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A0871p0175 PDF
A0871p0175 PDF
2016
Janeiro-2016
2
BALANO PATRIMONIAL
(Nova Composio do Ativo)
Disponibilidades
Direitos Realizveis at 12 meses
Despesas do Exerccio Seguinte
NO CIRCULANTE
Ralizvel a Longo Prazo
Investimentos
Imobilizado
Intangvel
CPC 26 Resol. CFC n 1.185/09 e Delib. CVM n 595/09
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Expositor: Alberto Gonalves
3
Lei n 6.404/76 Art. 179 e 183 (na redao dada pela Lei n 11.941/09, art. 37) e CPCs 05
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Expositor: Alberto Gonalves
4
INVESTIMENTOS
(Propriedade para Investimentos)
Anotaes:
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Expositor: Alberto Gonalves
5
FAIR VALUE
(Identificao)
CPC 12
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Expositor: Alberto Gonalves
6
O conceito de valor justo apresenta certo grau de subjetividade haja vista que
contempla a noo de valor.
Valor justo aquele pelo qual o ativo ou passivo pode ser trocado, existindo um
conhecimento amplo e disposio por parte dos envolvidos no negcio, em uma
transao sem favorecimentos (*).
(*) SANTOS, Jos Luiz dos. Ativos intangveis: teste de impairment. In:
ENCONTRO DA ANPAD, XXVII, 2003, Atibaia. Anais...Rio de Janeiro: ANPAD,
2003.
Estudo de casos:
A empresa A adquire um Computador Marca Delta 1 em 31.05.X1 pelo
valor de R$ 5.400,00. Em 02.12.X1 lanado no mercado pelo fabricante,
o Computador Marca Delta 1 Plus pelo valor de R$ 4.920,00.
Anotaes:
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Expositor: Alberto Gonalves
7
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INVESTIMENTOS - INFLUENTES
(Critrios de Avaliao )
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Expositor: Alberto Gonalves
INVESTIMENTOS NO INFLUENTES
(Critrios de Avaliao )
Anotaes:
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Expositor: Alberto Gonalves
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NO CIRCULANTE
Imobilizado
(-) Depreciao, Amortizao ou Exausto Acumulada
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Expositor: Alberto Gonalves
10
IMOBILIZADO
(DEPRECIAO, AMORTIZAO E EXAUSTO)
Lei n 6.404/76 Art. 183, 2 (na redao dada pela Lei n 11.941/09 art.
37) e CPC 27
Anotaes:
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Expositor: Alberto Gonalves
11
IMOBILIZADO
(Custo Inicial e Valor Agregado)
Custo de Aquisio
Todos os gastos necessrios para se ter o ativo em condies de ser operado
integram o custo deste ativo.
Anotaes:
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Expositor: Alberto Gonalves
12
CUSTO DE EMPRSTIMOS
(Ativao)
Anotaes:
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Expositor: Alberto Gonalves
13
Notas:
Estudo de casos:
Determinada empresa optante/enquadrada no Lucro Real, inicia processo de
importao de maquinrios conforme segue:
Origem: Japo
Valor total U$ 1.650.000,00
Taxa de Cambio:
31.01.X1 1,85
28.02.X1 1,88
31.03.X1 1,96
Forma de pagamento:
30% na contratao (31.01.X1)
40% - na entrega (30 dias aps a contratao - 28.02.X1)
30% - 30 dias aps a entrega (31.03.X1)
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Expositor: Alberto Gonalves
15
Anotaes:
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Expositor: Alberto Gonalves
16
Anotaes:
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
18
A pessoa jurdica tributada pelo com base no lucro real que incorrer em
gastos com reparos ou substituio de partes e peas de bens de seu ativo
imobilizado, de que resulte aumento da vida til superior a um ano,
dever:
Parecer Normativo 22/87
Estudo de casos:
Anotaes:
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Expositor: Alberto Gonalves
19
Anotaes:
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Expositor: Alberto Gonalves
20
Estudo de casos
Anotaes:
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Expositor: Alberto Gonalves
21
Anotaes:
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Expositor: Alberto Gonalves
22
Estudo de casos
Anotaes:
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Expositor: Alberto Gonalves
23
Anotaes:
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Expositor: Alberto Gonalves
24
IMOBILIZADO
Anotaes:
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Expositor: Alberto Gonalves
25
IMOBILIZADO
Consideram-se como imobilizado tambm:
Bens em trnsito;
Estudo de casos
Anotaes:
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Expositor: Alberto Gonalves
26
Adiantamentos a Fornecedores
Anotaes:
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Expositor: Alberto Gonalves
27
DEPRECIAO
(Tratamento Societrio Taxa Efetiva)
Anotaes:
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Expositor: Alberto Gonalves
28
DEPRECIAO
(Tratamento Fiscal)
Para efeito fiscal, poder ser computada como custo ou despesas, em cada
ano-calendrio a importncia correspondente diminuio do valor dos
bens do ativo resultante do desgaste pelo uso, ao da natureza e
obsolescncia normal, segundo Tabela Fiscal de Depreciao da RFB.
Anotaes:
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Expositor: Alberto Gonalves
29
Depreciao Acelerada
A depreciao acelerada de natureza contbil ou fiscal.
Depreciao Acelerada
Contbil
Em relao aos bens mveis, podero ser adotados, em funo do numero de horas
dirias de operao, os seguintes coeficientes de depreciao acelerada:
(art.312 do RIR/99)
(pargrafo nico)
Anotaes:
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Expositor: Alberto Gonalves
30
Depreciao Acelerada
Contbil
(art.313 do RIR/99)
Anotaes:
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Expositor: Alberto Gonalves
31
IMOBILIZADO
(Arrendamento Mercantil Financeiro e Operacional)
Nota1:
Na data de incio do leasing financeiro, o arrendamento deve
reconhecer em contas especficas, os arrendamentos como ativo e
passivo por quantias iguais ao valor justo da propriedade arrendada.
Nota 2:
Um arrendamento financeiro d origem despesas de depreciao e
financeira para cada perodo contbil.
Nota 3:
O bem arrendado e ativado sujeito a teste de reduo ao valor
recupervel de ativo.
CPC 06 (R1) - Resol. CFC n 1.304/10 e Delib. CVM n 645/10
Anotaes:
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Expositor: Alberto Gonalves
32
Anotaes:
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DEPRECIAO
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Expositor: Alberto Gonalves
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(CPC 13)
Estudo de casos.
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Expositor: Alberto Gonalves
34
Anotaes:
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LEASING OPERACIONAL
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Expositor: Alberto Gonalves
35
As despesas devem ser reconhecidas no resultado pelo critrio pro rata dia,
em funo da data de vencimento das contraprestaes, mediante a
utilizao do mtodo linear, observada a competncia.
Anotaes:
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Expositor: Alberto Gonalves
36
Esta norma conflita com o disposto na NBC T 10.2 - subitem 10.2.2.1, que
estipula que o valor do bem arrendado (na modalidade de leasing financeiro)
integra o imobilizado no ativo permanente da arrendatria, j a partir da
contratao.
Anotaes:
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Expositor: Alberto Gonalves
37
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Expositor: Alberto Gonalves
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Anotaes:
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Expositor: Alberto Gonalves
Mtodos de Depreciao
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Expositor: Alberto Gonalves
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Ano Proporo % R$
Estudo de casos:
Considerando a aquisio de um veculo pelo valor de R$ 60.000,00 em
02/01/X, a empresa em funo do uso contnuo do veculo optou por
utilizar a depreciao atravs do Mtodo da Soma dos Dgitos.
Discorrer sobre os aspectos societrios e fiscais para:
a) Lucro Real
b) Lucro Presumido
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Expositor: Alberto Gonalves
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Anotaes:
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Expositor: Alberto Gonalves
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Exemplo:
Aquisio de Maquinrio - R$ 2.610.000,00
Estimativa da quantidade de peas a serem produzidas pelo bem:
3.000.000 (trs milhes de peas)
Tempo 5 anos
Anotaes:
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Expositor: Alberto Gonalves
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Estudo de casos:
Discorrer sobre os impactos societrios e fiscais.
Anotaes:
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Expositor: Alberto Gonalves
46
IMOBILIZADO
(Critrio para Baixa)
Nota:
Dever ser mantida em boa guarda a documentao relativa a baixa de item do Ativo
Imobilizado sob pena de glosa.
1 C.C. Acdo .n 101-81.509/91(DOU de 08.08.1991)
Anotaes:
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Expositor: Alberto Gonalves
47
PREJUZOS NO OPERACIONAIS
Os prejuzos no operacionais, somente podero ser compensados com
lucros da mesma natureza, observado o limite previsto no art.15 de Lei n
9.065/95.
Estudo de casos:
Anotaes:
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Expositor: Alberto Gonalves
48
Amortizao
A=C/n
Onde:
A = amortizao
C = custo
n = prazo relativo ao perodo
Anotaes:
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Expositor: Alberto Gonalves
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IMPAIRMENT
(Nova Exigncia)
Anotaes:
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Expositor: Alberto Gonalves
50
ATIVO NO CIRCULANTE
(Valor Recupervel de Ativos Reviso Peridica)
Lei n 6.404/76 Art. 183, 3 (redao dada pela Lei n 11.941/09 art. 37) e CPCs 01 (R1),
27,37 (R1) e 43 (R1) e ICPC 10
Anotaes:
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Expositor: Alberto Gonalves
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a) O valor lquido que pode ser obtido pela venda seja de 600.000,00
b) O valor presente de fluxos de caixa futuros estimados que deve
resultar do uso desse ativo seja de 700.000,00.
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Expositor: Alberto Gonalves
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Anotaes:
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Expositor: Alberto Gonalves
53
ATIVO IMOBILIZADO
(Reviso Econmica Inicial)
Anotaes:
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Expositor: Alberto Gonalves
54
NO CIRCULANTE
Intangvel
(-) Amortizao Acumulada
Nota 1:
Os direitos classificados no intangvel sero lanados pelo custo incorrido na
aquisio deduzido do saldo da respectiva conta de amortizao.
Nota 2:
A amortizao ser contabilizada na medida da perda do valor do capital na
aquisio de direitos da propriedade da marca ou patente e quaisquer outros
direitos com existncia ou exerccio de durao limitada.
Anotaes:
Lei n 6.404/76 - Arts. 179 (inc. VI) e 183 (inc. VII e 2, b) (na redao dada pela MP n449/08 art.36) e IAS 38
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Expositor: Alberto Gonalves
55
ATIVO INTANGVEL
(Identificao)
Nota:
A empresa controla um ativo quando detm o poder de obter benefcios
econmicos futuros do recurso e de restringir o acesso de terceiros a esses
benefcios.
CPC 04 (R1) Resol. CFC n 1.303/10 e Delib. CVM n 644/10
Anotaes:
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Expositor: Alberto Gonalves
56
NO CIRCULANTE
Gastos com Pesquisa e Desenvolvimento
Anotaes:
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Expositor: Alberto Gonalves
57
ATIVO NO CIRCULANTE - INTANGVEL
O Ativo Intangvel contempla os bens incorpreos (direitos) necessrios e em
uso nas atividades.
Marcas;
Patentes;
Concesses Pblicas
Aplicativos de Informtica
Licenas, Franquias, Receitas, Frmulas
Anotaes:
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Expositor: Alberto Gonalves
58
ATIVO DIFERIDO
(Revogao)
PERMANENTE
Diferido
(-) Amortizao Acumulada
Nota 1:
O saldo existente em 31.12.2008 no ativo diferido que, pela sua natureza,
no puder ser alocado a outro grupo de contas, poder permanecer no ativo
sob essa classificao, at sua completa amortizao.
Lei n 6.404/76 - Arts. 179 (inc. V), 183 ( 2, b) e 299-A (Revogado, arts. 36, 37, 65 e 66 da Lei
n11. 941/2009)
Anotaes:
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Expositor: Alberto Gonalves
59
ATIVO NO CIRCULANTE
(Valor Recupervel de Ativos Reviso Peridica)
Nota:
A partir de 1. 01.2008 fica revogada a espontnea reavaliao positiva.
Anotaes:
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves