Академический Документы
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Культура Документы
2016
Janeiro-2016
BALANO PATRIMONIAL
(Nova Composio do Ativo)
CIRCULANTE
Disponibilidades
Direitos Realizveis at 12 meses
Despesas do Exerccio Seguinte
2015
2014
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
Nota 1:
As aplicaes em instrumentos financeiros, inclusive derivativos,
e em direitos e ttulos de crditos, classificados no ativo realizvel
a longo prazo sero avaliados:
a) Pelo seu valor justo, quando se tratar de aplicaes destinadas
negociao ou disponveis para venda; e
b) Pelo valor de custo de aquisio ou valor de emisso, atualizado
conforme disposies legais ou contratuais, ajustado ao valor
provvel de realizao, quando este for inferior, no caso das
demais aplicaes e os direitos e ttulos de crdito;
Nota 2:
Devem constar no ativo realizvel a longo prazo os direitos
realizveis derivados de vendas, adiantamentos ou emprstimos a
sociedades coligadas ou controladas, diretores, acionistas ou
participantes no lucro da companhia, que no constiturem
negcios usuais na explorao do objeto da companhia.
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
INVESTIMENTOS
(Propriedade para Investimentos)
Os imveis (terrenos ou edifcios) de titularidade da empresa, so
definidos como:
1) Propriedade para Investimentos (subgrupo investimentos)
Mantida para auferir aluguel ou para valorizao do capital,
sujeita-se mensurao a valor justo ou a custo de aquisio, a
depreciao e a impairment.
O ganho ou a perda proveniente de alterao no valor justo deve ser
reconhecido no resultado do perodo.
2) Propriedade Ocupada (subgrupo Imobilizado) - Mantida para uso
na rea produtiva ou administrativa. Sujeita-se mensurao
apenas a custo de aquisio, a depreciao e a impairment.
CPC 28 Resol. CFC n 1.178/09 e Delib. CVM n 584/09
Anotaes:
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Expositor: Alberto Gonalves
FAIR VALUE
(Identificao)
Anotaes:
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Expositor: Alberto Gonalves
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.
Aps pesquisa de mercado realizada no final de X1, verifica-se que as
Lojas que ainda tm o produto Delta 1 novo, o esto comercializando
pelo valor de R$ 4.500,00.
1) Demonstrar os ajustes contbeis que devero ser realizados.
2) Informar o impacto fiscal.
Anotaes:
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Expositor: Alberto Gonalves
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INVESTIMENTOS - INFLUENTES
(Critrios de Avaliao )
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Expositor: Alberto Gonalves
INVESTIMENTOS NO INFLUENTES
(Critrios de Avaliao )
Os investimentos no influentes em outras sociedades sero avaliados pelo
custo de aquisio, deduzido de proviso para perdas provveis na realizao
do seu valor, quando essa perda estiver comprovada como permanente e que
no ser modificada em razo do recebimento, sem custo para a companhia,
de aes ou quotas bonificadas.
Lei n 6.404/76 Art. 183, inciso III
Anotaes:
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Expositor: Alberto Gonalves
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NO CIRCULANTE
Imobilizado
(-) Depreciao, Amortizao ou Exausto Acumulada
Contabilizar no ativo imobilizado os direitos que tenham por objeto bens
corpreos destinados manuteno das atividades da empresa ou exercidos
com essa finalidade, inclusive os decorrentes de operaes que transfiram
companhia os benefcios, riscos e controle desses bens.
Anotaes:
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Lei n 6.404/76 - Art. 179, inciso IV (redao dada pela Lei n 11.638/07 art. 1) e CPC 27 - IAS 16
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Anotaes:
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Expositor: Alberto Gonalves
10
IMOBILIZADO
(DEPRECIAO, AMORTIZAO E EXAUSTO)
A diminuio do valor dos elementos do ativo imobilizado ser registrada
periodicamente nas contas de:
a) Depreciao, quando corresponder perda do valor dos direitos que
tm por objetivo bens fsicos sujeitos a desgaste ou perda de utilidade
por uso, ao da natureza ou obsolescncia;
b) Amortizao, quando corresponder perda do valor do capital aplicado
em direitos cujo objeto sejam bens de utilizaao por prazo legal ou
contratualmente limitado;
c) Exausto, quando corresponder perda do valor, decorrente da sua
explorao, de direitos cujo objetivo sejam recursos minerais ou
florestais, ou bens aplicados nessa explorao.
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)
O custo de aquisio inicial a ser imobilizado ser o preo de aquisio
vista e demais custos diretamente relacionados para colocar o ativo no
local e em condio de uso.
Peas, equipamentos e demais bens de uso interno, bem como benfeitorias,
so classificados como imobilizado quando a empresa espera us-los por
mais de um ano.
CPC 27 Resol. CFC n 1.177/09 e Delib. CVM n 583/09
Custo de Aquisio
Todos os gastos necessrios para se ter o ativo em condies de ser operado
integram o custo deste ativo.
Nota fiscal do fornecedor principal
Nota fiscal do fornecedor secundrio
RPA
Anotaes:
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Expositor: Alberto Gonalves
12
CUSTO DE EMPRSTIMOS
(Ativao)
13
do
de
os
de
14
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)
Gastos incorridos at a entrega
Frete martimo: R$ 180.000,00
Seguro: R$ 56.000,00
Impostos: (Valores hipotticos)
Imposto de Importao - R$ 300.000,00
PIS R$ 55.500,00
COFINS R$ 255.000,00
ICMS R$ 640.000,00
IPI R$ 335.000,00
Gastos com materiais para a construo de Galpo para abrigar os
maquinrios R$ 100.000,00
Salrios e encargos pessoal (interno) R$ 30.000,00
Registrar contabilmente as operaes observando os aspectos societrios e
fiscais para empresas enquadradas no Lucro Real e Presumido.
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Expositor: Alberto Gonalves
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Anotaes:
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Expositor: Alberto Gonalves
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17
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Expositor: Alberto Gonalves
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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
1. Aplicar o percentual de depreciao correspondente parte no
depreciada do bem sobre os custos de substituio das partes e peas;
2. Apurar a diferena entre o total dos custos de substituio e o valor
determinado conforme item 1;
3. Escriturar o valor do item a dbito de despesa;
4. Escriturar o valor do item 2 a dbito de imobilizado, o qual ter seu
novo valor contbil deprecivel no novo prazo de vida til previsto.
Estudo de casos:
Empresa adquiriu Mquina de Injeo de Sopro com capacidade para
produo de 10.000 frascos de 355 ml dirios em 25/07/X1 para integrar o
seu ativo imobilizado, sendo que em 31/10/X2 realizou uma adaptao
neste maquinrio, para que o mesmo pudesse produzir tambm frascos de
475 ml, possibilitando assim o aumento da produtividade do maquinrio.
O custo total da adaptao foi de R$ 30.000,00.
Discorrer sobre os aspectos fiscais e societrios relativos operao.
Anotaes:
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
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Anotaes:
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Expositor: Alberto Gonalves
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Anotaes:
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Expositor: Alberto Gonalves
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Estudo de casos
Determinada empresa aluga um terreno pelo prazo de 5 anos pelo valor
mensal de R$ 10.000,00 conforme contrato. Visando melhor utilizao, a
mesma constri um Galpo no imvel alugado com gastos totais de R$
180.000,00.
Discorrer sobre os aspectos fiscais e societrios conforme hipteses a e
b.
a) O locador concorda que os gastos sejam deduzidos do valor do
aluguel pelo prazo do contrato.
b) O locador discorda que os gastos sejam deduzidos do valor do
aluguel pelo prazo do contrato.
Anotaes:
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Expositor: Alberto Gonalves
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Anotaes:
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Expositor: Alberto Gonalves
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IMOBILIZADO
O Ativo Imobilizado contempla os bens corpreos necessrios e em uso nas atividades.
Mquinas e Equipamentos
Ferramentas
Mveis e Utenslios
Computadores e Perifricos
Veculos
Embarcaes
Aeronaves
Edificaes
Benfeitorias em propriedade de terceiros
Benfeitorias em imveis prprios
Terrenos
Gado reprodutor
Minas
Jazidas
Construes em andamento
Anotaes:
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Expositor: Alberto Gonalves
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IMOBILIZADO
Consideram-se como imobilizado tambm:
Bens em trnsito;
Adiantamentos a fornecedores para compra ou construo desses bens (por
representarem inteno clara de imobilizao).
Estudo de casos
Determinada empresa produtora e distribuidora de bebidas frias, adquire o
equivalente a R$ 100.000,00 em geladeiras/frezeres alocando os mesmos
nos seus diversos clientes (bares, padarias e etc) atravs de Contrato de
Comodato.
Discorrer sobre os aspectos fiscais e societrios e de controle relativos
operao.
Anotaes:
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Expositor: Alberto Gonalves
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Adiantamentos a Fornecedores
No que concerne aos adiantamentos a fornecedores de bens, a Receita
Federal baixou o Parecer Normativo n 108/78, dando flexibilidade de
contabilizao, em que conclui que os adiantamentos a fornecedores de
mquinas, equipamentos e outros bens, que se destinem explorao do
objeto social ou a manuteno das atividades da empresa, constituem
direitos exercidos com a finalidade, classificveis, portanto, no Imobilizado.
No entanto, admissvel o registro a critrio exclusivo da pessoa jurdica no
ativo circulante ou no realizvel a longo prazo.
Anotaes:
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Expositor: Alberto Gonalves
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DEPRECIAO
(Tratamento Societrio Taxa Efetiva)
Anotaes:
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Expositor: Alberto Gonalves
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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.
Lei n 12.973/14 art.40, IN 162/98 e 130/99
Nota 1 Na utilizao de depreciao empresarial, atravs de quotas maiores ou menores
que a quota fiscal, as diferenas devero constar da apurao do Lucro Real.
Nota 2 A partir do perodo de apurao em que o valor total de depreciao fiscal
(considerada para fins fiscais) atingir o custo original, o valor da depreciao contbil (taxa
efetiva), registrado na escriturao comercial, dever ser adicionado ao lucro lquido para
efeito de determinao do lucro real.
Anotaes:
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Expositor: Alberto Gonalves
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Depreciao Acelerada
A depreciao acelerada de natureza contbil ou fiscal.
A de natureza contbil se origina da intensificao do uso do ativo, pelo aumento dos
turnos de trabalho.
A de natureza fiscal tem origem em incentivos fiscais.
Ambas decorrem da legislao 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:
1 um turno de oito horas.............. 1,0.
2 dois turnos de oito horas.......... 1,5.
3 trs turnos de oito horas............ 2,0.
(art.312 do RIR/99)
O encargo de que trata este artigo ser registrado na escriturao comercial.
(pargrafo nico)
Anotaes:
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Expositor: Alberto Gonalves
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Depreciao Acelerada
Contbil
Na contabilidade registra-se a depreciao normal do bem, considerando os turnos
trabalhados, sendo considerada dedutvel na apurao do lucro real, no, portanto
qualquer ajuste no Lalur.
Anotaes:
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Expositor: Alberto Gonalves
31
IMOBILIZADO
(Arrendamento Mercantil Financeiro e Operacional)
Anotaes:
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Expositor: Alberto Gonalves
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33
34
Anotaes:
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LEASING OPERACIONAL
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Expositor: Alberto Gonalves
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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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CONFLITO ENTRE NORMA FISCAL E CONTBIL
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Expositor: Alberto Gonalves
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Anotaes:
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
Mtodos de Depreciao
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Anotaes:
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Expositor: Alberto Gonalves
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Anotaes:
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Expositor: Alberto Gonalves
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Anotaes:
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Expositor: Alberto Gonalves
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Ano
Proporo
R$
5/15
33, 3300
20.000,00
4/15
26, 6700
16.000,00
3/15
20, 0000
12.000,00
2/15
13, 3300
8.000,00
1/15
6, 6700
4.000,00
Totais
15/15
100, 0000
60.000,00
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
O clculo da depreciao por unidade produzida ser:
D = 2.610.000,00 = R$ 0,87 por pea produzida
3.000.000
Anotaes:
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Expositor: Alberto Gonalves
45
Ano
Depreciao
Peas
Depreciao
Depreciao
por pea $
produzidas
Anual
Acumulada
0,87
500.000
435.000,00
435.000,00
0,87
580.000
504.600,00
939.600,00
0,87
620.000
539.400,00
1.479.000,00
0,87
800.000
696.000,00
2.175.000,00
0,87
500.000
435.000,00
2.610.000,00
3.000.000
2.610.000,00
Estudo de casos:
Discorrer sobre os impactos societrios e fiscais.
Anotaes:
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Expositor: Alberto Gonalves
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IMOBILIZADO
(Critrio para Baixa)
Nota:
O item baixado deve ser lanado como ganho ou perda no resultado.
CPC 27 - Resol. CFC n 1.177/09 e Delib. CVM n 583/09
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)
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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.
Devem ser considerados prejuzos ou lucros no operacionais apenas os
resultados decorrentes de alienao de bens ou direitos do ativo permanente.
(art.31 da Lei n. 9.249/95)
Estudo de casos:
Determinada empresa enquadrada no lucro real, efetua a venda de um
veculo conforme segue:
Data da aquisio: 30.06.X1
Valor original(Justo): R$ 60.000,00
Data da venda: 31.12.X2
Valor da venda: R$ 40.000,00
Discorrer sobre os aspectos societrios e fiscais inerentes operao.
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Expositor: Alberto Gonalves
48
Amortizao
O clculo da amortizao igual ao da depreciao pelo mtodo da linha
reta, (linear) sem valor residual.
A=C/n
Onde:
A = amortizao
C = custo
n = prazo relativo ao perodo
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Expositor: Alberto Gonalves
49
IMPAIRMENT
(Nova Exigncia)
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Expositor: Alberto Gonalves
50
ATIVO NO CIRCULANTE
(Valor Recupervel de Ativos Reviso Peridica)
A empresa dever efetuar, periodicamente, anlise sobre a recuperao
dos valores registrados no imobilizado (e no intangvel), a fim de que
sejam:
I registradas as perdas de valor do capital aplicado quando houver
deciso de interromper os empreendimentos ou atividades a que se
destinavam ou quando comprovado que no podero produzir resultados
suficientes para recuperao desse valor; ou
II revisados e ajustados os critrios utilizados para determinao da vida
til econmica estimada e para clculo da depreciao, exausto e
amortizao.
Nota: A partir de 1-01-2008 fica revogada a espontnea reavaliao
positiva.
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
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Expositor: Alberto Gonalves
51
Depreciao
Fator
Depreciao
Ajuste
Normal (A)
de Variao
Real (B)
RTT (A-B)
500.000
1,12
446.428,57
53.571,43
500.000
1,29
387.596,90
112.403,10
500.000
1,31
381.679,39
118.320,61
500.000
1,39
359.712,23
140.287,77
500.000
1,42
352.112,68
147.887,32
2.500.000,00
1.927.529,77
572.470,23
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Expositor: Alberto Gonalves
52
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Expositor: Alberto Gonalves
53
ATIVO IMOBILIZADO
(Reviso Econmica Inicial)
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
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ATIVO INTANGVEL
(Identificao)
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Expositor: Alberto Gonalves
56
Viabilidade tcnica;
Inteno de concluir o intangvel para us-lo ou vend-lo;
Capacidade para usar ou vender o intangvel;
Utilidade, benefcios futuros;
Disponibilidade de recursos para concluir o intangvel;
Capacidade de mensurar com segurana os gastos atribuveis.
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Expositor: Alberto Gonalves
57
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
A partir do balano a ser encerrado em 31.12.2008, fica revogado o
subgrupo ativo diferido (no circulante).
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)
A Empresa dever efetuar, periodicamente, anlise sobre a recuperao dos valores
registrados no imobilizado e no intangvel, a fim de que sejam:
I registradas as perdas de valor do capital aplicado quando houver deciso de
interromper os empreendimentos ou atividades a que se destinavam ou quando
comprovado que no podero produzir resultados suficientes para recuperao desse
valor; ou
II revisados e ajustados os critrios utilizados para determinao da vida til
econmica estimada e para clculo da depreciao, exausto e amortizao.
Nota:
A partir de 1. 01.2008 fica revogada a espontnea reavaliao positiva.
Anotaes:
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Expositor: Alberto Gonalves
60
TABELA DE DEPRECIAO DO ATIVO IMOBILIZADO TANGVEL
Taxa
Nmero de
Nmero de
Itens
anual (%)
meses
anos
Terrenos
Imveis
4
300
25
Mquinas e equipamentos
10
120
10
Mveis e utenslios
10
120
10
Instalaes
10
120
10
Veculos
20
60
5
Computadores e perifricos
20
60
5
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Expositor: Alberto Gonalves
61
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Expositor: Alberto Gonalves