{"id":10774,"date":"2023-09-26T17:05:18","date_gmt":"2023-09-26T17:05:18","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=10774"},"modified":"2023-10-02T13:14:45","modified_gmt":"2023-10-02T13:14:45","slug":"dados-agregados-da-ecd","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/09\/26\/dados-agregados-da-ecd\/","title":{"rendered":"Dados Agregados da ECD"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<br \/>\n<span style=\"font-size: 10pt;\">(Texto atualizado em 02.10.2023)<\/span><\/p>\n<p style=\"text-align: justify;\">Os dados agregados da ECD consistem na consolida\u00e7\u00e3o mensal de informa\u00e7\u00f5es de saldos cont\u00e1beis e nas demonstra\u00e7\u00f5es cont\u00e1beis.<\/p>\n<p style=\"text-align: justify;\">O sistema do reposit\u00f3rio nacional do SPED gera automaticamente arquivos de dados agregados, assim que recebe a escritura\u00e7\u00e3o cont\u00e1bil digital.<\/p>\n<p style=\"text-align: justify;\">Os dados agregados cont\u00eam apenas alguns dos registros da ECD completa, n\u00e3o disponibilizando as respectivas partidas de lan\u00e7amentos cont\u00e1beis.<\/p>\n<p style=\"text-align: justify;\">A seguir, alguns dos principais registros que ser\u00e3o extra\u00eddos para gera\u00e7\u00e3o dos dados agregados da ECD s\u00e3o os seguintes.<\/p>\n<ul>\n<li>I050 &#8211; Plano de Contas<\/li>\n<li>I051 &#8211; Plano de Contas Referencial<\/li>\n<li>I150 &#8211; Saldos Peri\u00f3dicos \u2013 Identifica\u00e7\u00e3o do Per\u00edodo<\/li>\n<li>I155 &#8211; Detalhes dos Saldos Peri\u00f3dicos<\/li>\n<li>I350 &#8211; Saldos das Contas de Resultado Antes do Encerramento \u2013 Identifica\u00e7\u00e3o da Data<\/li>\n<li>I355 &#8211; Detalhes dos saldos das contas de resultado antes do encerramento<\/li>\n<li>J005 &#8211; Demonstra\u00e7\u00f5es Cont\u00e1beis<\/li>\n<li>J100 &#8211;\u00a0Balan\u00e7o Patrimonial<\/li>\n<li>J150 &#8211; Demonstra\u00e7\u00e3o Do Resultado do Exerc\u00edcio (DRE)<\/li>\n<li>J210 &#8211; Demonstra\u00e7\u00e3o de Lucros ou Preju\u00edzos Acumulados (DLPA)\/Demonstra\u00e7\u00e3o de Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido (DMPL)<\/li>\n<li>J215 &#8211; Fato Cont\u00e1bil Que Altera a Conta Lucros Acumulados ou a Conta Preju\u00edzos Acumulados ou o Patrim\u00f4nio L\u00edquido<\/li>\n<li>J800 &#8211; Outras Informa\u00e7\u00f5es<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Estes dados agregados est\u00e3o dispon\u00edveis apenas para as administra\u00e7\u00f5es tribut\u00e1rias, que podem utiliz\u00e1-los para realiza\u00e7\u00e3o de macros an\u00e1lises das escritura\u00e7\u00f5es cont\u00e1beis. O resultado desta an\u00e1lise possibilita uma melhor objetividade na determina\u00e7\u00e3o das empresas que devem ser submetidas a um procedimento de auditoria cont\u00e1bil.\u00a0Um exemplo de escopo de an\u00e1lise seria a utiliza\u00e7\u00e3o dos Balan\u00e7os Patrimoniais e Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio para extra\u00e7\u00e3o de indicadores cont\u00e1beis.<\/p>\n<p style=\"text-align: justify;\">De acordo com Silva &amp; Cerqueira (2018, p. 137)<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><em>O uso da an\u00e1lise de indicadores cont\u00e1beis se revela como ferramenta auxiliar na identifica\u00e7\u00e3o de ind\u00edcios de irregularidades cont\u00e1beis relacionadas ao fato gerador de impostos, especialmente do ICMS. <\/em><\/p>\n<p style=\"text-align: justify;\"><em>A utiliza\u00e7\u00e3o desta ferramenta cont\u00e1bil pode ser utilizada pelas administra\u00e7\u00f5es tribut\u00e1rias [&#8230;] com o objetivo de identifica\u00e7\u00e3o de ind\u00edcios de poss\u00edveis cometimento de fraudes.<\/em><\/p>\n<\/blockquote>\n<p><strong>Refer\u00eancias<\/strong><\/p>\n<p>SILVA, Alexandre Alcantara da; CERQUERIA, Anderson Freitas de.\u00a0<strong>Fraudes Cont\u00e1beis<\/strong>: repercuss\u00f5es tribut\u00e1rias \u2013 enfoque no ICMS. Curitiba: Juru\u00e1, 2018. (<a href=\"https:\/\/amzn.to\/3pjlCJT\" target=\"_blank\" rel=\"noopener\">confira aqui<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara (Texto atualizado em 02.10.2023) Os dados agregados da ECD consistem na consolida\u00e7\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":10581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,74,124],"tags":[],"class_list":["post-10774","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-sped-contabil","category-inteligencia-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dados Agregados da ECD - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/09\/26\/dados-agregados-da-ecd\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dados Agregados da ECD - 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