{"id":6747,"date":"2019-06-25T08:10:43","date_gmt":"2019-06-25T11:10:43","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6747"},"modified":"2019-06-25T08:10:43","modified_gmt":"2019-06-25T11:10:43","slug":"analise-de-balanco-caracteristicas-das-demonstracoes-de-pme","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2019\/06\/25\/analise-de-balanco-caracteristicas-das-demonstracoes-de-pme\/","title":{"rendered":"An\u00e1lise de Balan\u00e7o: Caracter\u00edsticas das Demonstra\u00e7\u00f5es de PME"},"content":{"rendered":"

\"\"<\/a>Estas s\u00e3o as caracter\u00edsticas qualitativas de informa\u00e7\u00e3o que devem estar presentes nas demonstra\u00e7\u00f5es cont\u00e1beis das micro e pequenas empresas, conforme listadas no CPC PME (R1) – NBC TG 1000 \u2013 Contabilidade para Pequenas e M\u00e9dias Empresas<\/em><\/strong><\/a>:<\/p>\n

a) compreensibilidade;
\nb) relev\u00e2ncia;
\nc) materialidade;
\nd) confiabilidade;
\ne) primazia da ess\u00eancia sobre a forma;
\nf) prud\u00eancia;
\ng) integralidade;
\nh) comparabilidade;
\ni) tempestividade; e
\nj) equil\u00edbrio entre custo e benef\u00edcio. (SILVA, 07\/2017, p. 35)<\/p>\n

Para saber mais confira o Capitulo 3: Caracter\u00edsticas qualitativas da informa\u00e7\u00e3o cont\u00e1bil<\/strong><\/p>\n

SILVA, Alexandre Alcantara da. Estrutura, an\u00e1lise e interpreta\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis<\/strong><\/a>. 5. ed. S\u00e3o Paulo: Atlas, 2017 (p. 35)<\/p>\n","protected":false},"excerpt":{"rendered":"

Estas s\u00e3o as caracter\u00edsticas qualitativas de informa\u00e7\u00e3o que devem estar presentes nas demonstra\u00e7\u00f5es cont\u00e1beis das<\/p>\n","protected":false},"author":1,"featured_media":6748,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,150],"tags":[],"class_list":["post-6747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analise-de-balanco","category-normas-contabeis"],"yoast_head":"\nAn\u00e1lise de Balan\u00e7o: Caracter\u00edsticas das Demonstra\u00e7\u00f5es de PME - 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\/25\/analise-de-balanco-caracteristicas-das-demonstracoes-de-pme\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"An\u00e1lise de Balan\u00e7o: Caracter\u00edsticas das Demonstra\u00e7\u00f5es de PME - 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