{"id":1085,"date":"2011-08-30T12:12:26","date_gmt":"2011-08-30T15:12:26","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/08\/30\/ifrs-drible-na-norma-aumenta-lucro-do-banco-rural\/"},"modified":"2011-08-30T12:12:26","modified_gmt":"2011-08-30T15:12:26","slug":"ifrs-drible-na-norma-aumenta-lucro-do-banco-rural","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/08\/30\/ifrs-drible-na-norma-aumenta-lucro-do-banco-rural\/","title":{"rendered":"IFRS: drible na norma aumenta lucro do Banco Rural"},"content":{"rendered":"<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\/2011\/08\/30\/ifrs-drible-na-norma-aumenta-lucro-do-banco-rural\/#Rural_foge_da_norma_contabil_e_tem_lucro\" >Rural foge da norma cont&aacute;bil e tem lucro<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Rural_foge_da_norma_contabil_e_tem_lucro\"><\/span> \tRural foge da norma cont&aacute;bil e tem lucro<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p nodeindex=\"4\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">A primeira p&aacute;gina do balan&ccedil;o do banco Rural, publicado na semana passada, mostra que a institui&ccedil;&atilde;o teve um lucro l&iacute;quido de cerca de R$ 3 milh&otilde;es no primeiro semestre deste ano. Magro, mas ainda assim azul. Mas quem tiver f&ocirc;lego para chegar at&eacute; a &uacute;ltima p&aacute;gina, a de n&uacute;mero nove, ver&aacute; que, para os auditores, a institui&ccedil;&atilde;o mineira teve um preju&iacute;zo de R$ 26,5 milh&otilde;es.<\/span><\/span><\/p>\n<p nodeindex=\"5\"> \t&nbsp;<\/p>\n<p nodeindex=\"5\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">A diferen&ccedil;a de R$ 29,5 milh&otilde;es a menos no resultado do Rural &eacute; alvo de uma ressalva da firma de auditoria que revisou os n&uacute;meros do banco, a Ernst &amp; Young. Uma ressalva equivale a dizer que os auditores encontraram um erro na contabilidade da institui&ccedil;&atilde;o.<\/span><\/span><\/p>\n<p nodeindex=\"5\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">[&#8230;]<\/span><\/span><\/p>\n<p nodeindex=\"7\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">A origem da discrep&acirc;ncia dos n&uacute;meros est&aacute; no fato de o banco Rural ter decidido parcelar d&iacute;vidas tribut&aacute;rias, em vez de discuti-las na Justi&ccedil;a, por considerar que os benef&iacute;cios da renegocia&ccedil;&atilde;o dos impostos seriam mais vantajosos. Ao fazer isso, por&eacute;m, o banco teve de reconhecer o pagamento de R$ 29,5 milh&otilde;es ao governo.<\/span><\/span><\/p>\n<p nodeindex=\"11\"> \t&nbsp;<\/p>\n<p nodeindex=\"11\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">E onde encaixar essa despesa no balan&ccedil;o? Segundo as normas cont&aacute;beis, esse valor deveria representar um gasto do semestre, o que, portanto, reduziria o tamanho da &uacute;ltima linha da demonstra&ccedil;&atilde;o de resultados &#8211; aquela que determina a distribui&ccedil;&atilde;o dos lucros. Se isso tivesse sido feito, o banco teria ficado com um preju&iacute;zo de R$ 26,5 milh&otilde;es, ante R$ 17,3 milh&otilde;es no vermelho registrados um ano antes.<\/span><\/span><\/p>\n<p nodeindex=\"12\"> \t&nbsp;<\/p>\n<p nodeindex=\"12\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">A op&ccedil;&atilde;o do Rural foi por descontar os R$ 29,5 milh&otilde;es diretamente de outra conta, a patrimonial. Dessa forma, o resultado do semestre n&atilde;o foi afetado, o que determinou, ao fim, um lucro l&iacute;quido de R$ 2,9 milh&otilde;es do banco.<\/span><\/span><\/p>\n<p nodeindex=\"7\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">[&#8230;]<\/span><\/span><\/p>\n<hr \/>\n<p nodeindex=\"7\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>Fonte<\/strong>: Valor Econ&ocirc;mico &#8211; <a href=\"http:\/\/www.valor.com.br\/financas\/990590\/rural-foge-da-norma-contabil-e-tem-lucro\" target=\"_blank\" rel=\"noopener\">&iacute;ntegra da mat&eacute;ria<\/a><\/span><\/span><\/p>\n<hr \/>\n<p nodeindex=\"7\"> \t<span style=\"font-size: 14px\"><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rural foge da norma cont&aacute;bil e tem lucro A primeira p&aacute;gina do balan&ccedil;o do banco<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,102,117],"tags":[],"class_list":["post-1085","post","type-post","status-publish","format-standard","hentry","category-contabilidade-criativa","category-fraudes","category-ifrs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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