{"id":1405,"date":"2013-03-11T13:43:56","date_gmt":"2013-03-11T16:43:56","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2013\/03\/11\/encerrar-a-demonstracao-financeira\/"},"modified":"2013-03-11T13:43:56","modified_gmt":"2013-03-11T16:43:56","slug":"encerrar-a-demonstracao-financeira","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2013\/03\/11\/encerrar-a-demonstracao-financeira\/","title":{"rendered":"Encerrar a demonstra\u00e7\u00e3o financeira"},"content":{"rendered":"<p> \t&nbsp;<\/p>\n<div style=\"text-align: right;\"> \t<span style=\"font-size:14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">por Itamar Miranda Machado<\/span><\/span><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t<em><span style=\"font-size:14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">As organiza&ccedil;&otilde;es constitu&iacute;das no formato de sociedades an&ocirc;nimas (S.A.) e as limitadas de grande porte precisam publicar suas demonstra&ccedil;&otilde;es at&eacute; o final do m&ecirc;s de abril. Quanto mais r&aacute;pida essa opera&ccedil;&atilde;o for realizada, maior transpar&ecirc;ncia estar&aacute; passando para o mercado, evitando especula&ccedil;&otilde;es. Isso contribui muito para as decis&otilde;es de investidores e credores, principalmente para as empresas listadas em bolsa.<\/span><\/span><\/em><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t<em><span style=\"font-size:14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Cuidados relacionados ao Balan&ccedil;o Patrimonial -como concilia&ccedil;&atilde;o das contas, principalmente os saldos de bancos, aplica&ccedil;&otilde;es financeiras, empr&eacute;stimos e financiamentos, contas a receber de clientes e contas a pagar a fornecedores- devem ocorrer no dia a dia, pois se acumular para o per&iacute;odo de encerramento das demonstra&ccedil;&otilde;es, o desgaste para acertar os erros ser&aacute; enorme e tomar&aacute; muito tempo da equipe de contabilidade.<\/span><\/span><\/em><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t<em><span style=\"font-size:14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Outro aspecto que merece aten&ccedil;&atilde;o especial &eacute; a deprecia&ccedil;&atilde;o. &Eacute; necess&aacute;rio um perfeito controle do ativo imobilizado (bens de capital) tanto no aspecto de localiza&ccedil;&atilde;o f&iacute;sica como na sua valora&ccedil;&atilde;o, pois a Lei 11.638\/2007 exige que se fa&ccedil;a periodicamente uma an&aacute;lise do valor justo dos bens e da previs&atilde;o de recupera&ccedil;&atilde;o dos valores empregados (impairment), conforme determina o Pronunciamento T&eacute;cnico CPC 01. Esse procedimento tamb&eacute;m &eacute; necess&aacute;rio para o ativo intang&iacute;vel. A defini&ccedil;&atilde;o sobre a destina&ccedil;&atilde;o dos lucros tamb&eacute;m pode afetar as decis&otilde;es dos investidores, pois, quanto maior a distribui&ccedil;&atilde;o de dividendos, maior ser&aacute; o interesse dos detentores do capital.<\/span><\/span><\/em><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t<em><span style=\"font-size:14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Quanto &agrave; Demonstra&ccedil;&atilde;o do Resultado do Exerc&iacute;cio (DRE), a principal preocupa&ccedil;&atilde;o deve ser com a correta aplica&ccedil;&atilde;o do Princ&iacute;pio de Compet&ecirc;ncia, que determina que as receitas, os custos e as despesas devem ser registrados no per&iacute;odo em que ocorrem. Independentemente do recebimento ou do pagamento, a contabiliza&ccedil;&atilde;o deve ser feita em fun&ccedil;&atilde;o do fato gerador, n&atilde;o do efeito financeiro.<\/span><\/span><\/em><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t<em><span style=\"font-size:14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portanto, &eacute; preciso assegurar que todas as receitas, custos e despesas que se referem ao exerc&iacute;cio de 2012 foram registrados at&eacute; 31 de dezembro e que n&atilde;o haja elementos de 2013 antecipados no resultado de 2012. Demonstra&ccedil;&otilde;es cont&aacute;beis bem elaboradas e transparentes geram seguran&ccedil;a para o mercado, melhorando o relacionamento com credores e investidores, aumentando, inclusive, o valor de mercado da empresa.<\/span><\/span><\/em><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<div style=\"text-align: justify;\">\n<hr \/>\n<p> \t<em><span style=\"font-size:14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Itamar Miranda Machado<\/strong>, mestre em Contabilidade, &eacute; diretor-executivo da Faculdade Metrocamp (Grupo Ibmec)<\/span><\/span><\/em><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<div>\n<hr \/>\n<p style=\"text-align: justify;\"> \t\t<span style=\"font-size:14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Fonte<\/strong>: DCI &ndash; SP, via <a href=\"http:\/\/www.4mail.com.br\/Artigo\/Display\/020620094911486\" target=\"_blank\" rel=\"noopener\">FENACON<\/a><\/span><\/span><span style=\"font-family:arial,helvetica,sans-serif;\"><\/span><\/p>\n<hr \/><\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; por Itamar Miranda Machado &nbsp; As organiza&ccedil;&otilde;es constitu&iacute;das no formato de sociedades an&ocirc;nimas (S.A.)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-1405","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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