{"id":1615,"date":"2015-10-20T22:03:30","date_gmt":"2015-10-21T01:03:30","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?page_id=1615"},"modified":"2023-09-22T19:44:28","modified_gmt":"2023-09-22T19:44:28","slug":"livro","status":"publish","type":"page","link":"https:\/\/alcantara.pro.br\/portal\/livro\/","title":{"rendered":"AN\u00c1LISE BALAN\u00c7O"},"content":{"rendered":"<table style=\"width: 100%; font-family: Arial;\" border=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 18%; vertical-align: top; text-align: justify;\"><span style=\"font-family: Arial;\"><span style=\"font-size: 10pt;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2017\/07\/capa-5a-234x300.png\" alt=\"5A EDI\u00c7\u00c3O\" width=\"137\" height=\"176\" \/><\/strong><\/span><\/span><\/p>\n<hr size=\"1\" \/>\n<p style=\"text-align: left;\"><span style=\"font-family: Arial;\"><br \/>\n<span style=\"font-size: 10pt;\"> <strong>5\u00aa edi\u00e7\u00e3o <\/strong><\/span><span style=\"font-size: 10pt;\">Ampliada e revisada conforme Lei n\u00ba<br \/>\n11.638\/2007, Lei n\u00ba 11.941\/2009, e<\/span> <span style=\"font-size: 10pt;\"><strong>Pronunciamentos<br \/>\ndo CPC.<\/strong><\/span> <\/span><\/p>\n<hr \/>\n<table style=\"border-collapse: collapse; width: 75.6883%;\">\n<tbody>\n<tr>\n<td style=\"width: 17.1642%;\"><strong>Capa Comum<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1642%;\"><strong><a href=\"https:\/\/www.amazon.com.br\/dp\/8597011998\/ref=as_sl_pc_qf_sp_asin_til?tag=vendalivros-20&amp;linkCode=w00&amp;linkId=8670d634ef3ad315e953b4aad78eb883&amp;creativeASIN=8597011998\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3106\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2015\/10\/comprar.jpg\" alt=\"\" width=\"114\" height=\"49\" \/><\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1642%;\"><strong>E-book Kindle<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1642%;\"><strong><a href=\"https:\/\/www.amazon.com.br\/dp\/B074N7C4G2\/ref=as_sl_pc_qf_sp_asin_til?tag=vendalivros-20&amp;linkCode=w00&amp;linkId=304f6f285014d2f619654a2e044c0c1b&amp;creativeASIN=B074N7C4G2\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3106\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2015\/10\/comprar.jpg\" alt=\"\" width=\"114\" height=\"49\" \/><\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/td>\n<td style=\"width: 82%; vertical-align: top; text-align: justify;\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/livro\/#Estrutura_Analise_e_Interpretacao_das_Demonstracoes_Contabeis\" >Estrutura, \nAn\u00e1lise e Interpreta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Estrutura_Analise_e_Interpretacao_das_Demonstracoes_Contabeis\"><\/span><span style=\"font-family: Arial;\"><span style=\"color: #000080;\"><strong>Estrutura,<br \/>\nAn\u00e1lise e Interpreta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/strong><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: right;\"><span style=\"font-family: Arial;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2017\/07\/lancamento.png\" alt=\"lancamento\" width=\"151\" height=\"35\" \/><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: Arial;\"><span style=\"background-color: #ffffff; font-size: 20px;\"><strong>5\u00aa<br \/>\nedi\u00e7\u00e3o &#8211; <\/strong>Editora Atlas<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Arial;\">O livro oferece uma abordagem da<br \/>\nAn\u00e1lise das Demonstra\u00e7\u00f5es Cont\u00e1beis em uma sequ\u00eancia<br \/>\nl\u00f3gica e abrangente para o estudo da disciplina. O texto<br \/>\ndesta 5\u00aa edi\u00e7\u00e3o foi revisto e ampliado, estando de<br \/>\nacordo com as recentes altera\u00e7\u00f5es introduzidas na Lei<br \/>\ndas Sociedades An\u00f4nimas (Lei n\u00ba 6.404\/1976),<br \/>\ndecorrentes do processo de converg\u00eancia do Brasil \u00e0s<br \/>\nnormas internacionais de Contabilidade, e com as<br \/>\nrespectivas normas do Conselho Federal de Contabilidade<br \/>\n(CFC) e Pronunciamentos do Comit\u00ea de Pronunciamentos<br \/>\nCont\u00e1beis (CPC). Para facilitar a compreens\u00e3o da<br \/>\nteoria, os conceitos apresentados ao longo do livro s\u00e3o<br \/>\nilustrados com a apura\u00e7\u00e3o dos indicadores da Cia. Lucro<br \/>\nCerto, empresa cujas demonstra\u00e7\u00f5es cont\u00e1beis completas<br \/>\ns\u00e3o apresentadas na Parte IV, assim como os indicadores<br \/>\ncont\u00e1beis dos seus principais concorrentes. Como suporte<br \/>\nacad\u00eamico, o leitor conta com uma\u00a0<strong>planilha<br \/>\neletr\u00f4nica<\/strong>\u00a0que automatiza os c\u00e1lculos dos<br \/>\nindicadores abordados na obra e gera v\u00e1rios relat\u00f3rios<br \/>\nde an\u00e1lise, dispon\u00edvel no site<br \/>\n&lt;www.grupogen.com.br&gt;.<br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-family: Arial;\">Confira\u00a0<\/span><a href=\"http:\/\/www.grupogen.com.br\/estrutura-analise-e-interpretac-o-das-demonstracoes-contabeis\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-family: Arial;\"><strong>AQUI<\/strong><\/span><\/a><span style=\"font-family: Arial;\">\u00a0os detalhes do livro. <\/span><\/li>\n<li><span style=\"font-family: Arial;\">Confira <\/span><a href=\"https:\/\/issuu.com\/grupogen\/docs\/9788597011999_issu\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-family: Arial;\"><strong>AQUI<\/strong><\/span><\/a><span style=\"font-family: Arial;\"> um trecho do livro.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 110%;\" colspan=\"3\">\n<hr style=\"width: 100%; height: 2px;\" \/>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 110%;\" colspan=\"3\"><span style=\"font-family: Arial;\"><strong>APLICA\u00c7\u00c3O<\/strong> <strong>Livro-texto<\/strong>\u00a0para<br \/>\na disciplina An\u00e1lise das Demonstra\u00e7\u00f5es Cont\u00e1beis e<br \/>\nequivalentes dos cursos de Ci\u00eancias Cont\u00e1beis,<br \/>\nAdministra\u00e7\u00e3o e Economia. Leitura complementar para as<br \/>\ndisciplinas Administra\u00e7\u00e3o Financeira e Contabilidade<br \/>\nSociet\u00e1ria. Indicado para programas de atualiza\u00e7\u00e3o e<br \/>\nreciclagem profissional e de refer\u00eancia para cursos de<br \/>\np\u00f3s-gradua\u00e7\u00e3o, concursos p\u00fablicos e de prepara\u00e7\u00e3o<br \/>\npara o Exame de Sufici\u00eancia do CFC.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 110%;\" colspan=\"3\">\n<hr \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table style=\"width: 72.783%;\" border=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 99.6561%;\" colspan=\"2\" width=\"100%\">\n<hr \/>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 99.6561%;\" colspan=\"2\"><span style=\"font-family: Arial;\"><strong>SUM\u00c1RIO<\/strong><br \/>\n<\/span><span style=\"font-family: Arial;\"><strong>Parte I &#8211;<br \/>\nIntrodu\u00e7\u00e3o<\/strong> <\/span><span style=\"font-family: Arial;\">1. Conceitos Introdut\u00f3rios <\/span><span style=\"font-family: Arial;\">2. Vis\u00e3o da hist\u00f3ria recente da<br \/>\nContabilidade e da An\u00e1lise das Demonstra\u00e7\u00f5es<br \/>\nCont\u00e1beis <\/span><span style=\"font-family: Arial;\">3. Caracter\u00edsticas Qualitativas da<br \/>\nInforma\u00e7\u00e3o Cont\u00e1bil<\/span><span style=\"font-family: Arial;\">4. Estrutura e Divulga\u00e7\u00e3o das<br \/>\nDemonstra\u00e7\u00f5es Cont\u00e1beis no Brasil <\/span><span style=\"font-family: Arial;\">5. Informa\u00e7\u00f5es, Relat\u00f3rios e<br \/>\nPareceres que acompanham as Demonstra\u00e7\u00f5es Cont\u00e1beis <\/span><span style=\"font-family: Arial;\">6. Demonstra\u00e7\u00f5es e Informa\u00e7\u00f5es<br \/>\nCont\u00e1beis n\u00e3o Obrigat\u00f3rias <\/span><span style=\"font-family: Arial;\"><strong>Parte II &#8211; Preparando-se<br \/>\npara a an\u00e1lise<\/strong> <\/span><span style=\"font-family: Arial;\">7. Padroniza\u00e7\u00e3o, Consolida\u00e7\u00e3o e<br \/>\nQualidade das Demonstra\u00e7\u00f5es Cont\u00e1beis <\/span><span style=\"font-family: Arial;\">8. Etapas da An\u00e1lise das<br \/>\nDemonstra\u00e7\u00f5es Cont\u00e1beis <\/span><span style=\"font-family: Arial;\">9. O uso de ferramentas<br \/>\neletr\u00f4nicas no processo de An\u00e1lise de Demonstra\u00e7\u00f5es<br \/>\nCont\u00e1beis <\/span><span style=\"font-family: Arial;\"><strong>Parte III &#8211; An\u00e1lise das<br \/>\ndemonstra\u00e7\u00f5es cont\u00e1beis<\/strong> <\/span><span style=\"font-family: Arial;\">10. Metodologias de An\u00e1lise das<br \/>\nDemonstra\u00e7\u00f5es Cont\u00e1beis <\/span><span style=\"font-family: Arial;\">11. An\u00e1lise Horizontal e Vertical <\/span><\/p>\n<p><span style=\"font-family: Arial;\">12. An\u00e1lise atrav\u00e9s de<br \/>\nIndicadores ou Quocientes <\/span><\/p>\n<p><span style=\"font-family: Arial;\">13. Estudo da Alavancagem <\/span><\/p>\n<p><span style=\"font-family: Arial;\">14. An\u00e1lise da Necessidade de<br \/>\nCapital de Giro <\/span><\/p>\n<p><span style=\"font-family: Arial;\">15. Modelos Estat\u00edsticos de<br \/>\nPrevis\u00e3o de Insolv\u00eancia <\/span><\/p>\n<p><span style=\"font-family: Arial;\">16. Elabora\u00e7\u00e3o do Relat\u00f3rio de<br \/>\nAn\u00e1lise das Demonstra\u00e7\u00f5es Cont\u00e1beis <\/span><\/p>\n<p><span style=\"font-family: Arial;\"><strong>Parte IV &#8211; Estudo de casos<\/strong><br \/>\n<\/span><\/p>\n<p><span style=\"font-family: Arial;\">17. Estudo Dirigido de Caso <\/span><\/p>\n<p><span style=\"font-family: Arial;\">18. Empresa exemplo: Cia Lucro<br \/>\nCerto <\/span><\/p>\n<p><span style=\"font-family: Arial;\"><strong>PARTE V &#8211; Materiais<br \/>\nComplementares<\/strong><\/span><\/p>\n<p><span style=\"font-family: Arial;\">19. Guia do usu\u00e1rio da Planilha<br \/>\nAn\u00e1lise Financeira<\/span><\/p>\n<p><span style=\"font-family: Arial;\"><strong>Anexos<\/strong> <\/span><\/p>\n<p><span style=\"font-family: Arial;\">Anexo A. Quadro Resumo dos \u00cdndices<br \/>\ne Quocientes <\/span><\/p>\n<p><span style=\"font-family: Arial;\">Anexo B. Siglas e Abreviaturas <\/span><\/p>\n<p><span style=\"font-family: Arial;\">Anexo C. Documentos CPC ciados no<br \/>\nLivro<\/span><\/p>\n<p><span style=\"font-family: Arial;\"><strong>Refer\u00eancias<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 99.6561%;\" colspan=\"2\" width=\"100%\">\n<hr \/>\n<p style=\"text-align: justify;\"><a rel=\"noopener\"><span style=\"font-family: Arial;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1616 size-full\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2015\/10\/bt-mat-suplem.gif\" alt=\"bt-mat-suplem\" width=\"189\" height=\"38\" border=\"2\" \/><\/span><\/a><span style=\"font-family: Arial;\"><br \/>\n<span style=\"font-family: Arial;\"> O livro \u00e9 enriquecido com material complementar que<br \/>\nservem de apoio para execu\u00e7\u00e3o dos roteiros de an\u00e1lise<br \/>\npropostos. <\/span><\/span><\/p>\n<ul style=\"font-family: Arial;\">\n<li><span style=\"font-family: Arial;\">Planilha An\u00e1lise Financeira<br \/>\n(Em Excel) : Cia. Lucro Certo<\/span><\/li>\n<li><span style=\"font-family: Arial;\">Planilha An\u00e1lise Financeira<br \/>\n(Em Excel) : Sem Dados<\/span><\/li>\n<li><span style=\"font-family: Arial;\">Pap\u00e9is de Trabalho<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: Arial;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O acesso aos materiais<br \/>\nsuplementares \u00e9 gratuito. Basta que o leitor se cadastre<br \/>\nno site do Grupo Gen (<\/span><\/span><a href=\"http:\/\/www.grupogen.com.br\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-family: Arial;\">www.grupogen.com.br<\/span><\/a><span style=\"font-family: Arial;\">), fa\u00e7a seu login e clique em Ambiente de<br \/>\nAprendizagem, no menu superior do lado direito. <span style=\"font-family: arial, helvetica, sans-serif;\">\u00c9<br \/>\nr\u00e1pido e f\u00e1cil. <\/span><\/span><\/p>\n<p><span style=\"font-family: Arial;\">Caso haja dificuldade de acesso,<br \/>\nentre em contato com o SAC do Grupo Gen (<\/span><a href=\"mailto:sa*@**********om.br\" data-original-string=\"tZvnyLnw1\/D7s\/656pf4sA==da55abVXrQz72dTt3VXe5w6KcNTYN9wbZhWNlZ03XSZ7Kw=\" title=\"This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-family: Arial;\"><span \n                data-original-string='T+\/6w\/e5HlGDGKc\/O6IEoQ==da5fi\/vhEDwzAWGXUwtlHdcVefuCdS0gEGPb0+YKHvx7Ys='\n                class='apbct-email-encoder'\n                title='This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.'>sa<span class=\"apbct-blur\">*<\/span>@<span class=\"apbct-blur\">**********<\/span>om.br<\/span><\/span><\/a><span style=\"font-family: Arial;\">).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>5\u00aa edi\u00e7\u00e3o Ampliada e revisada conforme Lei n\u00ba 11.638\/2007, Lei n\u00ba 11.941\/2009, e Pronunciamentos do<\/p>\n","protected":false},"author":1,"featured_media":5773,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1615","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/pages\/1615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=1615"}],"version-history":[{"count":1,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/pages\/1615\/revisions"}],"predecessor-version":[{"id":10496,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/pages\/1615\/revisions\/10496"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/5773"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=1615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}