DECRETO Nº 54360, DE 30 DE SETEMBRO DE 1964. Nomeia Comissão para Examinar a Possibilidade da Inclusão Dos Ganhos e Perdas de Capital, da Instituição de Normas Gerais de Contabilidade e da Correção Monetaria do Balanços das Empresas.
DECRETO Nº 54.360, DE 30 DE SETEMBRO DE 1964.
Nomeia comissão para examinar a possibilidade da inclusão dos ganhos e perdas de capital, da instituição de normas gerais de contabilidade e da correção monetária do balanço das emprêsas.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o art. 87, inciso I, da Constituição, resolve nomear a Comissão abaixo indicada para, no prazo de 90 (noventa) dias, estudar a possibilidade de serem introduzidas na legislação do impôsto de renda disposições relativas a ganhos e perdas de capital, a normas gerais sôbre contabilidade que visem a sistematizar e permitir a adoção de planos de contas para grupos homogêneos de atividades e à correção monetária do balanço tomando por base, para êsse fim, o anteprojeto do Código, do Impôsto de Renda apresentado pela Comissão de Reforma do Ministério da Fazenda:
Diretor da Divisão do Impôsto de Renda (Presidente).
Dr. José...
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