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28/10/2009
1 ENQUADRAMENTO SOCIETRIO
Para correta interpretao e aplicao das novas regras,
fundamental o identificar o tipo societrio ao qual a empresa se
enquadra.
1) S/A de capital aberto
2) S/A de capital fechado Grande Porte
3) S/A de capital fechado PL Reduzido
4) S/A de capital fechado PL Elevado
5) Sociedade LTDA Grande Porte
6) Sociedade LTDA Pequeno ou Mdio Porte
Lei n 11.638/07
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
5
4 SOCIEDADE ANONIMA DE CAPITAL FECHADO DE GRANDE PORTE
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Expositor: Alberto Gonalves
Nota 1:
PL inferior a R$ 1.000.000,00 apresentando em seu quadro menos de vinte acionistas, fica
dispensada de publicar em pleno as demonstraes financeiras.
PL inferior a R$ 2.000.000,00 no ser obrigada elaborao da DFC (Demonstrao do Fluxo de
Caixa).
As companhias fechadas (nas duas modalidades de PL acima) ficam dispensadas de elaborar DVA
(Demonstrao do Valor Adicionado).
Nota 2:
As sociedades em tela esto sujeitas as atuais e futuras normatizaes do CFC, de natureza
estritamente contbil, e as suas demonstraes financeiras no se sujeitaro a auditoria independente.
Nota 3:
As sociedades em tela estaro sujeitas ao prvio registro e decorrente fiscalizao de CVM apenas na
hiptese de decidirem pelo lanamento de seus ttulos mobilirios no mercado (abertura do capital)
Leis n 6.404/76 (Arts. 4 e 294) e 11.638/07 (Art. 1)
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Expositor: Alberto Gonalves
Definio sociedade annima de capital fechado aquela cujos valores mobilirios (Ex:
Aes e Debntures) no so negociados no mercado, e os seus acionistas respondem
apenas pelo valor da participao subscrita ou adquirida. Considera-se S/A de Capital
Fechado PL Elevado, a sociedade annima que apresenta PL igual ou superior a R$
2.000.000,00.
NOTA 1: As sociedades em tela esto sujeitas s atuais e futuras normatizaes do CFC, de natureza
estritamente contbil, e as suas demonstraes financeiras no se sujeitaro a auditoria independente.
NOTA 2: As sociedades em tela estaro sujeitas ao prvio registro e decorrente fiscalizao da
CVM apenas na hiptese de decidirem pelo lanamento de seus ttulos mobilirios no mercado
(abertura do capital).
Lei ns 6.404/76 (Arts. 4 e 294) e 11.638/07 (Art. 1)
Anotaes:
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Expositor: Alberto Gonalves
Aplicao a Sociedade Limitada Grande Porte deve observar em pleno todas as novas
exigncias de escriturao contbil. Alm disso, dever elabora todas as demonstraes
no novo perfil, ficando dispensada apenas de Demonstrao do Valor Adicionado.
NOTA 1: As sociedades em tela esto sujeitas s atuais e futuras normatizaes da CVM de natureza
estritamente contbil (e no fiscalizatria) e as suas demonstraes financeiras se sujeitaro
autoridade independente.
NOTA 2: As sociedades em tela estaro sujeitas ao prvio registro e decorrente fiscalizao da
CVM apenas na hiptese de decidirem pelo lanamento de seus ttulos mobilirios no mercado
(abertura do capital).
NOTA 3: As sociedades em tela no so obrigadas a publicar as suas demonstraes financeiras, o
que ocorrer na hiptese de abertura de capital.
Leis ns 10.406/02 (Arts. 1052 e 1179 a 1195) e 11.638/07 (Arts. 1 e 3)
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Expositor: Alberto Gonalves
Nota 1: A sociedade em tela fica dispensada de elaborar a DFC (Demonstrao dos Fluxos de Caixa) e
a DVA (Demonstrao do Valor Adicionado).
Nota 2: A sociedade em tela esta sujeita atual e futuras normatizaes do CFC, de natureza
estritamente contbil, e as suas demonstraes financeiras no se sujeitaro auditoria independente.
Nota 3: A sociedade em tela estar sujeita ao prvio registro e decorrente fiscalizao da CVM
apenas na hiptese de decidirem pelo lanamento de seus ttulos mobilirios no mercado (abertura do
capital).
Lei ns 10.406/02 (Arts. 1052 e 1179 a 1195) e 11.638/07 (Arts. 1 e 3)
Anotaes:
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Expositor: Alberto Gonalves
10
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
12
Ativo Circulante
Ativo No Circulante
Passivo Circulante
Passivo No Circulante
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Expositor: Alberto Gonalves
13
Anotaes:
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Expositor: Alberto Gonalves
14
NO CIRCULANTE
PATRIMNIO LQUIDO
Capital Social
Reservas de Capital
Ajustes de Avaliao Patrimonial
Reservas de Lucros
Aes em Tesouraria
Prejuzos Acumulados
Arts. 178 e 180 a 182 (na redao dada pela MP n 449/08 art. 36)
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Expositor: Alberto Gonalves
15
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Expositor: Alberto Gonalves
16
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
19
18 ATIVO CIRCULANTE
(Critrios de Contabilizao)
CIRCULANTE
Disponibilidades
Direitos Realizveis at o Exerccio Seguinte
Despesas do Exerccio Seguinte
NOTA:
As aplicaes em instrumentos financeiros, inclusive derivativos, e em direitos e ttulos de crditos
sero classificados no ativo circulante:
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;
Lei n 6.404/76 art. 183(com redao dada pela Lei n 11.638/07 art. 1 e MP n 449/08 art.36)
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Expositor: Alberto Gonalves
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19 ATIVO CIRCULANTE
(Avaliao dos Estoques)
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
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Lei n 6.404/76 Art. 183, inciso VIII (na redao dada pela Lei n 11.638/07 art. 1)
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Expositor: Alberto Gonalves
23
NO CIRCULANTE
Investimentos
(-) Proviso para Perdas Provveis na Realizao
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Expositor: Alberto Gonalves
24
23 INVESTIMENTOS - INFLUENTES
(Critrios de Avaliao )
Lei n 6.404/76 Arts. 243 e 248 (nova redao) e IAS 24, 27, 28 e 31
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Expositor: Alberto Gonalves
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24 INVESTIMENTOS NO INFLUENTES
(Critrios de Avaliao )
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Expositor: Alberto Gonalves
26
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.
Lei n 6.404/76 - Art. 179, inciso IV (redao dada pela Lei n 11.638/07 art. 1) e IAS 16
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Expositor: Alberto Gonalves
27
26 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
objeto 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 utilizao por prazo legal ou contratualmente
limitado;
c) Exausto, quando corresponder perda do valor, decorrente da sua explorao,
de direitos cujo objeto sejam recursos minerais ou florestais, ou bens aplicados
nessa explorao.
Lei n 6.404/76 - Art. 183, 2 (na redao dada pela MP n 449/08 art. 36)
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Expositor: Alberto Gonalves
28
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
29
28 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 (redao dada pela MP n449/08, arts.36, 37, 65 e 66)
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Expositor: Alberto Gonalves
30
29 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
31
30 PASSIVO - EXIGIBILIDADES
(Critrios de Contabilizao)
PASSIVO CIRCULANTE
Exigibilidades (Obrigaes Vencveis no Exerccio Seguinte)
PASSIVO NO CIRCULANTE
Exigibilidades (Obrigaes Vencveis em prazo maior)
As obrigaes da empresa, inclusive financiamentos para aquisio de direitos do
ativo no circulante, sero classificadas no passivo circulante, quando se vencerem
no exerccio seguinte e no passivo exigvel a longo prazo, se tiverem vencimento em
prazo maior.
Lei n 6.404/76 - Art. 180 (na redao dada pela MP n 449/08 art. 36)
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Expositor: Alberto Gonalves
32
31 PASSIVO - EXIGIBILIDADES
(Contas a Pagar, Provises e Contingncias)
No balano, os elementos do passivo sero lanados de acordo com os
seguintes critrios:
I as obrigaes, encargos e riscos, conhecidos ou calculveis, inclusive o
IRPJ/CSLL a pagar com base no resultado do exerccio, sero computados pelo
valor atualizado at a data do balano;
II as obrigaes em moeda estrangeira, com clusula de paridade cambial, sero
convertidas em moeda nacional taxa de cmbio em vigor na data do balano;
III as obrigaes, encargos e riscos classificados no passivo no circulante sero
ajustados ao seu valor presente, sendo os demais ajustados quando houver efeito
relevante.
Lei n 6.404/76 - Art. 184 (redao dada pela MP n 449/08 art. 36) e IAS 37
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Expositor: Alberto Gonalves
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32 PASSIVO - REF
(Revogao)
Lei n 6.404/76 - Arts. 181 e 299-B (redao dada pela MP n 449/08 arts. 37, 65 e 66)
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Expositor: Alberto Gonalves
34
33 PL CAPITAL SOCIAL
(Critrios de Contabilizao)
PATRIMNIO LQUIDO
Capital Social
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Expositor: Alberto Gonalves
35
34 PL RESERVAS DE CAPITAL
(Critrios de Contabilizao)
PATRIMNIO LQUIDO
Reservas de Capital
Sero classificadas como reservas de capital as contas que registrarem:
a) a contribuio do subscritor de aes que ultrapassar o valor de nominal e a parte do
preo de emisso das aes sem valor nominal que ultrapassar a importncia destinada
formao do capita social, inclusive nos casos de converso em aes de debntures ou
partes beneficirias; e
b) o produto da alienao de partes beneficirias e bnus de subscrio.
Nota:
A partir de 1.01.2008 fica revogada a possibilidade de contabilizao como reservas de capital:
1 o prmio recebido na emisso de debntures; e
2 as doaes e as subvenes para investimentos.
Lei n 6.404/76 - Art. 182(redao dada pela Lei n 11.638/07 art. 1) e IAS 20 (Subv. Governam.)
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Expositor: Alberto Gonalves
36
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Nota 2:
Os saldos existentes na conta Reservas de Reavaliao devero ser mantidos at a sua efetiva
realizao ou estornados at o final de 31.12.2008.
Leis n 6.404/76 - Art. 182, 3 (redao dada pela Lei n 11.638/07 art. 1 ) e 11.638/07 art. 6, e MP n 449/08 (art.36)
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Expositor: Alberto Gonalves
37
36 PL RESERVAS DE LUCROS
(Critrios de Contabilizao)
PATRIMNIO LQUIDO
Reserva de Lucros
Reserva Legal
Reservas Estatutrias
Reservas para Contingncias
Reservas para Incentivos Fiscais
Reteno de Lucros
Reserva de Lucros a Realizar
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Expositor: Alberto Gonalves
38
37 RESERVAS DE LUCROS
(Reserva de Incentivos Fiscais)
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Expositor: Alberto Gonalves
39
38 PL - RESERVAS DE LUCROS
(Limite)
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Expositor: Alberto Gonalves
40
39 RESULTADO DO EXERCCIO
(Critrios de contabilizao)
Na determinao do resultado do exerccio os valores sero computados pelo
regime de competncia e observado o princpio do confronto entre as receitas e os
gastos correspondentes, ou seja:
a) as receitas e os rendimentos ganhos no perodo, independentemente da sua
realizao em moeda; e
b) os custos, despesas, encargos e perdas, incorridos, correspondentes a essas
receitas e rendimentos.
Nota:
Devero constar logo aps o resultado do exerccio (e j provisionados CSLL/IRPJ) as participaes
de debntures, de empregados e administradores, mesmo na forma de instrumentos financeiros e de
instituies ou fundos de assistncia ou previdncia de empregados que no se caracterizem como
despesas.
Lei n 6.404/76 - Art. 187, (na redao dada pela MP n 449/08 art. 36) e IAS 18 (Receita)
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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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42 LUCRO REAL
(Base de Clculo do IRPJ)
(+/-) Lucro/Prej. Lquido Contbil antes do IRPJ (Lei da S/A)
(+) Adies Exigidas
(-) Excluses Permitidas
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(=) Lucro Real antes das Compensaes/Prejuzo Fiscal
(-) Compensao de PNO
(-) Compensao de PF
(=) Lucro Real
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RIR/99 Arts. 247 e 248
Anotaes:
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Expositor: Alberto Gonalves
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IN 390/04 Art. 37
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Expositor: Alberto Gonalves
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44 PIS-PASEP/COFINS
(Fato Gerador)
A Contribuio para o PIS-PASEP/COFINS, com a incidncia nocumulativa, tem como fato gerador o faturamento mensal, assim
entendido o total das receitas auferidas pela pessoa jurdica,
independentemente de sua denominao ou classificao contbil.
O total das receitas compreende a receita bruta da venda de bens e
servios nas operaes em conta prpria ou alheia e todas as demais
receitas auferidas pela pessoa jurdica.
Anotaes:
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves
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Expositor: Alberto Gonalves