{"id":6696,"date":"2019-06-10T13:51:45","date_gmt":"2019-06-10T16:51:45","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6696"},"modified":"2019-06-10T13:51:45","modified_gmt":"2019-06-10T16:51:45","slug":"iasb-estuda-mudanca-nas-demonstracoes-contabeis","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2019\/06\/10\/iasb-estuda-mudanca-nas-demonstracoes-contabeis\/","title":{"rendered":"Iasb estuda mudan\u00e7a nas demonstra\u00e7\u00f5es cont\u00e1beis"},"content":{"rendered":"<div id=\"post-body-5923791224704490133\" class=\"post-body entry-content\">O Iasb est\u00e1 come\u00e7ando uma boa discuss\u00e3o sobre as demonstra\u00e7\u00f5es financeiras. O\u00a0<a href=\"https:\/\/www.ifrs.org\/-\/media\/feature\/meetings\/2019\/june\/gpf-and-cmac\/ap4a-appendix-to-primary-finanical-statements.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">seu projeto se<\/a>\u00a0desdobra em quatro partes: compara\u00e7\u00e3o das demonstra\u00e7\u00f5es, medidas de desempenho de gest\u00e3o (MPM), desagrega\u00e7\u00e3o de certos itens e altera\u00e7\u00e3o na demonstra\u00e7\u00e3o dos fluxos de caixa. Vamos explicar, em linhas gerais, as principais mudan\u00e7as sugeridas.<\/div>\n<div><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/IASBmudanacas-2019-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-6697 aligncenter\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/IASBmudanacas-2019-1-300x254.png\" alt=\"\" width=\"300\" height=\"254\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/IASBmudanacas-2019-1-300x254.png 300w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/IASBmudanacas-2019-1.png 400w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/div>\n<p style=\"text-align: justify;\"><b>Compara\u00e7\u00e3o<\/b>\u00a0&#8211; aqui o foco \u00e9 a demonstra\u00e7\u00e3o do resultado. A proposta pretende tornar esta demonstra\u00e7\u00e3o mais did\u00e1tica, estabelecendo tr\u00eas grandes grupos. O primeiro, que inclui as receitas menos o custo do produto vendido, despesas de sal\u00e1rios, despesa de amortiza\u00e7\u00e3o\/deprecia\u00e7\u00e3o e resultados do teste de <em>impairment<\/em>, ir\u00e1 compor o chamado lucro operacional. Se a primeira parte da DRE traz informa\u00e7\u00f5es sobre o desempenho operacional da entidade, a segunda trata do resultado de investimento realizado, contemplando as mudan\u00e7as no valor justo dos ativos financeiros, o resultado com investimentos, incluindo dividendos. O efeito disto ser\u00e1 um resultado antes do imposto e das despesas de financiamento. Chegamos ent\u00e3o a terceira parte, que est\u00e1 associado a atividade de financiamento da empresa, representada principalmente pela despesa financeira (al\u00e9m da receita financeira com caixa e equivalentes). Isto ir\u00e1 compor o lucro antes de impostos.<\/p>\n<p>Medida de desempenho de gest\u00e3o (MPM) &#8211; Aqui o foco s\u00e3o as medidas n\u00e3o-GAAP, reconhecidas como uteis pelo Iasb. E as medidas que n\u00e3o est\u00e3o nos padr\u00f5es IFRS relacionadas com o desempenho da entidade. O objetivo do regulador \u00e9 assegurar a exist\u00eancia de consist\u00eancia nestas medidas ao longo do tempo. Assim, se existir uma mudan\u00e7a na MPM, a entidade deve indicar isto e a raz\u00e3o desta altera\u00e7\u00e3o. Al\u00e9m disto, permitir que haja uma concilia\u00e7\u00e3o com a medida de IFRS mais pr\u00f3xima poss\u00edvel. Um aspecto importante \u00e9 a tentativa de divulgar a MPM juntamente com a DRE: notas explicativas devem ser usadas.<\/p>\n<p>Desagrega\u00e7\u00e3o de certos itens &#8211; as despesas devem estar apresentadas por natureza ou fun\u00e7\u00e3o. Isto n\u00e3o est\u00e1 muito claro e pode gerar um aumento de complexidade. Um segundo aspecto \u00e9 a divulga\u00e7\u00e3o, em separado, de itens n\u00e3o usuais. Aqui o regulador evitou o termo \u201cperda\u201d ou \u201cganho\u201d e faz quest\u00e3o de definir como itens com valor preditivo limitado j\u00e1 que itens semelhantes n\u00e3o ir\u00e3o aparecer no futuro.<\/p>\n<p><strong>Demonstra\u00e7\u00e3o dos Fluxos de caixa<\/strong> &#8211; o objetivo \u00e9 (1) come\u00e7ar a DFC do lucro operacional e (2) evitar a exist\u00eancia de alternativas na classifica\u00e7\u00e3o de certos itens. Com respeito ao primeiro aspecto, atualmente a DFC come\u00e7a com o lucro l\u00edquido da entidade. Isto poder\u00e1 mudar. No segundo caso, juros e dividendos pagos ser\u00e3o considerados como financiamento na DFC (exceto para entidades financeiras), sendo que atualmente podem ser operacional ou financeira. E juros e dividendos recebidos ser\u00e3o classificados como investimento (novamente, exceto para entidades financeiras), e n\u00e3o mais operacional ou investimento.<\/p>\n<p><em><strong>Minha opini\u00e3o<\/strong><\/em> &#8211; Achei muito positivo as mudan\u00e7as na DFC, pois melhoram a qualidade da informa\u00e7\u00e3o e permite melhor comparabilidade. Na desagrega\u00e7\u00e3o de itens, tenho d\u00favidas sobre se isto n\u00e3o aumentar\u00e1 a complexidade da informa\u00e7\u00e3o, sem ganhos na qualidade. Mas a defini\u00e7\u00e3o de itens n\u00e3o usuais pareceu ser uma evolu\u00e7\u00e3o. As medidas de desempenho ao mesmo tempo que \u201cinstitucionaliza\u201d as medidas \u201cn\u00e3o-GAAP\u201d, expulsa estes n\u00fameros da DRE. Isto pode dificultar o uso destes n\u00fameros para manipular o usu\u00e1rio. Sobre a divis\u00e3o da DRE em tr\u00eas grandes grupos (operacional, investimento e financiamento), acho que ainda continua com a vis\u00e3o err\u00f4nea de que o resultado de aplica\u00e7\u00f5es financeiras n\u00e3o \u00e9 operacional, ou seja, resultante da falta de sincronia do ciclo operacional da empresa ou de sazonalidade. As escolhas parecem remeter a uma vis\u00e3o mais voltada para a Teoria da Entidade (em detrimento \u00e0 Teoria do Propriet\u00e1rio.)<\/p>\n<hr \/>\n<p><strong>Fonte\/Autor<\/strong>: Prof. Dr C\u00e9sar Tiburcio &#8211; UNB, via Blog <a href=\"http:\/\/www.contabilidade-financeira.com\/2019\/06\/iasb-estuda-mudanca-nas-demonstracoes.html\" target=\"_blank\" rel=\"noopener noreferrer\">Contabilidade Financeira<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Iasb est\u00e1 come\u00e7ando uma boa discuss\u00e3o sobre as demonstra\u00e7\u00f5es financeiras. O\u00a0seu projeto se\u00a0desdobra em<\/p>\n","protected":false},"author":1,"featured_media":5147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[113,120,150],"tags":[],"class_list":["post-6696","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iasb","category-impairment","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Iasb estuda mudan\u00e7a nas 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\/2019\/06\/10\/iasb-estuda-mudanca-nas-demonstracoes-contabeis\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Iasb estuda mudan\u00e7a nas demonstra\u00e7\u00f5es cont\u00e1beis - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"O Iasb est\u00e1 come\u00e7ando uma boa discuss\u00e3o sobre as demonstra\u00e7\u00f5es financeiras. 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