institute of Capital Markets). It has ICVS (International Certified Valuation Specialist) Certification. Author of the book Accounting of Small and Medium Enterprises (Elsevier). Author of the book Conceptual Framework in Practice (Artmed). He is a partner of BKR-Lopes, Machado Auditors, Consultants & Business Advisers. He has extensive experience in Accounting and Finance, mainly researching and working on the following topics: valuation, international accounting, auditing, tax planning, corporate governance, internal control, decision support and accounting information systems.
chat