{"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":"<p><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/02-Caracteristicas_Demostracoes-PME-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-6748 alignright\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/02-Caracteristicas_Demostracoes-PME-1-300x300.png\" alt=\"\" width=\"300\" height=\"300\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/02-Caracteristicas_Demostracoes-PME-1-300x300.png 300w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/02-Caracteristicas_Demostracoes-PME-1-150x150.png 150w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/02-Caracteristicas_Demostracoes-PME-1.png 526w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/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) &#8211;<a href=\"https:\/\/cfc.org.br\/tecnica\/normas-brasileiras-de-contabilidade\/normas-simplificadas-para-pmes\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong><em> NBC TG 1000 \u2013 Contabilidade para Pequenas e M\u00e9dias Empresas<\/em><\/strong><\/a>:<\/p>\n<p>a) compreensibilidade;<br \/>\nb) relev\u00e2ncia;<br \/>\nc) materialidade;<br \/>\nd) confiabilidade;<br \/>\ne) primazia da ess\u00eancia sobre a forma;<br \/>\nf) prud\u00eancia;<br \/>\ng) integralidade;<br \/>\nh) comparabilidade;<br \/>\ni) tempestividade; e<br \/>\nj) equil\u00edbrio entre custo e benef\u00edcio. (SILVA, 07\/2017, p. 35)<\/p>\n<p>Para saber mais confira o <strong>Capitulo 3: Caracter\u00edsticas qualitativas da informa\u00e7\u00e3o cont\u00e1bil<\/strong><\/p>\n<p>SILVA, Alexandre Alcantara da. <a href=\"http:\/\/alcantara.pro.br\/portal\/2018\/02\/15\/como-analisar-balancos\/\"><strong>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":"<p>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"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/6747","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=6747"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/6747\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/6748"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=6747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=6747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=6747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}