{"id":27874,"date":"2020-11-04T11:10:40","date_gmt":"2020-11-04T10:10:40","guid":{"rendered":"https:\/\/www.ohada.org\/cnc-ohada-em-breve\/"},"modified":"2026-07-18T01:43:09","modified_gmt":"2026-07-18T00:43:09","slug":"cnc-ohada-em-breve","status":"publish","type":"post","link":"https:\/\/www.ohada.org\/pt-pt\/cnc-ohada-em-breve\/","title":{"rendered":"CNC-OHADA em breve"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"27874\" class=\"elementor elementor-27874 elementor-27863\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3739788 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"3739788\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3fe04e elementor-pagination-type-bullets elementor-arrows-position-inside 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elementor-element-ecdcdc2 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"ecdcdc2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd7fe61 elementor-widget elementor-widget-heading\" data-id=\"cd7fe61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.ohada.org\/pt-pt\/ferramentas-praticas-para-implementacao-de-padroes-isa\/\">Ferramentas pr\u00e1ticas para implementa\u00e7\u00e3o de padr\u00f5es ISA<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47348bc elementor-widget elementor-widget-heading\" data-id=\"47348bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">30 de Outubro, 2020<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e96850c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e96850c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d6a35c e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"8d6a35c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4be1e78 elementor-widget elementor-widget-text-editor\" data-id=\"4be1e78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A vers\u00e3o em portugu\u00eas deste conte\u00fado estar\u00e1 dispon\u00edvel em breve. Code d&#8217;e\u0301thique des professionnels d&#8217;expertise comptable &#8211; Support de Pre\u0301sentation\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dcd5e89 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"dcd5e89\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"46690\" class=\"elementor elementor-46690 swiper-slide e-loop-item e-loop-item-25473 post-25473 post type-post status-publish format-standard hentry category-cnc-ohada-pt-pt tag-actualite-cnc-pt-pt entry\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-1ebe722 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"1ebe722\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-baf5ca7 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"baf5ca7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-49fa771 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"49fa771\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e979a17 elementor-widget elementor-widget-spacer\" data-id=\"e979a17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5379d42 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"5379d42\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3242c82 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"3242c82\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-ecdcdc2 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"ecdcdc2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd7fe61 elementor-widget elementor-widget-heading\" data-id=\"cd7fe61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.ohada.org\/pt-pt\/apresentacao-do-cnc-ohada\/\">Apresenta\u00e7\u00e3o do CNC-OHADA<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47348bc elementor-widget elementor-widget-heading\" data-id=\"47348bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">10 de Dezembro, 2016<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e96850c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e96850c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d6a35c e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"8d6a35c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4be1e78 elementor-widget elementor-widget-text-editor\" data-id=\"4be1e78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A vers\u00e3o em portugu\u00eas deste conte\u00fado estar\u00e1 dispon\u00edvel em breve. Cr\u00e9\u00e9e par le R\u00e8glement n\u00b0002\/2009\/CM\/OHADA portant cr\u00e9ation, organisation et fonctionnement,\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dcd5e89 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"dcd5e89\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Anterior\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b787106 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b787106\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59a1dc7\" data-id=\"59a1dc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c0432f6 elementor-widget elementor-widget-heading\" data-id=\"c0432f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Apresenta\u00e7\u00e3o do CNC-OHADA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a2fed1 elementor-widget elementor-widget-text-editor\" data-id=\"0a2fed1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cr\u00e9\u00e9e par le R\u00e8glement n\u00b0002\/2009\/CM\/OHADA portant cr\u00e9ation, organisation et fonctionnement, la Commission de Normalisation Comptable de l\u2019OHADA, d\u00e9nomm\u00e9e CNC-OHADA est un organe charg\u00e9 d\u2019assister l\u2019OHADA dans l\u2019\u00e9laboration, l\u2019interpr\u00e9tation, l\u2019harmonisation et l\u2019actualisation des normes comptables dans les Etats Parties.<\/p>\n<h3><strong>Ses missions :<\/strong><\/h3>\n<p>La CNC-OHADA assure la coordination et la synth\u00e8se des recherches th\u00e9oriques et m\u00e9thodologiques relatives \u00e0 la normalisation et \u00e0 l\u2019application des r\u00e8gles comptables. A ce titre, la CNC-OHADA est charg\u00e9e notamment :<\/p>\n<p>a) d\u2019\u00e9laborer tout projet de r\u00e9formes des r\u00e8gles comptables ;<\/p>\n<p>b) d\u2019\u00e9laborer des projets de mise \u00e0 jour permanente du syst\u00e8me comptable, en fonction de l\u2019\u00e9volution juridique, \u00e9conomique et financi\u00e8re internationale ;<\/p>\n<p>c) de suivre et de veiller \u00e0 la mise en application du syst\u00e8me comptable OHADA dans les Etats Parties ;<\/p>\n<p>d) de susciter la mise en \u0153uvre de l\u2019harmonisation des liasses fiscales dans les Etats Parties ;<\/p>\n<p>e) d\u2019\u00e9laborer des projets de normes comptables sectorielles.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Apresenta\u00e7\u00e3o do CNC-OHADA Cr\u00e9\u00e9e par le R\u00e8glement n\u00b0002\/2009\/CM\/OHADA portant cr\u00e9ation, organisation et fonctionnement, la Commission de Normalisation Comptable de l\u2019OHADA, d\u00e9nomm\u00e9e CNC-OHADA est un organe charg\u00e9 d\u2019assister l\u2019OHADA dans l\u2019\u00e9laboration, l\u2019interpr\u00e9tation, l\u2019harmonisation et l\u2019actualisation des normes comptables dans les Etats Parties. Ses missions : La CNC-OHADA assure la coordination et la synth\u00e8se des recherches th\u00e9oriques [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[424],"tags":[],"class_list":["post-27874","post","type-post","status-publish","format-standard","hentry","category-cnc-ohada","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ohada.org\/pt-pt\/wp-json\/wp\/v2\/posts\/27874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ohada.org\/pt-pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ohada.org\/pt-pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ohada.org\/pt-pt\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ohada.org\/pt-pt\/wp-json\/wp\/v2\/comments?post=27874"}],"version-history":[{"count":4,"href":"https:\/\/www.ohada.org\/pt-pt\/wp-json\/wp\/v2\/posts\/27874\/revisions"}],"predecessor-version":[{"id":46704,"href":"https:\/\/www.ohada.org\/pt-pt\/wp-json\/wp\/v2\/posts\/27874\/revisions\/46704"}],"wp:attachment":[{"href":"https:\/\/www.ohada.org\/pt-pt\/wp-json\/wp\/v2\/media?parent=27874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ohada.org\/pt-pt\/wp-json\/wp\/v2\/categories?post=27874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ohada.org\/pt-pt\/wp-json\/wp\/v2\/tags?post=27874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}