{"id":2789,"date":"2008-07-05T15:17:00","date_gmt":"2008-07-05T15:17:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/"},"modified":"2023-09-26T22:31:57","modified_gmt":"2023-09-26T22:31:57","slug":"central-de-balancos-brasileira-x-xbrl","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/","title":{"rendered":"Central de Balan\u00e7os Brasileira x XBRL"},"content":{"rendered":"
FUNDAMENTOS PARA UMA CENTRAL DE BALAN\u00c7OS BRASILEIRA:
\nO USO <\/span><\/span>DA XBRL<\/span><\/div>\n

\u00a0<\/span><\/p>\n

Em um ambiente marcado pela instabilidade e globaliza\u00e7\u00e3o, destacam-se as necessidades de transpar\u00eancia, padroniza\u00e7\u00e3o e facilidade de an\u00e1lise das informa\u00e7\u00f5es corporativas. Nesse panorama, compreendem-se os projetos de centrais de balan\u00e7os, as quais visam \u00e0 coleta, publica\u00e7\u00e3o e an\u00e1lise das demonstra\u00e7\u00f5es cont\u00e1beis, em particular, de empresas n\u00e3o financeiras. Muitas das centrais de balan\u00e7os utilizam para formatar os dados a linguagem XBRL, uma tecnologia para representar e uniformizar informa\u00e7\u00e3o cont\u00e1bil e financeira, automatizando seu fluxo. Dado esse contexto, o trabalho exp\u00f5e os fundamentos t\u00e9cnicos da XBRL, mostra a pertin\u00eancia de sua utiliza\u00e7\u00e3o em centrais de balan\u00e7os e apresenta tr\u00eas projetos internacionais (em Portugal, Espanha e B\u00e9lgica) com o fim \u00faltimo de discernir as implica\u00e7\u00f5es para a implementa\u00e7\u00e3o de uma central de balan\u00e7os brasileira. Entre elas, cabe destacar a necessidade de instituir um processo de cria\u00e7\u00e3o cooperativo e harmonizado que congregue os interessados p\u00fablicos e privados, de estabelecer uma jurisdi\u00e7\u00e3o XBRL brasileira e de criar taxonomias b\u00e1sicas. Ressalte-se ainda a import\u00e2ncia do esfor\u00e7o visando \u00e0 integra\u00e7\u00e3o das orienta\u00e7\u00f5es internas com normas e princ\u00edpios financeiro-cont\u00e1beis internacionais e ao interc\u00e2mbio de dados e experi\u00eancias com outros pa\u00edses, e do incentivo \u00e0 participa\u00e7\u00e3o das organiza\u00e7\u00f5es nas centrais de balan\u00e7os mediante o oferecimento de contrapartidas como an\u00e1lises setoriais e internacionais.<\/span><\/div>\n
\n

=========<\/span>
\nFonte: <\/span>Este \u00e9 o resumo do artigo dos Prof. Luiz Fernando de Barros Campos (Universidade Federal de Minas Gerais – UFMG, MG,Brasil) e Pedro Onofre Fernandes (Centro Integrado de Ensino Superior do Amazonas – CIESA,AM, Brasil) .
\nLeia aqui<\/a> a \u00edntegra do artigo.<\/span><\/p>\n

 <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

FUNDAMENTOS PARA UMA CENTRAL DE BALAN\u00c7OS BRASILEIRA: O USO DA XBRL \u00a0 Em um ambiente<\/p>\n","protected":false},"author":1,"featured_media":6927,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,33,193],"tags":[],"class_list":["post-2789","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analise-de-balanco","category-central-de-balanco","category-xbrl"],"yoast_head":"\nCentral de Balan\u00e7os Brasileira x XBRL - 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\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Central de Balan\u00e7os Brasileira x XBRL - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"FUNDAMENTOS PARA UMA CENTRAL DE BALAN\u00c7OS BRASILEIRA: O USO DA XBRL \u00a0 Em um ambiente\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2008-07-05T15:17:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-26T22:31:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/01\/xbrl-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"299\" \/>\n\t<meta property=\"og:image:height\" content=\"144\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Central de Balan\u00e7os Brasileira x XBRL\",\"datePublished\":\"2008-07-05T15:17:00+00:00\",\"dateModified\":\"2023-09-26T22:31:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/\"},\"wordCount\":304,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2020\\\/01\\\/xbrl-1.jpg\",\"articleSection\":[\"Analise de Balan\u00e7o\",\"Central de Balan\u00e7o\",\"XBRL\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/\",\"name\":\"Central de Balan\u00e7os Brasileira x XBRL - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2020\\\/01\\\/xbrl-1.jpg\",\"datePublished\":\"2008-07-05T15:17:00+00:00\",\"dateModified\":\"2023-09-26T22:31:57+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/#primaryimage\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2020\\\/01\\\/xbrl-1.jpg\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2020\\\/01\\\/xbrl-1.jpg\",\"width\":299,\"height\":144,\"caption\":\"xbrl\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/07\\\/05\\\/central-de-balancos-brasileira-x-xbrl\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Central de Balan\u00e7os Brasileira x XBRL\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Central de Balan\u00e7os Brasileira x XBRL - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/","og_locale":"pt_BR","og_type":"article","og_title":"Central de Balan\u00e7os Brasileira x XBRL - Prof. Alexandre Alcantara","og_description":"FUNDAMENTOS PARA UMA CENTRAL DE BALAN\u00c7OS BRASILEIRA: O USO DA XBRL \u00a0 Em um ambiente","og_url":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2008-07-05T15:17:00+00:00","article_modified_time":"2023-09-26T22:31:57+00:00","og_image":[{"width":299,"height":144,"url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/01\/xbrl-1.jpg","type":"image\/jpeg"}],"author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Central de Balan\u00e7os Brasileira x XBRL","datePublished":"2008-07-05T15:17:00+00:00","dateModified":"2023-09-26T22:31:57+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/"},"wordCount":304,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/#primaryimage"},"thumbnailUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/01\/xbrl-1.jpg","articleSection":["Analise de Balan\u00e7o","Central de Balan\u00e7o","XBRL"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/","url":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/","name":"Central de Balan\u00e7os Brasileira x XBRL - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/#primaryimage"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/#primaryimage"},"thumbnailUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/01\/xbrl-1.jpg","datePublished":"2008-07-05T15:17:00+00:00","dateModified":"2023-09-26T22:31:57+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/#primaryimage","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/01\/xbrl-1.jpg","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/01\/xbrl-1.jpg","width":299,"height":144,"caption":"xbrl"},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2008\/07\/05\/central-de-balancos-brasileira-x-xbrl\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Central de Balan\u00e7os Brasileira x XBRL"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2789","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"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=2789"}],"version-history":[{"count":1,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2789\/revisions"}],"predecessor-version":[{"id":10676,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2789\/revisions\/10676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/6927"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}