{"id":5097,"date":"2017-03-30T17:00:37","date_gmt":"2017-03-30T20:00:37","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=5097"},"modified":"2017-03-30T17:00:37","modified_gmt":"2017-03-30T20:00:37","slug":"guia-para-elaboracao-de-demonstracoes-contabeis","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2017\/03\/30\/guia-para-elaboracao-de-demonstracoes-contabeis\/","title":{"rendered":"Guia para elabora\u00e7\u00e3o de Demonstra\u00e7\u00f5es Cont\u00e1beis"},"content":{"rendered":"<p style=\"text-align: justify;\">J\u00e1 virou tradi\u00e7\u00e3o. Todos os anos as empresas de auditoria independente publicam\u00a0os esperados &#8220;Guia para elabora\u00e7\u00e3o de Demonstra\u00e7\u00f5es Financeiras&#8221;. Uma excelente ferramenta para profissionais e estudantes de contabilidade.\u00a0Confira alguns deste Guias para as Demonstra\u00e7\u00f5es de 2016\/2017:<\/p>\n<p><strong><a href=\"http:\/\/www.pwc.com.br\/pt\/estudos\/guia-demonstracoes-financeiras.html\" target=\"_blank\" rel=\"noopener\">PwC Brasil<\/a><\/strong>\u00a0&#8211; Al\u00e9m do conte\u00fado t\u00e9cnico, o Guia traz interpreta\u00e7\u00f5es e coment\u00e1rios sobre o contexto econ\u00f4mico, normativo, cont\u00e1bil e tribut\u00e1rio do pa\u00eds. Na edi\u00e7\u00e3o deste ano destaque para: um estudo sobre o cen\u00e1rio econ\u00f4mico e as perspectivas para 2017; as mudan\u00e7as provocadas pelo novo relat\u00f3rio do auditor; e uma reflex\u00e3o sobre o ambiente tribut\u00e1ria. Disponibilizado tamb\u00e9m as demonstra\u00e7\u00f5es completas de uma empresa\u00a0ilustrativa. Assista ao v\u00eddeo de divulga\u00e7\u00e3o:<\/p>\n<p style=\"padding-left: 60px;\"><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/pNxY9H3y8lY?ecver=1\" width=\"448\" height=\"252\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p><strong><a href=\"https:\/\/www2.deloitte.com\/br\/pt\/pages\/audit\/articles\/demonstracoes-financeiras.html\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a>\u00a0<\/strong>&#8211; \u00a0O Guia, o Modelo e o Checklist de Demonstra\u00e7\u00f5es Financeiras exemplificam as principais exig\u00eancias cont\u00e1beis para a apresenta\u00e7\u00e3o dos resultados do ano.<\/p>\n<ul style=\"list-style-type: square;\">\n<li><em>Guia de demonstra\u00e7\u00f5es financeiras<\/em>. A publica\u00e7\u00e3o re\u00fane os principais aspectos que devem impactar a elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras de 2016, assim como quest\u00f5es significativa no \u00e2mbito tribut\u00e1rio, regulat\u00f3rio e da governan\u00e7a corporativa.<\/li>\n<li><em>Checklist de divulga\u00e7\u00e3o<\/em> &#8211;\u00a0O documento lista os requisitos de divulga\u00e7\u00e3o em rela\u00e7\u00e3o \u00e0s demonstra\u00e7\u00f5es financeiras, preparadas de acordo com as IFRSs, e as pr\u00e1ticas cont\u00e1beis adotadas no Brasil, como forma de auxiliar as empresas a preparar tal divulga\u00e7\u00e3o trimestral ou anual. A publica\u00e7\u00e3o tamb\u00e9m contempla como anexos as principais orienta\u00e7\u00f5es para auxiliar o preparador das demonstra\u00e7\u00f5es financeiras no cumprimento dos requerimentos de divulga\u00e7\u00e3o para entidades sujeitas \u00e0 Lei das Sociedades por A\u00e7\u00f5es e \u00e0 Comiss\u00e3o de valores Mobili\u00e1rios (CVM). O Checklist abrange ainda os principais requerimentos \u00e0s institui\u00e7\u00f5es financeiras e seguradoras.<\/li>\n<li><em>Modelo de demonstra\u00e7\u00f5es financeiras<\/em> &#8211;\u00a0Elaborado de acordo com as IFRSs em curso e alinhado \u00e0s pr\u00e1ticas cont\u00e1beis adotadas no Brasil, o Modelo ilustra as principais exig\u00eancias para a apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras ao final de cada exerc\u00edcio.<\/li>\n<\/ul>\n<p><strong style=\"text-align: justify;\"><a href=\"https:\/\/home.kpmg.com\/br\/pt\/home\/insights\/2017\/01\/checklist-de-divulgacao-dos-cpcs-e-ifrss-2016.html\" target=\"_blank\" rel=\"noopener\">KPMG<\/a> <\/strong><span style=\"text-align: justify;\">&#8211; A publica\u00e7\u00e3o Checklist de Divulga\u00e7\u00e3o dos CPCs\/IFRS 2016 foi elaborada para auxiliar na prepara\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras de acordo com os Pronunciamentos, Interpreta\u00e7\u00f5es e Orienta\u00e7\u00f5es emitidas pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) e das normas internacionais de contabilidade (IFRS), mediante a descri\u00e7\u00e3o dos requerimentos m\u00ednimos de divulga\u00e7\u00f5es exigidos. Embora este conte\u00fado seja importante para a compreens\u00e3o dos requerimentos de divulga\u00e7\u00f5es em uma demonstra\u00e7\u00e3o financeira com data-base de 31 de dezembro de 2016, este Checklist de Divulga\u00e7\u00e3o n\u00e3o deve ser utilizado em substitui\u00e7\u00e3o aos pr\u00f3prios CPCs\/IFRS a que se refere.<\/span><\/p>\n<p><a href=\"http:\/\/www.ey.com\/Publication\/vwLUAssets\/good_group\/$FILE\/Good_Group_2016.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Ernst &amp; Young<\/strong><\/a> &#8211; Demonstra\u00e7\u00f5es financeiras consolidadas ilustrativas em IFRS, referentes ao exerc\u00edcio findo em 31 de dezembro de 2015, baseadas nos pronunciamentos t\u00e9cnicos emitidos pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis \u2014 CPC.<\/p>\n<p><strong><a href=\"http:\/\/www.grantthornton.com.br\/insights\/articles-and-publications\/ifrs-2016\/\" target=\"_blank\" rel=\"noopener\">Grant Thornton<\/a> <\/strong>&#8211; Divulgou exemplo de demonstra\u00e7\u00f5es cont\u00e1beis e notas explicativas de acordo com IFRS (International Financial Reporting Standards) considerando altera\u00e7\u00f5es das normas efetivas para o exerc\u00edcio que se encerra em 31 de dezembro\u00a0de 2016 (considerando desenvolvimentos publicados pelo IASB \u2013 International Accounting Standards Board at\u00e9\u00a031 de julho\u00a0de 2016) &#8211; Em ingl\u00eas.<\/p>\n<hr \/>\n<p><strong>Nota:<\/strong> os coment\u00e1rios acima foram extra\u00eddos na \u00edntegra dos respectivos sites.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>J\u00e1 virou tradi\u00e7\u00e3o. Todos os anos as empresas de auditoria independente publicam\u00a0os esperados &#8220;Guia para<\/p>\n","protected":false},"author":1,"featured_media":5100,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,18,47,60,117,142],"tags":[],"class_list":["post-5097","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil","category-auditoria-independente","category-contabilidade-internacional","category-cvm","category-ifrs","category-mercado-de-capitais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Guia para elabora\u00e7\u00e3o de Demonstra\u00e7\u00f5es Cont\u00e1beis - 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\/2017\/03\/30\/guia-para-elaboracao-de-demonstracoes-contabeis\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Guia para elabora\u00e7\u00e3o de Demonstra\u00e7\u00f5es Cont\u00e1beis - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"J\u00e1 virou tradi\u00e7\u00e3o. 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