Escrituação contábil digital (ECD): desafios e oportunidades para as empresas optantes pelo lucro presumido

Abstract

We live in times known as the 'information age' or 'digital age', in which the old papers, forms, books and numerous reports, has been gradually replaced to digital files. It's no different in the accounting and tax world. Ancillary obligations have evolved in the same pace, leading businessmen, accountants, auditors and others to embark in this new technological world, abolishing old habits for more effective means of providing and analysis of financial information. From the Law 11.638 / 07, Brazilian accounting standards have undergone a number of changes in order to reach international standards, since the accounting professional has striven to bring the thinking of the Brazilian business to this reality, as the accounting as management information was not taken as key for decision making, but the counter is often seen only as a mere calculator of taxes. Recently, with the innovation brought by digital books, the tax authorities went to collect such data as primary, raising the accounting to a new level: the digital bookkeeping (ECD) as an advanced form of collecting taxes by crossing information. As for the administrator will be an awakening on the health of your business based on concrete and reliable information. The counter starts to play a role before remembered only in academia, the analyst of the demonstrations, and to keep standing in the market, need to master information technology.