{"id":844,"date":"2010-12-27T14:52:25","date_gmt":"2010-12-27T17:52:25","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/"},"modified":"2010-12-27T14:52:25","modified_gmt":"2010-12-27T17:52:25","slug":"ifrs-o-desafio-para-a-analise-de-balanco","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/","title":{"rendered":"IFRS: O desafio para a An\u00e1lise de Balan\u00e7o"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/#Demonstracoes_financeiras_no_modelo_IFRS_exigirao_interpretacao_e_conhecimento\" >Demonstra&ccedil;&otilde;es financeiras no modelo IFRS exigir&atilde;o interpreta&ccedil;&atilde;o e conhecimento<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"post-body entry-content\"><span class=\"ez-toc-section\" id=\"Demonstracoes_financeiras_no_modelo_IFRS_exigirao_interpretacao_e_conhecimento\"><\/span> \t<strong>Demonstra&ccedil;&otilde;es financeiras no modelo IFRS exigir&atilde;o interpreta&ccedil;&atilde;o e conhecimento <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"post-body entry-content\"> \t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">As demonstra&ccedil;&otilde;es financeiras preparadas de acordo com as normas internacionais de contabilidade (IFRS, na sigla em ingl&ecirc;s) ser&atilde;o realidade para muitas empresas brasileiras a partir do exerc&iacute;cio que se encerrar&aacute; em 31 de dezembro de 2010. Sua implementa&ccedil;&atilde;o foi um desafio tanto para quem prepara esses balan&ccedil;os quanto para quem os audita &mdash; e tamb&eacute;m o ser&aacute; para os seus usu&aacute;rios.<br \/> \t&nbsp;<\/span><\/span><\/div>\n<div class=\"post-body entry-content\"> \t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">O IFRS traz as novas normas baseadas em princ&iacute;pios e n&atilde;o mais em regras, requerendo interpreta&ccedil;&otilde;es dos profissionais de contabilidade e reguladores. Nesse modelo, a ess&ecirc;ncia econ&ocirc;mica prevalece sobre a forma jur&iacute;dica na interpreta&ccedil;&atilde;o dos fatos pass&iacute;veis de registro cont&aacute;bil. Um exemplo cl&aacute;ssico disso &eacute; o &ldquo;leasing&rdquo; financeiro de um ativo imobilizado que passa agora a ser contabilizado como uma compra financiada de ativo.<br \/> \t&nbsp;<\/span><\/span><\/div>\n<div class=\"post-body entry-content\"> \t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Algumas mudan&ccedil;as exigem aten&ccedil;&atilde;o especial dos analistas. No caso de combina&ccedil;&atilde;o de neg&oacute;cios, existe a necessidade agora de se apurar o valor justo dos ativos adquiridos identific&aacute;veis, dos passivos assumidos e da participa&ccedil;&atilde;o de n&atilde;o controladores na empresa adquirida. O valor pago pelo adquirente menos o valor justo do acervo l&iacute;quido representa o &aacute;gio de rentabilidade futura, que n&atilde;o &eacute; mais amortizado contabilmente. Esse &aacute;gio passa a ser avaliado anualmente para fins de determinar se houve ou n&atilde;o perda de valor (&ldquo;impairment&rdquo;) do mesmo.<br \/> \t<\/span><\/span> \t <!--more-->  <\/div>\n<div class=\"post-body entry-content\"> \t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">A consequ&ecirc;ncia dessa contabiliza&ccedil;&atilde;o &eacute; que o resultado do exerc&iacute;cio ser&aacute; onerado contabilmente somente quando ocorrer impairment e n&atilde;o mais com a amortiza&ccedil;&atilde;o do &aacute;gio. Por outro lado, ainda haver&aacute; a correspondente redu&ccedil;&atilde;o da despesa de imposto de renda e contribui&ccedil;&atilde;o social sobre o lucro. A forma cont&aacute;bil de se ajustar essa diferen&ccedil;a &eacute; mediante a contabiliza&ccedil;&atilde;o do imposto de renda diferido passivo. Dessa forma, a nova contabiliza&ccedil;&atilde;o do &aacute;gio de rentabilidade futura afeta a medi&ccedil;&atilde;o do resultado do exerc&iacute;cio e a performance da empresa.<br \/> \t&nbsp;<\/span><\/span><\/div>\n<div class=\"post-body entry-content\"> \t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Cabe mencionar que as reestrutura&ccedil;&otilde;es societ&aacute;rias envolvendo companhias do mesmo grupo econ&ocirc;mico n&atilde;o se caracterizam como combina&ccedil;&atilde;o de neg&oacute;cios, e a contabiliza&ccedil;&atilde;o do chamado &aacute;gio interno n&atilde;o &eacute; reconhecida contabilmente.<br \/> \t&nbsp;<\/span><\/span><\/div>\n<div class=\"post-body entry-content\"> \t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Dentre outras novidades cont&aacute;beis que podem afetar o resultado do exerc&iacute;cio e a medi&ccedil;&atilde;o da performance da empresa, podemos citar os gastos com emiss&atilde;o de a&ccedil;&otilde;es e outros instrumentos patrimoniais, que n&atilde;o s&atilde;o mais registrados como despesas, mas sim como redu&ccedil;&atilde;o do valor captado, e os pagamentos baseados em a&ccedil;&otilde;es (stock options), que passam a ser contabilizados pelo regime de compet&ecirc;ncia como despesas do per&iacute;odo, pelo valor justo, a cr&eacute;dito do patrim&ocirc;nio l&iacute;quido na data da outorga.<br \/> \t&nbsp;<\/span><\/span><\/div>\n<div class=\"post-body entry-content\"> \t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Os dividendos passam a ser registrados como passivos somente se atenderem aos crit&eacute;rios de obriga&ccedil;&atilde;o presentes na data da demonstra&ccedil;&atilde;o financeira. Dessa forma, apenas o dividendo obrigat&oacute;rio cumpre essa condi&ccedil;&atilde;o. A proposta da administra&ccedil;&atilde;o que exceder o dividendo obrigat&oacute;rio deve ser mantida no patrim&ocirc;nio l&iacute;quido em conta espec&iacute;fica de reserva de lucros. Essa regra cont&aacute;bil implica o aumento do patrim&ocirc;nio l&iacute;quido e a diminui&ccedil;&atilde;o de passivo circulante em rela&ccedil;&atilde;o &agrave; pr&aacute;tica cont&aacute;bil anterior.<br \/> \t&nbsp;<\/span><\/span><\/div>\n<div class=\"post-body entry-content\"> \t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Apesar de essas novas regras cont&aacute;beis poderem resultar em demonstra&ccedil;&otilde;es financeiras bem diferentes, o bom &eacute; que as novas demonstra&ccedil;&otilde;es passam a ser compar&aacute;veis &agrave;quelas divulgadas pelas empresas estrangeiras que adotam o IFRS. Diante desse cen&aacute;rio, os usu&aacute;rios das demonstra&ccedil;&otilde;es financeiras precisam conhecer bem as novas normas cont&aacute;beis segundo o IFRS e a legisla&ccedil;&atilde;o fiscal para cumprir com suas obriga&ccedil;&otilde;es fiduci&aacute;rias, principalmente quem tem a responsabilidade de recomendar decis&otilde;es de investimento.<\/span><\/span><\/div>\n<div class=\"post-body entry-content\">\n<hr \/><\/div>\n<div class=\"post-body entry-content\"> \t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>Fonte:<\/strong> Taiki Hirashima, Revista Capital Aberto (via <a href=\"http:\/\/blogabilidade.blogspot.com\/2010\/12\/demonstracoes-financeiras-no-modelo.html\" target=\"_self\" rel=\"noopener\">Blogabilidade<\/a>)<\/span><\/span><\/div>\n<div class=\"post-body entry-content\"> \t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">.<\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Demonstra&ccedil;&otilde;es financeiras no modelo IFRS exigir&atilde;o interpreta&ccedil;&atilde;o e conhecimento As demonstra&ccedil;&otilde;es financeiras preparadas de acordo<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,117],"tags":[],"class_list":["post-844","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-ifrs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IFRS: O desafio para a An\u00e1lise de Balan\u00e7o - 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\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS: O desafio para a An\u00e1lise de Balan\u00e7o - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Demonstra&ccedil;&otilde;es financeiras no modelo IFRS exigir&atilde;o interpreta&ccedil;&atilde;o e conhecimento As demonstra&ccedil;&otilde;es financeiras preparadas de acordo\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2010-12-27T17:52:25+00:00\" \/>\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=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/12\\\/27\\\/ifrs-o-desafio-para-a-analise-de-balanco\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/12\\\/27\\\/ifrs-o-desafio-para-a-analise-de-balanco\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"IFRS: O desafio para a An\u00e1lise de Balan\u00e7o\",\"datePublished\":\"2010-12-27T17:52:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/12\\\/27\\\/ifrs-o-desafio-para-a-analise-de-balanco\\\/\"},\"wordCount\":814,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Analise de Balan\u00e7o\",\"IFRS\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/12\\\/27\\\/ifrs-o-desafio-para-a-analise-de-balanco\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/12\\\/27\\\/ifrs-o-desafio-para-a-analise-de-balanco\\\/\",\"name\":\"IFRS: O desafio para a An\u00e1lise de Balan\u00e7o - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"datePublished\":\"2010-12-27T17:52:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/12\\\/27\\\/ifrs-o-desafio-para-a-analise-de-balanco\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/12\\\/27\\\/ifrs-o-desafio-para-a-analise-de-balanco\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/12\\\/27\\\/ifrs-o-desafio-para-a-analise-de-balanco\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IFRS: O desafio para a An\u00e1lise de Balan\u00e7o\"}]},{\"@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":"IFRS: O desafio para a An\u00e1lise de Balan\u00e7o - 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\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/","og_locale":"pt_BR","og_type":"article","og_title":"IFRS: O desafio para a An\u00e1lise de Balan\u00e7o - Prof. Alexandre Alcantara","og_description":"Demonstra&ccedil;&otilde;es financeiras no modelo IFRS exigir&atilde;o interpreta&ccedil;&atilde;o e conhecimento As demonstra&ccedil;&otilde;es financeiras preparadas de acordo","og_url":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2010-12-27T17:52:25+00:00","author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"IFRS: O desafio para a An\u00e1lise de Balan\u00e7o","datePublished":"2010-12-27T17:52:25+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/"},"wordCount":814,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"articleSection":["Analise de Balan\u00e7o","IFRS"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/","url":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/","name":"IFRS: O desafio para a An\u00e1lise de Balan\u00e7o - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"datePublished":"2010-12-27T17:52:25+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/ifrs-o-desafio-para-a-analise-de-balanco\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"IFRS: O desafio para a An\u00e1lise de Balan\u00e7o"}]},{"@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\/844","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=844"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/844\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}