[Free translation]
A new version of the EFD Practical Bookkeeping Handbook has been released (version 1.22). Among the innovations brought in this version is the obligation for legal entities subject to the non-cumulative regime, to inform the accounting account in the records of revenues and / or credits, from the events that generated November 1, 2017. Such mandatory in the guidelines related to Registry 0500, which deals with the Accounting Accounts Plan.
In this way, the non-accounting information implies:
a) for the events that occurred up to October 31, 2017, only on the occurrence of a warning / warning, not impeding the validation of the registration; and,
b) for the generating facts as of November 1, 2017, in the occurrence of an error, preventing the validation of the registry.