<div id="pf1" class="pf w0 h0" data-page-no="1"><div class="pc pc1 w0 h0"><img class="bi x0 y0 w1 h1" alt="" src="https://files.passeidireto.com/0b082d39-5db9-4dd0-a848-9df4ced4a49b/bg1.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws3">FUNDAÇÃO INSTITUT<span class="_0 blank"></span>O DE P<span class="_0 blank"></span>ESQUISA<span class="_1 blank"> </span>S</div><div class="t m0 x2 h2 y2 ff1 fs0 fc0 sc0 ls0 ws3">CO<span class="_0 blank"></span>NT<span class="_0 blank"></span>ÁBEIS, A<span class="_2 blank"></span>TUARIAIS E FINAN<span class="_0 blank"></span>CEIRAS, FEA/USP</div><div class="t m0 x3 h3 y3 ff2 fs1 fc1 sc0 ls0 ws3">ELISEU MAR<span class="_0 blank"></span>TINS</div><div class="t m0 x3 h3 y4 ff2 fs1 fc1 sc0 ls0 ws3">ERNESTO R<span class="_0 blank"></span>UBENS GELBCKE</div><div class="t m0 x3 h3 y5 ff2 fs1 fc1 sc0 ls0 ws3">ARIOV<span class="_2 blank"></span>ALDO DOS SANTOS</div><div class="t m0 x3 h3 y6 ff2 fs1 fc1 sc0 ls0 ws3">SÉRGIO D<span class="_0 blank"></span>E IUDÍCIBUS</div><div class="t m0 x4 h4 y7 ff1 fs2 fc2 sc0 ls0 ws3">M<span class="_3 blank"> </span>ANU<span class="_4 blank"></span>AL <span class="_5 blank"></span><span class="fs3 ls1">DE</span></div><div class="t m0 x4 h5 y8 ff1 fs4 fc2 sc0 ls0 ws0">C<span class="_4 blank"></span>O<span class="_2 blank"></span>NT<span class="_6 blank"></span>AB<span class="_4 blank"></span>ILID<span class="_0 blank"></span>AD<span class="_4 blank"></span>E</div><div class="t m0 x4 h5 y9 ff1 fs4 fc2 sc0 ls0 ws0">SOCIET<span class="_6 blank"></span>ÁRIA</div><div class="t m0 x3 h6 ya ff1 fs5 fc1 sc0 ls0 ws3">AP<span class="_0 blank"></span>LICÁ<span class="_7 blank"></span>VEL A T<span class="_4 blank"></span>O<span class="_4 blank"></span>DAS A<span class="_1 blank"> </span>S SOCIEDADES</div><div class="t m0 x3 h7 yb ff1 fs6 fc1 sc0 ls0 ws3">DE ACO<span class="_4 blank"></span>RDO COM AS N<span class="_0 blank"></span>ORMAS INTERNACIO<span class="_4 blank"></span>NAIS E DO CPC</div><div class="t m0 x3 h3 yc ff2 fs1 fc3 sc0 ls0 ws1">2<span class="ff3 fs7 ws2 v1">a</span><span class="ls2 ws5"> EDIÇ<span class="_3 blank"> </span>ÃO</span></div><div class="t m0 x5 h8 yd ff4 fs8 fc4 sc0 ls0">NOVA</div><div class="t m0 x6 h8 ye ff4 fs8 fc4 sc0 ls0 ws3">EDIÇÃO A<span class="_4 blank"></span>TUALIZADA</div><div class="t m0 x7 h8 yf ff4 fs8 fc4 sc0 ls0 ws3">COM AS NORMAS</div><div class="t m0 x7 h8 y10 ff4 fs8 fc4 sc0 ls0">INTERNACIONAIS</div><div class="t m0 x8 h8 y11 ff4 fs8 fc4 sc0 ls0 ws3">E CPC<span class="fs9">S</span></div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,-833.386000,-90.708700]}'></div></div> <div id="pf2" class="pf w2 h9" data-page-no="2"><div class="pc pc2 w2 h9"><div class="t m0 x9 ha y12 ff5 fsa fc0 sc0 ls0 ws6">3<span class="fsb ws7 v2">a</span><span class="ws3"> Prova<span class="_8 blank"> </span>3<span class="fsb ws7 v2">a</span> Prova</span></div><div class="t m0 xa hb y13 ff6 fsc fc0 sc0 ls0 ws3">Manual de </div><div class="t m0 xb hb y14 ff6 fsc fc0 sc0 ls0 ws3">Contabilidade Societária</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf3" class="pf w2 h9" data-page-no="3"><div class="pc pc3 w2 h9"><div class="c xc y15 w3 hc"><div class="t m0 xd ha y16 ff7 fsa fc5 sc0 ls0 ws6">4<span class="fsd ws8 v2">a</span><span class="ws9"> Prova<span class="_9 blank"> </span></span>4<span class="fsd ws8 v2">a</span><span class="ws9"> Prova</span></div></div><div class="t m0 xe hd y17 ff8 fse fc5 sc0 ls0 ws3">P<span class="_0 blank"></span>ara alguns livros é disponibilizado Material</div><div class="t m0 xf hd y18 ff8 fse fc5 sc0 ls0 ws3">Complementar e/ou de Apoio no site da editora. </div><div class="t m0 x10 hd y19 ff8 fse fc5 sc0 ls0 ws3">V<span class="_2 blank"></span>erifique se há material disponível para este livro em</div><div class="t m0 x11 hd y1a ff8 fse fc6 sc0 ls0">atlas.com.br</div><a class="l"><div class="d m1" style="border-style:none;position:absolute;left:273.046000px;bottom:100.654000px;width:54.370000px;height:12.390000px;background-color:rgba(255,255,255,0.000001);"></div></a></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf4" class="pf w2 h9" data-page-no="4"><div class="pc pc4 w2 h9"><div class="t m0 x9 ha y12 ff5 fsa fc0 sc0 ls0 ws6">3<span class="fsb ws7 v2">a</span><span class="ws3"> Prova<span class="_8 blank"> </span>3<span class="fsb ws7 v2">a</span> Prova</span></div><div class="t m0 x12 he y1b ff6 fsf fc7 sc0 ls0 wsa">FIPEC<span class="_0 blank"></span>AFI</div><div class="t m0 x13 he y1c ff6 fsf fc7 sc0 ls0 ws3">F<span class="_4 blank"></span>undação Instituto de P<span class="_4 blank"></span>esquisas Contábeis, </div><div class="t m0 x14 he y1d ff6 fsf fc7 sc0 ls0 ws3">A<span class="_0 blank"></span>tuariais e Financeiras. FEA/USP</div><div class="t m0 x15 hf y1e ff6 fs10 fc0 sc0 ls0 ws3">Manual de Contabilidade </div><div class="t m0 xa hf y1f ff6 fs10 fc0 sc0 ls0">Societária</div><div class="t m0 x16 h10 y20 ff6 fs8 fc0 sc0 ls0 ws3">Aplicável a todas as sociedades</div><div class="t m0 x17 h11 y21 ff9 fs11 fc0 sc0 ls0 ws3">De acordo com as normas internacionais e do CPC</div><div class="t m0 x18 h12 y22 ff9 fs12 fc0 sc0 ls0 ws3">Eliseu Martins</div><div class="t m0 x19 h12 y23 ff9 fs12 fc0 sc0 ls0 ws3">Ernesto R<span class="_4 blank"></span>ubens Gelbcke</div><div class="t m0 xa h12 y24 ff9 fs12 fc0 sc0 ls0 ws3">Ariovaldo dos Santos</div><div class="t m0 x1a h12 y25 ff9 fs12 fc0 sc0 ls0 ws3">Sérgio de Iudícibus</div><div class="t m0 x11 h11 y26 ff9 fs11 fc0 sc0 ls0">2<span class="ffa">ª</span><span class="ws3"> Edição</span></div><div class="t m0 x1b h13 y27 ff9 fse fc0 sc0 ls0 ws3">SÃO P<span class="_2 blank"></span>AULO</div><div class="t m0 x1c h13 y28 ff9 fse fc0 sc0 ls0 ws3">EDITORA A<span class="_2 blank"></span>TLAS S.A. \u2013 2013</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf5" class="pf w4 h0" data-page-no="5"><div class="pc pc5 w4 h0"><img fetchpriority="low" loading="lazy" class="bi x1d y29 w5 h14" alt="" src="https://files.passeidireto.com/0b082d39-5db9-4dd0-a848-9df4ced4a49b/bg5.png"><div class="t m0 x1e h15 y2a ffb fs13 fc5 sc0 ls0 ws3">© 2010 by Editora Atlas S. A.</div><div class="t m0 x1f h15 y2b ffb fs13 fc5 sc0 ls0 ws3">1. ed. 2010; 2. ed. 2013 (4 impressões)</div><div class="t m0 x20 h15 y2c ffc fs13 fc5 sc0 ls0">Capa<span class="ffb ws3">: Leonardo Hermano</span></div><div class="t m0 x21 h15 y2d ffc fs13 fc5 sc0 ls0">Composição<span class="ffb ws3">: Lino-Jato Editoração Gráfica</span></div><div class="t m0 x22 h16 y2e ffd fs14 fc5 sc0 ls0 ws3">Dados Internacionais de Catalogação na Publicação (CIP)</div><div class="t m0 x16 h16 y2f ffd fs14 fc5 sc0 ls0 ws3">(Câmara Brasileira do Livro, SP<span class="_7 blank"></span>, Brasil)</div><div class="t m0 x15 h15 y30 ffb fs13 fc5 sc0 ls0 ws3">Manual de contabilidade societária / Eliseu Martins . . . </div><div class="t m0 x21 h15 y31 ffb fs13 fc5 sc0 ls0 ws3">[et. al.]. \u2013 2. ed. \u2013 São Paulo : Atlas, 2013.</div><div class="t m0 x23 h15 y32 ffb fs13 fc5 sc0 ls0 ws3">Outros autores: Ernesto Rubens Gelbcke, </div><div class="t m0 x24 h15 y33 ffb fs13 fc5 sc0 ls0 ws3">Ariovaldo dos Santos, Sérgio de Iudícibus</div><div class="t m0 x25 h15 y34 ffb fs13 fc5 sc0 ls0 ws3">FIPECAFI \u2013 Fundação Instituto de P<span class="_0 blank"></span>esquisas Contábeis, Atuariais e </div><div class="t m0 x26 h15 y35 ffb fs13 fc5 sc0 ls0 ws3">Financeiras, FEA/USP<span class="_a blank"></span>.</div><div class="t m0 x27 h15 y36 ffb fs13 fc5 sc0 ls0">Bibliografia.</div><div class="t m0 x1c h15 y37 ffb fs13 fc5 sc0 ls0 ws3">ISBN 978-85-224-7717-3</div><div class="t m0 x28 h15 y38 ffb fs13 fc5 sc0 ls0 ws3">ISBN 978-85-224-7728-9 (PDF)</div><div class="t m0 x4 h15 y39 ffb fs13 fc5 sc0 ls0 ws3">1. Empresas \u2013 Contabilidade 2. Sociedades anônimas \u2013 Contabilidade </div><div class="t m0 x4 h15 y3a ffb fs13 fc5 sc0 ls0 ws3">I. Iudícibus, Sérgio de. II. Martins, Eliseu. III. Gelbcke, Ernesto Rubens. </div><div class="t m0 x20 h15 y3b ffb fs13 fc5 sc0 ls0 wsc">IV<span class="_a blank"></span>. Santos, Ariovaldo dos.</div><div class="t m0 x29 h15 y3c ffb fs13 fc5 sc0 ls0">10-02219</div><div class="t m0 x27 h15 y3d ffb fs13 fc5 sc0 ls0 wsb">CDD-657.92</div><div class="t m0 xc h16 y3e ffd fs14 fc5 sc0 ls0 ws3">Índice para catálogo sistemático:</div><div class="t m0 x2a h15 y3f ffb fs13 fc5 sc0 ls0 ws3">1. <span class="_b blank"> </span>Contabilidade societária 657.92</div><div class="t m0 x2b h15 y40 ffb fs13 fc5 sc0 ls0 ws3">TODOS OS DIREITOS RESERV<span class="_0 blank"></span>ADOS <span class="_6 blank"></span>\u2013 É proibida a reprodução total </div><div class="t m0 x22 h15 y41 ffb fs13 fc5 sc0 ls0 ws3">ou parcial, de qualquer forma ou por qualquer meio. A violação dos </div><div class="t m0 x2c h15 y42 ffb fs13 fc5 sc0 ls0 ws3">direitos de autor (Lei n<span class="ffe">º</span> 9.610/98) é crime estabelecido pelo artigo 184 </div><div class="t m0 x11 h15 y43 ffb fs13 fc5 sc0 ls0 ws3">do Código Penal.</div><div class="t m0 x1d h15 y44 ffb fs13 fc5 sc0 ls0 ws3">Editora Atlas S.A.</div><div class="t m0 x1d h15 y45 ffb fs13 fc5 sc0 ls0 ws3">Rua Conselheiro Nébias, 1384 </div><div class="t m0 x1d h15 y46 ffb fs13 fc5 sc0 ls0 ws3">Campos Elísios</div><div class="t m0 x1d h15 y47 ffb fs13 fc5 sc0 ls0 ws3">01203 904 São Paulo SP</div><div class="t m0 x1d h15 y48 ffb fs13 fc5 sc0 ls0 ws3">11 3357 9144</div><div class="t m0 x1d h15 y49 ffb fs13 fc5 sc0 ls0">atlas.com.br</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,-42.519700,-42.519700]}'></div></div> <div id="pf6" class="pf w2 h9" data-page-no="6"><div class="pc pc6 w2 h9"><img fetchpriority="low" loading="lazy" class="bi x2d y4a w6 h17" alt="" src="https://files.passeidireto.com/0b082d39-5db9-4dd0-a848-9df4ced4a49b/bg6.png"><div class="t m0 x9 h18 y12 fff fsa fc0 sc0 ls0 ws6">3<span class="fsb ws7 v2">a</span><span class="ws3"> Prova<span class="_8 blank"> </span>3<span class="fsb ws7 v2">a</span> Prova</span></div><div class="t m0 x2e h19 y4b ff10 fs15 fc0 sc0 ls0">Sumário</div><div class="t m0 x2f h13 y4c ff11 fse fc0 sc0 ls0 ws3">Prefácio à segunda edição<span class="ff9">, xxix</span></div><div class="t m0 x2f h1a y4d ff6 fse fc0 sc0 ls3">1<span class="ls0 ws3 v0"> <span class="_b blank"> </span>Noções introdutórias, 1</span></div><div class="t m0 x30 h13 y4e ff9 fse fc0 sc0 ls0 ws3">1.1 <span class="_c blank"> </span>Introdução, 1</div><div class="t m0 x30 h13 y4f ff9 fse fc0 sc0 ls0 ws3">1.2 <span class="_c blank"> </span>Contabilidade, fisco e legislações específicas, 1</div><div class="t m0 x30 h13 y50 ff9 fse fc0 sc0 ls0 ws3">1.3 <span class="_c blank"> </span>R<span class="_0 blank"></span>esumo das demonstrações contábeis e outras informações, 2</div><div class="t m0 x31 h13 y51 ff9 fse fc0 sc0 ls0 ws3">1.3.1 <span class="_c blank"> </span> <span class="_c blank"> </span>R<span class="_0 blank"></span>elatório da administração, 2</div><div class="t m0 x31 h13 y52 ff9 fse fc0 sc0 ls0 ws3">1.3.2 <span class="_c blank"> </span> <span class="_c blank"> </span>Balanço P<span class="_4 blank"></span>atrimonial (BP), 2</div><div class="t m0 x15 h13 y53 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>1.3.2.1 <span class="_c blank"> </span>Classificação das contas, 2</div><div class="t m0 x15 h13 y54 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>1.3.2.2 <span class="_c blank"> </span>Critérios de avaliação, 3</div><div class="t m0 x31 h13 y55 ff9 fse fc0 sc0 ls4 ws3">1.3.3 <span class="_c blank"> </span> <span class="_c blank"> </span>Demonstração do R<span class="_0 blank"></span>esultado do Exercício (DRE) e Demonstração do R<span class="_0 blank"></span>esultado Abrangente (DRA), 4</div><div class="t m0 x31 h13 y56 ff9 fse fc0 sc0 ls4 wsd">1.3.4 <span class="_d blank"> </span>Demonstrações das Mutações do P<span class="_4 blank"></span>atrimônio Líquido (DMPL) e de Lucros ou Prejuízos Acumulados, 4</div><div class="t m0 x31 h13 y57 ff9 fse fc0 sc0 ls0 ws3">1.3.5 <span class="_c blank"> </span> <span class="_c blank"> </span>Demonstração das Origens e Aplicações de R<span class="_0 blank"></span>ecursos (DOAR), 5</div><div class="t m0 x31 h13 y58 ff9 fse fc0 sc0 ls0 ws3">1.3.6 <span class="_c blank"> </span> <span class="_c blank"> </span>Demonstração dos Fluxos de Caixa (DFC), 5</div><div class="t m0 x31 h13 y59 ff9 fse fc0 sc0 ls0 ws3">1.3.7 <span class="_c blank"> </span> <span class="_c blank"> </span>Demonstração do V<span class="_2 blank"></span>alor Adicionado (D<span class="_0 blank"></span>V<span class="_4 blank"></span>A), 5</div><div class="t m0 x31 h13 y5a ff9 fse fc0 sc0 ls0 ws3">1.3.8 <span class="_c blank"> </span> <span class="_c blank"> </span>Demonstrações comparativas, 5</div><div class="t m0 x31 h13 y5b ff9 fse fc0 sc0 ls0 ws3">1.3.9 <span class="_c blank"> </span> <span class="_c blank"> </span>Consolidação das demonstrações contábeis, 6</div><div class="t m0 x31 h13 y5c ff9 fse fc0 sc0 ls0 ws3">1.3.10 <span class="_c blank"> </span>Demonstrações contábeis \u201cseparadas\u201d, 6</div><div class="t m0 x31 h13 y5d ff9 fse fc0 sc0 ls0 ws3">1.3.11 <span class="_c blank"> </span>Notas explicativas, 6</div><div class="t m0 x31 h13 y5e ff9 fse fc0 sc0 ls0 ws3">1.3.12 <span class="_c blank"> </span>P<span class="_4 blank"></span>arecer do Conselho Fiscal, 6</div><div class="t m0 x31 h13 y5f ff9 fse fc0 sc0 ls0 ws3">1.3.13 <span class="_c blank"> </span>R<span class="_0 blank"></span>elatório do comitê de auditoria, 6</div><div class="t m0 x31 h13 y60 ff9 fse fc0 sc0 ls0 ws3">1.3.14 <span class="_c blank"> </span>R<span class="_0 blank"></span>elatório dos Auditores Independentes, 7</div><div class="t m0 x31 h13 y61 ff9 fse fc0 sc0 ls0 ws3">1.3.15 <span class="_c blank"> </span>Balanço Social, 7</div><div class="t m0 x31 h13 y62 ff9 fse fc0 sc0 ls0 ws3">1.3.16 <span class="_c blank"> </span>F<span class="_2 blank"></span>atos relevantes, 8</div><div class="t m0 x30 h13 y63 ff9 fse fc0 sc0 ls0 ws3">1.4 <span class="_c blank"> </span>Aspectos complementares da Lei das Sociedades por Ações, 8</div><div class="t m0 x31 h13 y64 ff9 fse fc0 sc0 ls0 ws3">1.4.1 <span class="_c blank"> </span>Conformidade com as práticas contábeis brasileiras, 8</div><div class="t m0 x31 h13 y65 ff9 fse fc0 sc0 ls0 ws3">1.4.2 <span class="_c blank"> </span>Agrupamento e destaque de contas, 9</div><div class="t m0 x31 h13 y66 ff9 fse fc0 sc0 ls0 ws3">1.4.3 <span class="_c blank"> </span>Compensação de saldos, 9</div><a class="l" data-dest-detail='[30,"XYZ",null,null,null]'><div class="d m1" 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style="border-style:none;position:absolute;left:119.803000px;bottom:314.611000px;width:150.361000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[36,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:119.803000px;bottom:300.627000px;width:140.694000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[37,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:286.642000px;width:458.515400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[37,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:272.658000px;width:460.063400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[38,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:258.674000px;width:308.828400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[38,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:244.690000px;width:224.873400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[38,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:230.705000px;width:226.338400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[38,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:216.721000px;width:170.346400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[39,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:202.737000px;width:230.522400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[39,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:188.753000px;width:207.983400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[39,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:174.768000px;width:122.368400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[39,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:160.784000px;width:159.985400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[39,"XYZ",null,null,null]'><div class="d 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m1" style="border-style:none;position:absolute;left:67.748000px;bottom:90.862800px;width:285.752000px;height:11.987200px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[41,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:76.878600px;width:261.489400px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[42,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:62.894300px;width:191.211400px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[42,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:48.910100px;width:141.626400px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf7" class="pf w2 h9" data-page-no="7"><div class="pc pc7 w2 h9"><img fetchpriority="low" loading="lazy" class="bi x32 y67 w7 h1b" alt="" src="https://files.passeidireto.com/0b082d39-5db9-4dd0-a848-9df4ced4a49b/bg7.png"><div class="t m0 x2c h13 y68 ff6 fse fc7 sc0 ls0 wse">vi<span class="ff9 fc0 ls5 ws3"> <span class="fsa ls0">Manual de Contabilidade Societária <span class="_b blank"> </span><span class="ff12 fc7 wsf">\u2022</span> <span class="_e blank"> </span>Martins, Gelbcke, Santos e Iudícibus</span></span></div><div class="t m0 x33 h18 y12 ff13 fsa fc0 sc0 ls0 ws6">3<span class="fsb ws7 v2">a</span><span class="ws3"> Prova<span class="_8 blank"> </span>3<span class="fsb ws7 v2">a</span> Prova</span></div><div class="t m0 x34 h13 y69 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>1.4.4 <span class="_c blank"> </span>Apresentação em milhares de unidades monetárias, 10</div><div class="t m0 x34 h13 y6a ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>1.4.5 <span class="_c blank"> </span>P<span class="_4 blank"></span>eriodicidade, 10</div><div class="t m0 x34 h13 y6b ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>1.4.6 <span class="_c blank"> </span>Identificação das demonstrações contábeis, 10</div><div class="t m0 x34 h13 y6c ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>1.4.7 <span class="_c blank"> </span>Meios de divulgação, 10</div><div class="t m0 x35 h13 y6d ff9 fse fc0 sc0 ls0 ws3">1.5 <span class="_c blank"> </span> <span class="_c blank"> </span>Efeitos da inflação, 10</div><div class="t m0 x35 h13 y6e ff9 fse fc0 sc0 ls0 ws3">1.6 <span class="_c blank"> </span> <span class="_c blank"> </span>Código Civil, 12</div><div class="t m0 x35 h13 y6f ff9 fse fc0 sc0 ls0 ws3">1.7 <span class="_c blank"> </span> <span class="_c blank"> </span>A criação do CPC \u2013 Comitê de Pronunciamentos Contábeis, 14</div><div class="t m0 x34 h13 y70 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>1.7.1 <span class="_c blank"> </span>Documentos emitidos pelo CPC, 16</div><div class="t m0 x34 h13 y71 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>1.7.2 <span class="_c blank"> </span>R<span class="_0 blank"></span>elação entre os documentos emitidos pelo CPC e pelo IASB, 20</div><div class="t m0 x35 h13 y72 ff9 fse fc0 sc0 ls0 ws11">1.8 <span class="_b blank"> </span> <span class="_b blank"> </span>Promulgação das Leis n<span class="fs16 ws10 v3">os</span> 11.638/07 e 11.941/09 (MP 449/08) e a independência da contabilidade bra\u2011</div><div class="t m0 x36 h13 y73 ff9 fse fc0 sc0 ls0 ws3">sileira, 21</div><div class="t m0 x35 h13 y74 ff9 fse fc0 sc0 ls0 ws3">1.9 <span class="_c blank"> </span> <span class="_c blank"> </span>Normas internacionais de contabilidade: principais características e consequências, 21</div><div class="t m0 x35 h13 y75 ff9 fse fc0 sc0 ls0 ws3">1.10 <span class="_c blank"> </span>Situação brasileira e o mundo: balanços individuais e consolidados, 23</div><div class="t m0 x35 h13 y76 ff9 fse fc0 sc0 ls0 ws3">1.11 <span class="_c blank"> </span>R<span class="_0 blank"></span>egime tributário de transição, 24</div><div class="t m0 x35 h13 y77 ff9 fse fc0 sc0 ls0 ws3">1.12 <span class="_c blank"> </span>P<span class="_4 blank"></span>equena e média empresa: pronunciamento especial do CPC, 26</div><div class="t m0 x35 h13 y78 ff9 fse fc0 sc0 ls0 ws3">1.13 <span class="_c blank"> </span>Homenagens, 30</div><div class="t m0 x2c h1c y79 ff6 fse fc0 sc0 ls0 ws3">2 <span class="_b blank"> </span>Estrutura conceitual da contabilidade, 31</div><div class="t m0 x35 h13 y7a ff9 fse fc0 sc0 ls0 ws3">2.1 <span class="_c blank"> </span>Introdução, 31</div><div class="t m0 x35 h13 y7b ff9 fse fc0 sc0 ls0 ws12">2.2 <span class="_b blank"> </span>O pronunciamento conceitual básico: estrutura conceitual para elaboração e divulgação de relatório con\u2011</div><div class="t m0 x34 h13 y7c ff9 fse fc0 sc0 ls0 ws3">tábil\u2011financeiro, 35</div><div class="t m0 x35 h13 y7d ff9 fse fc0 sc0 ls0 ws3">2.3 <span class="_c blank"> </span>T<span class="_4 blank"></span>ratamento para as pequenas e médias empresas, 54</div><div class="t m0 x2c h1c y7e ff6 fse fc0 sc0 ls0 ws3">3 <span class="_b blank"> </span>Disponibilidades \u2013 caixa e equivalentes de caixa, 55</div><div class="t m0 x35 h13 y7f ff9 fse fc0 sc0 ls0 ws3">3.1 <span class="_c blank"> </span>Introdução, 55</div><div class="t m0 x35 h13 y80 ff9 fse fc0 sc0 ls0 ws3">3.2 <span class="_c blank"> </span>Conteúdo e classificação, 56</div><div class="t m0 x34 h13 y81 ff9 fse fc0 sc0 ls0 ws3">3.2.1 <span class="_c blank"> </span>Caixa, 56</div><div class="t m0 x34 h13 y82 ff9 fse fc0 sc0 ls0 ws3">3.2.2 <span class="_c blank"> </span>Depósitos bancários a vista, 56</div><div class="t m0 x34 h13 y83 ff9 fse fc0 sc0 ls0 ws3">3.2.3 <span class="_c blank"> </span>Numerário em trânsito, 58</div><div class="t m0 x34 h13 y84 ff9 fse fc0 sc0 ls0 ws3">3.2.4 <span class="_c blank"> </span>Aplicações de liquidez imediata, 58</div><div class="t m0 x35 h13 y85 ff9 fse fc0 sc0 ls0 ws3">3.3 <span class="_c blank"> </span>Critérios de avaliação, 58</div><div class="t m0 x34 h13 y86 ff9 fse fc0 sc0 ls0 ws3">3.3.1 <span class="_c blank"> </span>Geral, 58</div><div class="t m0 x34 h13 y87 ff9 fse fc0 sc0 ls0 ws3">3.3.2 <span class="_c blank"> </span>Saldos em moeda estrangeira, 58</div><div class="t m0 x35 h13 y88 ff9 fse fc0 sc0 ls0 ws3">3.4 <span class="_c blank"> </span>T<span class="_4 blank"></span>ratamento para pequenas e médias empresas, 59</div><div class="t m0 x2c h1c y89 ff6 fse fc0 sc0 ls0 ws3">4 <span class="_b blank"> </span>Contas a receber<span class="_2 blank"></span>, 60</div><div class="t m0 x35 h13 y8a ff9 fse fc0 sc0 ls0 ws3">4.1 <span class="_c blank"> </span>Conceito e conteúdo, 60</div><div class="t m0 x35 h13 y8b ff9 fse fc0 sc0 ls0 ws3">4.2 <span class="_c blank"> </span>Clientes, 60</div><div class="t m0 x34 h13 y8c ff9 fse fc0 sc0 ls0 ws3">4.2.1 <span class="_c blank"> </span>As contas e sua classificação, 60</div><div class="t m0 x34 h13 y8d ff9 fse fc0 sc0 ls0 ws3">4.2.2 <span class="_c blank"> </span>Duplicatas a receber<span class="_2 blank"></span>, 61</div><div class="t m0 x34 h13 y8e ff9 fse fc0 sc0 ls0 ws3">4.2.3 <span class="_c blank"> </span>P<span class="_4 blank"></span>erdas estimadas em créditos de liquidação duvidosa, 63</div><div class="t m0 x34 h13 y8f ff9 fse fc0 sc0 ls0 ws3">4.2.4 <span class="_c blank"> </span>Securitização de recebíveis, 73</div><div class="t m0 x35 h13 y90 ff9 fse fc0 sc0 ls0 ws3">4.3 <span class="_c blank"> </span>Outros créditos, 74</div><div class="t m0 x34 h13 y91 ff9 fse fc0 sc0 ls0 ws3">4.3.1 <span class="_c blank"> </span>Conceito e critérios contábeis, 74</div><div class="t m0 x34 h13 y92 ff9 fse fc0 sc0 ls0 ws3">4.3.2 <span class="_c blank"> </span>Títulos a receber<span class="_2 blank"></span>, 75</div><div class="t m0 x34 h13 y93 ff9 fse fc0 sc0 ls0 ws3">4.3.3 <span class="_c blank"> </span>Cheques em cobrança, 75</div><div class="t m0 x34 h13 y94 ff9 fse fc0 sc0 ls0 ws3">4.3.4 <span class="_c blank"> </span>Dividendos a receber<span class="_2 blank"></span>, 75</div><div class="t m0 x34 h13 y95 ff9 fse fc0 sc0 ls0 ws3">4.3.5 <span class="_c blank"> </span>Bancos \u2013 contas vinculadas, 75</div><div class="t m0 x34 h13 y96 ff9 fse fc0 sc0 ls0 ws3">4.3.6 <span class="_c blank"> </span>Juros a receber<span class="_2 blank"></span>, 75</div><a class="l" data-dest-detail='[43,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:712.879000px;width:265.688300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[43,"XYZ",null,null,null]'><div class="d m1" 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style="border-style:none;position:absolute;left:59.244100px;bottom:584.855000px;width:479.338900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[54,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.622000px;bottom:572.614000px;width:42.896000px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[54,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:558.389000px;width:399.213900px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[56,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:544.164000px;width:332.509900px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[57,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:529.940000px;width:173.490900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[59,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:515.715000px;width:304.364900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[63,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:501.490000px;width:97.816900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[64,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:48.189000px;bottom:477.911000px;width:5.810500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[64,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:58.999500px;bottom:477.911000px;width:191.816500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[64,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:463.686000px;width:83.305900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[68,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:449.461000px;width:479.338900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[68,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:77.952800px;bottom:437.220000px;width:83.095200px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[87,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:422.995000px;width:248.554900px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[88,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:48.189000px;bottom:399.416000px;width:5.810500px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[88,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:58.999500px;bottom:399.416000px;width:240.000500px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[88,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:385.191000px;width:83.305900px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[89,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:370.967000px;width:142.011900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[89,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:356.742000px;width:68.203300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[89,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:342.517000px;width:161.406300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[91,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:328.292000px;width:143.300300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[91,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:314.067000px;width:181.338300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[91,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:299.842000px;width:129.574900px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[91,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:285.617000px;width:67.480300px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[91,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:271.393000px;width:172.177300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[92,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:257.168000px;width:236.708900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[93,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:48.189000px;bottom:233.588000px;width:5.810500px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[93,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:58.999500px;bottom:233.588000px;width:93.940500px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[93,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:219.364000px;width:124.843900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[93,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:205.139000px;width:70.360900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[93,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:190.914000px;width:166.621300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[94,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:176.689000px;width:131.347300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[96,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:162.464000px;width:274.834300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[106,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:148.239000px;width:161.015300px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[107,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:134.014000px;width:102.270900px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[107,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:119.790000px;width:171.821300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[108,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:105.565000px;width:115.678300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[108,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:91.339800px;width:138.925300px;height:11.987200px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[108,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:77.114900px;width:134.414300px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[108,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:62.890100px;width:161.997300px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[108,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:48.665200px;width:109.004300px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf8" class="pf w2 h9" data-page-no="8"><div class="pc pc8 w2 h9"><div class="t m0 x37 h13 y68 ff9 fsa fc0 sc0 ls0 ws13">Sumário<span class="fse ls5 ws3"> <span class="ff6 fc7 ls0">vii</span></span></div><div class="t m0 x9 h18 y12 ff14 fsa fc0 sc0 ls0 ws6">3<span class="fsb ws7 v2">a</span><span class="ws3"> Prova<span class="_8 blank"> </span>3<span class="fsb ws7 v2">a</span> Prova</span></div><div class="t m0 x31 h13 y69 ff9 fse fc0 sc0 ls0 ws3">4.3.7 <span class="_c blank"> </span> <span class="_c blank"> </span>Adiantamentos a terceiros, 76</div><div class="t m0 x31 h13 y97 ff9 fse fc0 sc0 ls0 ws3">4.3.8 <span class="_c blank"> </span> <span class="_c blank"> </span>Créditos de funcionários, 76</div><div class="t m0 x31 h13 y98 ff9 fse fc0 sc0 ls0 ws3">4.3.9 <span class="_c blank"> </span> <span class="_c blank"> </span>T<span class="_4 blank"></span>ributos a compensar e recuperar<span class="_2 blank"></span>, 77</div><div class="t m0 x31 h13 y99 ff9 fse fc0 sc0 ls0 ws3">4.3.10 <span class="_c blank"> </span>Depósitos restituíveis e valores vinculados, 78</div><div class="t m0 x31 h13 y9a ff9 fse fc0 sc0 ls0 ws3">4.3.11 <span class="_c blank"> </span>P<span class="_4 blank"></span>erdas estimadas, 78</div><div class="t m0 x30 h13 y9b ff9 fse fc0 sc0 ls0 ws3">4.4 <span class="_c blank"> </span>T<span class="_4 blank"></span>ratamento para as pequenas e médias empresas, 78</div><div class="t m0 x2f h1c y9c ff6 fse fc0 sc0 ls0 ws3">5 <span class="_b blank"> </span>Estoques, 79</div><div class="t m0 x30 h13 y9d ff9 fse fc0 sc0 ls0 ws3">5.1 <span class="_c blank"> </span>Introdução, 79</div><div class="t m0 x30 h13 y9e ff9 fse fc0 sc0 ls0 ws3">5.2 <span class="_c blank"> </span>Conteúdo e plano de contas, 79</div><div class="t m0 x31 h13 y9f ff9 fse fc0 sc0 ls0 ws3">5.2.1 <span class="_c blank"> </span>Conceito e classificação, 79</div><div class="t m0 x31 h13 ya0 ff9 fse fc0 sc0 ls0 ws3">5.2.2 <span class="_c blank"> </span>Compras em trânsito, 80</div><div class="t m0 x31 h13 ya1 ff9 fse fc0 sc0 ls0 ws3">5.2.3 <span class="_c blank"> </span>P<span class="_4 blank"></span>eças e materiais de manutenção, 80</div><div class="t m0 x31 h13 ya2 ff9 fse fc0 sc0 ls0 ws3">5.2.4 <span class="_c blank"> </span>Materiais destinados a obras, 80</div><div class="t m0 x31 h13 ya3 ff9 fse fc0 sc0 ls0 ws3">5.2.5 <span class="_c blank"> </span>P<span class="_4 blank"></span>eças de reposição de equipamentos, 80</div><div class="t m0 x31 h13 ya4 ff9 fse fc0 sc0 ls0 ws3">5.2.6 <span class="_c blank"> </span>Elenco sugerido de contas, 80</div><div class="t m0 x30 h13 ya5 ff9 fse fc0 sc0 ls0 ws3">5.3 <span class="_c blank"> </span>Critérios de avaliação, 83</div><div class="t m0 x31 h13 ya6 ff9 fse fc0 sc0 ls0 ws3">5.3.1 <span class="_c blank"> </span>Critério básico, 83</div><div class="t m0 x31 h13 ya7 ff9 fse fc0 sc0 ls0 ws3">5.3.2 <span class="_c blank"> </span>Apuração do Custo, 84</div><div class="t m0 x31 h13 ya8 ff9 fse fc0 sc0 ls0 ws3">5.3.3 <span class="_c blank"> </span>Apuração do valor realizável líquido, 96</div><div class="t m0 x31 h13 ya9 ff9 fse fc0 sc0 ls0 ws3">5.3.4 <span class="_c blank"> </span>O ICMS e os estoques, 98</div><div class="t m0 x31 h13 yaa ff9 fse fc0 sc0 ls0 ws3">5.3.5 <span class="_c blank"> </span>O PIS/P<span class="_4 blank"></span>asep, a Cofins e os estoques, 99</div><div class="t m0 x31 h13 yab ff9 fse fc0 sc0 ls0 ws3">5.3.6 <span class="_c blank"> </span>Mudança nos métodos de avaliação, 100</div><div class="t m0 x31 h13 yac ff9 fse fc0 sc0 ls0 ws3">5.3.7 <span class="_c blank"> </span>Baixa dos estoques, 100</div><div class="t m0 x30 h13 yad ff9 fse fc0 sc0 ls0 ws3">5.4 <span class="_c blank"> </span>Aspectos fiscais, 100</div><div class="t m0 x31 h13 yae ff9 fse fc0 sc0 ls0 ws3">5.4.1 <span class="_c blank"> </span>Tópicos principais, 100</div><div class="t m0 x31 h13 yaf ff9 fse fc0 sc0 ls0 ws3">5.4.2 <span class="_c blank"> </span>Contabilidade de custos integrada e coordenada, 101</div><div class="t m0 x30 h13 yb0 ff9 fse fc0 sc0 ls0 ws3">5.5 <span class="_c blank"> </span>Inventário físico e controles, 101</div><div class="t m0 x30 h13 yb1 ff9 fse fc0 sc0 ls0 ws3">5.6 <span class="_c blank"> </span>Notas explicativas, 102</div><div class="t m0 x30 h13 yb2 ff9 fse fc0 sc0 ls0 ws3">5.7 <span class="_c blank"> </span>T<span class="_4 blank"></span>ratamento para as pequenas e médias empresas, 102</div><div class="t m0 x2f h1c yb3 ff6 fse fc0 sc0 ls0 ws3">6 <span class="_b blank"> </span>Ativos especiais e despesas antecipadas, 103</div><div class="t m0 x30 h13 yb4 ff9 fse fc0 sc0 ls0 ws3">6.1 <span class="_c blank"> </span>Ativos especiais, 103</div><div class="t m0 x31 h13 yb5 ff9 fse fc0 sc0 ls0 ws3">6.1.1 <span class="_c blank"> </span>Plano de contas, 104</div><div class="t m0 x31 h13 yb6 ff9 fse fc0 sc0 ls0 ws3">6.1.2 <span class="_c blank"> </span>A<span class="_0 blank"></span>valiação, 105</div><div class="t m0 x31 h13 yb7 ff9 fse fc0 sc0 ls0 ws3">6.1.3 <span class="_c blank"> </span>Notas explicativas, 105</div><div class="t m0 x30 h13 yb8 ff9 fse fc0 sc0 ls0 ws3">6.2 <span class="_c blank"> </span>Despesas antecipadas, 105</div><div class="t m0 x31 h13 yb9 ff9 fse fc0 sc0 ls0 ws3">6.2.1 <span class="_c blank"> </span>Conceito, 105</div><div class="t m0 x31 h13 yba ff9 fse fc0 sc0 ls0 ws3">6.2.2 <span class="_c blank"> </span>Conteúdo e classificação, 106</div><div class="t m0 x31 h13 ybb ff9 fse fc0 sc0 ls0 ws3">6.2.3 <span class="_c blank"> </span>Plano de contas, 106</div><div class="t m0 x31 h13 ybc ff9 fse fc0 sc0 ls0 ws3">6.2.4 <span class="_c blank"> </span>Critérios de avaliação, 107</div><div class="t m0 x30 h13 ybd ff9 fse fc0 sc0 ls0 ws3">6.3 <span class="_c blank"> </span>T<span class="_4 blank"></span>ratamento para as pequenas e médias empresas, 107</div><div class="t m0 x2f h1c ybe ff6 fse fc0 sc0 ls0 ws3">7 <span class="_b blank"> </span>Realizável a longo prazo (não circulante), 108</div><div class="t m0 x30 h13 ybf ff9 fse fc0 sc0 ls0 ws3">7.1 <span class="_c blank"> </span>Conceito e classificação, 108</div><div class="t m0 x30 h13 yc0 ff9 fse fc0 sc0 ls0 ws3">7.2 <span class="_c blank"> </span>Conteúdo das contas e sua avaliação, 109</div><div class="t m0 x31 h13 yc1 ff9 fse fc0 sc0 ls0 ws3">7.2.1 <span class="_c blank"> </span>Plano de contas, 109</div><div class="t m0 x31 h13 yc2 ff9 fse fc0 sc0 ls0 ws3">7.2.2 <span class="_c blank"> </span>Créditos e valores, 109</div><div class="t m0 x31 h13 yc3 ff9 fse fc0 sc0 ls0 ws3">7.2.3 <span class="_c blank"> </span>Investimentos temporários a longo prazo, 112</div><a class="l" data-dest-detail='[109,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:712.879000px;width:162.734400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[109,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:698.742000px;width:155.239400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[110,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:684.605000px;width:193.847400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[111,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:670.469000px;width:232.563400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[111,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:656.332000px;width:124.004400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[111,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:642.195000px;width:248.555000px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[112,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:56.692900px;bottom:618.704000px;width:5.810600px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[112,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.503500px;bottom:618.704000px;width:58.662500px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[112,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:604.568000px;width:83.306000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[112,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:590.431000px;width:156.939000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[112,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:576.294000px;width:146.269400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[113,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:562.158000px;width:134.780400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[113,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:548.021000px;width:187.920400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[113,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:533.884000px;width:167.939400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[113,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:519.747000px;width:202.002400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[113,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:505.611000px;width:157.260400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[116,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:491.474000px;width:129.575000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[116,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:477.337000px;width:106.997400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[117,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:463.201000px;width:126.645400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[129,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:449.064000px;width:201.801400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[131,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:434.927000px;width:137.978400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[132,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:420.791000px;width:198.706400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[133,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:406.654000px;width:204.292400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[133,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:392.517000px;width:131.630400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[133,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:378.381000px;width:108.247000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[133,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:364.244000px;width:128.208400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[134,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:350.107000px;width:259.253400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[134,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:335.971000px;width:161.719000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[135,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:321.834000px;width:119.590000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[135,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:307.697000px;width:254.116000px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[136,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:56.692900px;bottom:284.206000px;width:5.810600px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[136,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.503500px;bottom:284.206000px;width:206.601500px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[136,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:270.070000px;width:109.058000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[137,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:255.933000px;width:118.076400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[138,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:241.796000px;width:91.181400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[138,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:227.660000px;width:127.929400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[138,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:213.523000px;width:134.795000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[138,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:199.386000px;width:87.768400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[139,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:185.250000px;width:155.913400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[139,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:171.113000px;width:118.076400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[140,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:156.976000px;width:143.476400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[140,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:142.840000px;width:254.116000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[141,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:56.692900px;bottom:119.349000px;width:5.810600px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[141,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.503500px;bottom:119.349000px;width:214.531500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[141,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:105.212000px;width:143.491000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[142,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:91.075200px;width:200.405000px;height:11.987800px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[142,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:76.938600px;width:118.076400px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[142,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:62.801900px;width:127.129400px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[145,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:48.665200px;width:227.768400px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf9" class="pf w2 h9" data-page-no="9"><div class="pc pc9 w2 h9"><div class="t m0 x2c h13 y68 ff6 fse fc7 sc0 ls0 wse">viii<span class="ff9 fc0 ls5 ws3"> <span class="fsa ls0">Manual de Contabilidade Societária <span class="_e blank"> </span><span class="ff12 fc7 wsf">\u2022</span> <span class="_b blank"> </span>Martins, Gelbcke, Santos e Iudícibus</span></span></div><div class="t m0 x33 h18 y12 ff13 fsa fc0 sc0 ls0 ws6">3<span class="fsb ws7 v2">a</span><span class="ws3"> Prova<span class="_8 blank"> </span>3<span class="fsb ws7 v2">a</span> Prova</span></div><div class="t m0 x34 h13 y69 ff9 fse fc0 sc0 ls0 ws3">7.2.4 <span class="_c blank"> </span>Despesas antecipadas, 112</div><div class="t m0 x35 h13 yc4 ff9 fse fc0 sc0 ls0 ws3">7.3 <span class="_c blank"> </span>Ajuste a valor presente, 113</div><div class="t m0 x34 h13 yc5 ff9 fse fc0 sc0 ls0 ws3">7.3.1 <span class="_c blank"> </span>Discussão geral, 113</div><div class="t m0 x34 h13 yc6 ff9 fse fc0 sc0 ls0 ws3">7.3.2 <span class="_c blank"> </span>A mudança de lei e o CPC, 113</div><div class="t m0 x34 h13 yc7 ff9 fse fc0 sc0 ls0 ws3">7.3.3 <span class="_c blank"> </span>Contabilização do ajuste a valor presente para contas ativas, 115</div><div class="t m0 x34 h13 yc8 ff9 fse fc0 sc0 ls0 ws3">7.3.4 <span class="_c blank"> </span>Contabilização do ajuste a valor presente para contas passivas, 116</div><div class="t m0 x35 h13 yc9 ff9 fse fc0 sc0 ls0 ws3">7.4 <span class="_c blank"> </span>Classificação no balanço, 117</div><div class="t m0 x35 h13 yca ff9 fse fc0 sc0 ls0 ws3">7.5 <span class="_c blank"> </span>T<span class="_4 blank"></span>ratamento para as pequenas e médias empresas, 117</div><div class="t m0 x2c h1c ycb ff6 fse fc0 sc0 ls0 ws3">8 <span class="_b blank"> </span>Instrumentos financeiros, 118</div><div class="t m0 x35 h13 ycc ff9 fse fc0 sc0 ls0 ws3">8.1 <span class="_c blank"> </span> <span class="_c blank"> </span>Introdução e escopo, 118</div><div class="t m0 x35 h13 ycd ff9 fse fc0 sc0 ls0 ws3">8.2 <span class="_c blank"> </span> <span class="_c blank"> </span>P<span class="_4 blank"></span>assivos financeiros e instrumentos patrimoniais, 121</div><div class="t m0 x35 h13 yce ff9 fse fc0 sc0 ls0 ws3">8.3 <span class="_c blank"> </span> <span class="_c blank"> </span>R<span class="_0 blank"></span>econhecimento e desreconhecimento, 121</div><div class="t m0 x34 h13 ycf ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.3.1 <span class="_c blank"> </span>Securitização de recebíveis, 128</div><div class="t m0 x38 h13 yd0 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.3.1.1 <span class="_c blank"> </span>Securitização via SPE, 128</div><div class="t m0 x38 h13 yd1 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.3.1.2 <span class="_c blank"> </span>FIDC, 130</div><div class="t m0 x38 h13 yd2 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.3.1.3 <span class="_c blank"> </span>R<span class="_0 blank"></span>econhecimento de direitos creditórios, 131</div><div class="t m0 x38 h13 yd3 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.3.1.4 <span class="_c blank"> </span>Consolidação das SPEs/FIDCs, 132</div><div class="t m0 x35 h13 yd4 ff9 fse fc0 sc0 ls0 ws15">8.4 Mensuração, <span class="_6 blank"></span>133</div><div class="t m0 x34 h13 yd5 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.4.1 <span class="_c blank"> </span>Operações de <span class="ff11">Swap</span>, 136</div><div class="t m0 x34 h13 yd6 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.4.2 <span class="_c blank"> </span>Contratos a termo e futuros, 138</div><div class="t m0 x35 h13 yd7 ff9 fse fc0 sc0 ls0 ws15">8.5 R<span class="_0 blank"></span>ecuperabilidade, <span class="_6 blank"></span>141</div><div class="t m0 x34 h13 yd8 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.5.1 <span class="_c blank"> </span>Ativos financeiros contabilizados pelo custo amortizado, 142</div><div class="t m0 x34 h13 yd9 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.5.2 <span class="_c blank"> </span>Ativos financeiros disponíveis para venda, 143</div><div class="t m0 x34 h13 yda ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.5.3 <span class="_c blank"> </span>P<span class="_4 blank"></span>ossíveis modificações na contabilização das irrecuperabilidades, 143</div><div class="t m0 x35 h13 ydb ff9 fse fc0 sc0 ls0 ws3">8.6 <span class="_c blank"> </span> <span class="_c blank"> </span>Derivativos embutidos, operações estruturadas e derivativos exóticos, 145</div><div class="t m0 x34 h13 ydc ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.6.1 <span class="_c blank"> </span>Contabilização, 147</div><div class="t m0 x35 h13 ydd ff9 fse fc0 sc0 ls0 ws15">8.7 Contabilidade <span class="_6 blank"></span>de <span class="_f blank"></span><span class="ff11 ws14">hedge<span class="ff9 ws3">, 147</span></span></div><div class="t m0 x34 h13 yde ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.7.1 <span class="_c blank"> </span>Item objeto de <span class="ff11 ws14">hedge</span>, 148</div><div class="t m0 x34 h13 ydf ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.7.2 <span class="_c blank"> </span>Exemplo: aplicação de <span class="ff11 ws14">macrohedge</span>, 149</div><div class="t m0 x34 h13 ye0 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.7.3 <span class="_c blank"> </span>Instrumentos de <span class="ff11 ws14">hedge</span>, 149</div><div class="t m0 x34 h13 ye1 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.7.4 <span class="_c blank"> </span>Qualificação para <span class="ff11">hedge accounting</span>, 149</div><div class="t m0 x34 h13 ye2 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.7.5 <span class="_c blank"> </span>Efetividade do <span class="ff11 ws14">hedge</span>, 150</div><div class="t m0 x34 h13 ye3 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.7.6 <span class="_c blank"> </span><span class="ff11 ws14">Hedge</span> de valor justo, 152</div><div class="t m0 x34 h13 ye4 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.7.7 <span class="_c blank"> </span><span class="ff11 ws14">Hedge</span> de fluxo de caixa, 153</div><div class="t m0 x34 h13 ye5 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.7.8 <span class="_c blank"> </span><span class="ff11 ws14">Hedge</span> de investimento no exterior<span class="_2 blank"></span>, 153</div><div class="t m0 x34 h13 ye6 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.7.9 <span class="_c blank"> </span>Descontinuidade da <span class="ff11 ws14">hedge</span> <span class="ff11">accounting</span>, 153</div><div class="t m0 x35 h13 ye7 ff9 fse fc0 sc0 ls0 ws15">8.8 Evidenciação, <span class="_6 blank"></span>154</div><div class="t m0 x34 h13 ye8 ff9 fse fc0 sc0 ls6 ws3"> <span class="ls4 ws16">8.8.1 Significância dos instrumentos financeiros para a posição patrimonial e <span class="ff11">performance</span> da entidade, 154</span></div><div class="t m0 x34 h13 ye9 ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.8.2 <span class="_c blank"> </span>Natureza e extensão dos riscos oriundos dos instrumentos financeiros, 155</div><div class="t m0 x34 h13 yea ff9 fse fc0 sc0 ls0 ws3"> <span class="_c blank"> </span>8.8.3 <span class="_c blank"> </span>Exemplo, 155</div><div class="t m0 x35 h13 yeb ff9 fse fc0 sc0 ls0 ws3">8.9 <span class="_c blank"> </span> <span class="_c blank"> </span>Propostas de alterações nas normas internacionais, 156</div><div class="t m0 x35 h13 yec ff9 fse fc0 sc0 ls0 ws3">8.10 <span class="_c blank"> </span>Mensuração do valor justo em condições de baixa liquidez, 157</div><div class="t m0 x35 h13 yed ff9 fse fc0 sc0 ls0 ws3">8.11 <span class="_c blank"> </span>Pronunciamento de pequenas e médias empresas, 159</div><div class="t m0 x35 h13 yee ff9 fse fc0 sc0 ls0 ws3">8.12 <span class="_c blank"> </span>T<span class="_4 blank"></span>ratamento para as pequenas e médias empresas, 160</div><div class="t m0 x2c h1c yef ff6 fse fc0 sc0 ls0 ws3">9 <span class="_b blank"> </span>Mensuração do valor justo, 162</div><div class="t m0 x35 h13 yf0 ff9 fse fc0 sc0 ls0 ws3">9.1 <span class="_c blank"> </span>Introdução, 162</div><div class="t m0 x34 h13 yc3 ff9 fse fc0 sc0 ls0 ws3">9.1.1 <span class="_c blank"> </span>Aspectos gerais da norma, 164</div><a class="l" data-dest-detail='[145,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:712.879000px;width:143.134300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[146,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:698.846000px;width:140.658900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[146,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:684.813000px;width:116.440300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[146,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:670.780000px;width:162.197300px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[148,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:656.748000px;width:309.487300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[149,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:642.715000px;width:319.653300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[150,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:628.682000px;width:147.099900px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[150,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:614.650000px;width:254.115900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[151,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:48.189000px;bottom:591.263000px;width:5.810500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[151,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:58.999500px;bottom:591.263000px;width:139.516500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[151,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:577.230000px;width:133.993900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[154,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:563.197000px;width:256.967900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[154,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:549.164000px;width:213.085900px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[161,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:535.132000px;width:166.577300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[161,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:111.299000px;bottom:521.099000px;width:151.128000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[163,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:111.299000px;bottom:507.066000px;width:79.683000px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[164,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:111.299000px;bottom:493.034000px;width:227.896000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[165,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:111.299000px;bottom:479.001000px;width:187.700000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[166,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:464.968000px;width:98.886900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[169,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:450.935000px;width:133.886300px;height:12.159000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[171,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:436.903000px;width:169.941300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[174,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:422.870000px;width:121.698900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[175,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:408.837000px;width:291.533300px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[176,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:394.805000px;width:229.272300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[176,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:380.772000px;width:329.609300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[178,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:366.739000px;width:345.854900px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[180,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:352.706000px;width:113.750300px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[180,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:338.674000px;width:147.167900px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[181,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:324.641000px;width:139.409300px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[182,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:310.608000px;width:200.420300px;height:12.159000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[182,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:296.576000px;width:147.138300px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[182,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:282.543000px;width:201.255300px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[183,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:268.510000px;width:139.140300px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[185,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:254.478000px;width:137.133300px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[186,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:240.445000px;width:151.914300px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[186,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:226.412000px;width:196.997300px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[186,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:212.379000px;width:211.323300px;height:12.159000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[187,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:198.347000px;width:103.124900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[187,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.419700px;bottom:184.314000px;width:455.163300px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[188,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:170.281000px;width:352.485300px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[188,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:83.519700px;bottom:156.249000px;width:87.334300px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[189,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:142.216000px;width:265.092900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[190,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:128.183000px;width:300.478900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[192,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:114.150000px;width:260.551900px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[193,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:100.118000px;width:259.677900px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[195,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:48.189000px;bottom:76.730700px;width:5.810500px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[195,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:58.999500px;bottom:76.730700px;width:146.284500px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[195,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:59.244100px;bottom:62.697900px;width:88.866900px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[197,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:78.519700px;bottom:48.665200px;width:160.742300px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pfa" class="pf w2 h9" data-page-no="a"><div class="pc pca w2 h9"><div class="t m0 x39 h13 y68 ff9 fsa fc0 sc0 ls0 ws13">Sumário<span class="fse ls5 ws3"> <span class="ff6 fc7 ls0">ix</span></span></div><div class="t m0 x9 h18 y12 ff14 fsa fc0 sc0 ls0 ws6">3<span class="fsb ws7 v2">a</span><span class="ws3"> Prova<span class="_8 blank"> </span>3<span class="fsb ws7 v2">a</span> Prova</span></div><div class="t m0 x31 h13 y69 ff9 fse fc0 sc0 ls0 ws3">9.1.2 <span class="_c blank"> </span>Definição de valor justo, 165</div><div class="t m0 x30 h13 yc4 ff9 fse fc0 sc0 ls0 ws3">9.2 <span class="_c blank"> </span>Aplicação para ativos, passivos e instrumentos patrimoniais, 167</div><div class="t m0 x31 h13 yc5 ff9 fse fc0 sc0 ls0 ws3">9.2.1 <span class="_c blank"> </span>Ativos não financeiros, 168</div><div class="t m0 x31 h13 yc6 ff9 fse fc0 sc0 ls0 ws3">9.2.2 <span class="_c blank"> </span>P<span class="_4 blank"></span>assivos e instrumentos patrimoniais próprios da entidade, 169</div><div class="t m0 x31 h13 yc7 ff9 fse fc0 sc0 ls0 ws3">9.2.3 <span class="_c blank"> </span>P<span class="_4 blank"></span>osições líquidas de ativos financeiros e passivos financeiros, 173</div><div class="t m0 x30 h13 yc8 ff9 fse fc0 sc0 ls0 ws3">9.3 <span class="_c blank"> </span>Técnicas de avaliação, 173</div><div class="t m0 x31 h13 yc9 ff9 fse fc0 sc0 ls0 ws3">9.3.1 <span class="_c blank"> </span>Abordagem de Mercado (<span class="ff11">Market Approach</span>), 174</div><div class="t m0 x31 h13 yca ff9 fse fc0 sc0 ls0 ws3">9.3.2 <span class="_c blank"> </span>Abordagem de Custo (<span class="ff11">Cost Approach</span>), 175</div><div class="t m0 x31 h13 yf1 ff9 fse fc0 sc0 ls0 ws3">9.3.3 <span class="_c blank"> </span>Abordagem de R<span class="_0 blank"></span>esultado ou de R<span class="_0 blank"></span>eceita (<span class="ff11">Income Approach</span>), 176</div><div class="t m0 x30 h13 yf2 ff9 fse fc0 sc0 ls0 ws3">9.4 <span class="_c blank"> </span>Informações para aplicação das técnicas de avaliação, 179</div><div class="t m0 x31 h13 yf3 ff9 fse fc0 sc0 ls0 ws3">9.4.1 <span class="_c blank"> </span>Princípios gerais, 179</div><div class="t m0 x31 h13 yf4 ff9 fse fc0 sc0 ls0 ws3">9.4.2 <span class="_c blank"> </span>Classificação das informações aplicadas na mensuração de valor justo, 180</div><div class="t m0 x30 h13 yf5 ff9 fse fc0 sc0 ls0 ws3">9.5 <span class="_c blank"> </span>Divulgação, 184</div><div class="t m0 x30 h13 yf6 ff9 fse fc0 sc0 ls0 ws3">9.6 <span class="_c blank"> </span>T<span class="_4 blank"></span>ratamento para as pequenas e médias empresas, 186</div><div class="t m0 x2f h1c yd1 ff6 fse fc0 sc0 ls0 ws3">10 <span class="_b blank"> </span>Investimentos em outras sociedades e em propriedade para investimento, 187</div><div class="t m0 x30 h13 yd2 ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>10.1 <span class="_c blank"> </span>Introdução, 187</div><div class="t m0 x30 h13 yd3 ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>10.2 <span class="_c blank"> </span>Os critérios da legislação, 187</div><div class="t m0 x31 h13 yd4 ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>10.2.1 <span class="_c blank"> </span>Classificação no balanço, 187</div><div class="t m0 x31 h13 yd5 ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>10.2.2 <span class="_c blank"> </span>Natureza das contas, 188</div><div class="t m0 x31 h13 yd6 ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>10.2.3 <span class="_c blank"> </span>Modelo do plano de contas, 191</div><div class="t m0 x31 h13 yd7 ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>10.2.4 <span class="_c blank"> </span>Critérios para a classificação, 192</div><div class="t m0 x30 h13 yd8 ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>10.3 <span class="_c blank"> </span>Avaliação de investimentos em outras sociedades pelo custo, 198</div><div class="t m0 x31 h13 yd9 ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>10.3.1 <span class="_c blank"> </span>Investimentos avaliados por este método, 198</div><div class="t m0 x31 h13 yda ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>10.3.2 <span class="_c blank"> </span>O critério de avaliação e a forma de contabilização, 198</div><div class="t m0 x30 h13 ydb ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>10.4 <span class="_c blank"> </span>Avaliação de propriedade para investimento, 200</div><div class="t m0 x31 h13 ydc ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>10.4.1 <span class="_c blank"> </span>Conceituação, 200</div><div class="t m0 x31 h13 ydd ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>10.4.2 <span class="_c blank"> </span>Custo no reconhecimento inicial da propriedade, 202</div><div class="t m0 x31 h13 yde ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>10.4.3 <span class="_c blank"> </span>Mensurações subsequentes: custo ou valor justo, 202</div><div class="t m0 x30 h13 ydf ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>10.5 <span class="_c blank"> </span>Notas explicativas, 205</div><div class="t m0 x30 h13 ye0 ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>10.6 <span class="_c blank"> </span>T<span class="_4 blank"></span>ratamento para as pequenas e médias empresas, 206</div><div class="t m0 x2f h1c yf7 ff6 fse fc0 sc0 ls0 ws3">11 <span class="_b blank"> </span>Investimentos em coligadas e em controladas, 207</div><div class="t m0 x30 h13 yf8 ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>11.1 <span class="_c blank"> </span>Introdução, 207</div><div class="t m0 x30 h13 yf9 ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>11.2 <span class="_c blank"> </span>Coligadas, 209</div><div class="t m0 x30 h13 yfa ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>11.3 <span class="_c blank"> </span>Controladas em conjunto, 211</div><div class="t m0 x30 h13 yfb ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>11.4 <span class="_c blank"> </span>A essência do método da equivalência patrimonial, 215</div><div class="t m0 x30 h13 yfc ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>11.5 <span class="_c blank"> </span>Aplicação do método da equivalência patrimonial, 216</div><div class="t m0 x31 h13 yfd ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>11.5.1 <span class="_c blank"> </span>Lucro ou prejuízo do exercício, 221</div><div class="t m0 x31 h13 yfe ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>11.5.2 <span class="_c blank"> </span>Dividendos distribuídos, 221</div><div class="t m0 x31 h13 yff ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>11.5.3 <span class="_c blank"> </span>Outros resultados abrangentes, 222</div><div class="t m0 x31 h13 y100 ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>11.5.4 <span class="_c blank"> </span>Integralização de capital, 222</div><div class="t m0 x31 h13 y101 ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>11.5.5 <span class="_c blank"> </span>V<span class="_2 blank"></span>ariação na participação relativa, 223</div><div class="t m0 x31 h13 y102 ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>11.5.6 <span class="_c blank"> </span>Ajustes de exercícios anteriores, 226</div><div class="t m0 x30 h13 y103 ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>11.6 <span class="_c blank"> </span>P<span class="_0 blank"></span>atrimônio líquido das investidas, 226</div><div class="t m0 x31 h13 y104 ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>11.6.1 <span class="_c blank"> </span>Critérios contábeis, 226</div><div class="t m0 x31 h13 yef ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>11.6.2 <span class="_c blank"> </span>Defasagem na data do encerramento da coligada, 227</div><div class="t m0 x30 h13 yf0 ff9 fse fc0 sc0 ls0 ws3"> <span class="_e blank"> </span>11.7 <span class="_c blank"> </span>Resultados não realizados de operações intersociedades, 228</div><div class="t m0 x31 h13 yc3 ff9 fse fc0 sc0 ls0 ws3"> <span class="_10 blank"> </span>11.7.1 <span class="_c blank"> </span>Significado e objetivo, 228</div><a class="l" data-dest-detail='[198,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:712.879000px;width:152.739400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[200,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:698.846000px;width:299.932000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[201,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:684.813000px;width:145.669400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[202,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:670.780000px;width:303.012400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[206,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:656.748000px;width:311.421400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[206,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:642.715000px;width:135.288000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[207,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:628.682000px;width:238.139400px;height:12.159000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[208,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:614.650000px;width:212.680400px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[209,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:600.617000px;width:304.423400px;height:12.158000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[212,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:586.584000px;width:272.183000px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[212,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:572.551000px;width:120.913400px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[213,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:87.023600px;bottom:558.519000px;width:352.407400px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[217,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:544.486000px;width:89.536000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[219,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:67.748000px;bottom:530.453000px;width:254.116000px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[220,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:56.692900px;bottom:507.066000px;width:11.621100px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[220,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:73.314000px;bottom:507.066000px;width:363.018000px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[220,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:493.034000px;width:94.428500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[220,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:479.001000px;width:154.965500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[220,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:464.968000px;width:161.001100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[221,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:450.935000px;width:142.954100px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[224,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:436.903000px;width:172.988100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[225,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:422.870000px;width:178.696100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[231,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:408.837000px;width:307.617500px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[231,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:394.805000px;width:232.612100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[231,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:380.772000px;width:276.020100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[233,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:366.739000px;width:238.789500px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[233,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:352.706000px;width:113.613100px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[235,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:338.674000px;width:264.726100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[235,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:324.641000px;width:263.613100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[238,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:310.608000px;width:125.151500px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[239,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:296.576000px;width:259.677500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[240,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:56.692900px;bottom:273.189000px;width:11.621100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[240,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:73.314000px;bottom:273.189000px;width:234.365000px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[240,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:259.156000px;width:94.428500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[242,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:245.123000px;width:89.047500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[244,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:231.090000px;width:156.430500px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[248,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:217.058000px;width:265.629500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[249,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:203.025000px;width:262.597500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[254,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:188.992000px;width:186.860100px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[254,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:174.960000px;width:157.886100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[255,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:160.927000px;width:187.930100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[255,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:146.894000px;width:161.797100px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[256,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:132.861000px;width:196.929100px;height:11.988000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[259,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:118.829000px;width:191.240100px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[259,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:104.796000px;width:191.137500px;height:11.987000px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[259,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:90.763400px;width:136.050100px;height:11.987600px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[260,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:96.692900px;bottom:76.730700px;width:267.998100px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[261,"XYZ",null,null,null]'><div class="d m1" style="border-style:none;position:absolute;left:72.283500px;bottom:62.697900px;width:289.311500px;height:11.987300px;background-color:rgba(255,255,255,0.000001);"></div></a><a class="l" data-dest-detail='[261,"XYZ",null,null,null]'><div class="d 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