{"id":296,"date":"2021-06-02T10:35:32","date_gmt":"2021-06-02T13:35:32","guid":{"rendered":"https:\/\/altimuscontabil.com\/blog\/?p=296"},"modified":"2021-06-02T10:42:02","modified_gmt":"2021-06-02T13:42:02","slug":"o-que-e-dlpa","status":"publish","type":"post","link":"https:\/\/altimuscontabil.com\/blog\/o-que-e-dlpa\/","title":{"rendered":"O que \u00e9 a DLPA?"},"content":{"rendered":"\n

A DLPA n\u00e3o \u00e9 um termo muito conhecido pela grande maioria dos pequenos empreendedores, mas \u00e9 de suma import\u00e2ncia entender o que e como esse documento pode ajudar na gest\u00e3o financeira da empresa.<\/p>\n\n\n\n

\"O<\/figure>\n\n\n\n

O que \u00e9 DLPA?<\/h2>\n\n\n\n

A DLPA \u00e9 uma sigla que significa Demonstra\u00e7\u00e3o de Lucros e Preju\u00edzos Acumulados. Esse documento \u00e9 uma demonstra\u00e7\u00e3o cont\u00e1bil<\/a> n\u00e3o-obrigat\u00f3ria que evidencia as altera\u00e7\u00f5es ocorridas no saldo da conta Lucros e Preju\u00edzos Acumulados, no Patrim\u00f4nio L\u00edquido.<\/p>\n\n\n\n

O objetivo dessa demonstra\u00e7\u00e3o \u00e9 mostrar, al\u00e9m da movimenta\u00e7\u00e3o ocorrida no saldo da conta de Lucros ou Preju\u00edzos Acumulados, o resultado (lucro ou preju\u00edzo do per\u00edodo) e sua distribui\u00e7\u00e3o.<\/p>\n\n\n\n

A Demonstra\u00e7\u00e3o de Lucros ou Preju\u00edzos Acumulados (DLPA) dever\u00e1 conter:<\/p>\n\n\n\n

a. O saldo do in\u00edcio do per\u00edodo e os ajustes de exerc\u00edcios anteriores;<\/p>\n\n\n\n

b. As revers\u00f5es de reservas e o lucro ou preju\u00edzo l\u00edquido do exerc\u00edcio;<\/p>\n\n\n\n

c. As transfer\u00eancias para reservas, os dividendos, a parcela dos lucros incorporada ao capital e o saldo ao final do per\u00edodo.<\/p>\n\n\n\n

Uma eventual redu\u00e7\u00e3o no preju\u00edzo acumulado ou aumento na reserva de lucros pode mostrar um resultado positivo no per\u00edodo.<\/p>\n\n\n\n

J\u00e1 o aumento do preju\u00edzo ou redu\u00e7\u00e3o das reservas pode mostrar o preju\u00edzo no per\u00edodo. O foco da DLPA \u00e9 sobre o resultado da empresa.<\/p>\n\n\n\n

Como esse relat\u00f3rio mostra as altera\u00e7\u00f5es nas reservas de lucros e nos preju\u00edzos, outras contas podem ser influenciadas pela altera\u00e7\u00e3o de tais contas.<\/p>\n\n\n\n

Por isso, para fazer uma DLPA \u00e9 importante ter o Balan\u00e7o Patrimonial e a DRE<\/a> devidamente encerradas.<\/p>\n\n\n\n

Obrigatoriedade da DLPA<\/h2>\n\n\n\n

No come\u00e7o do post foi mencionado que a DLPA \u00e9 uma demonstra\u00e7\u00e3o cont\u00e1bil n\u00e3o-obrigat\u00f3ria, existem alguns casos em que existem sim a obrigatoriedade da elabora\u00e7\u00e3o desse documento.<\/p>\n\n\n\n

Por exemplo, as empresas tributadas pelo Lucro Real s\u00e3o obrigadas a entregar uma DLPA, al\u00e9m disso, as sociedades an\u00f4nimas tamb\u00e9m s\u00e3o obrigadas a redigir esse documento.<\/p>\n\n\n\n

Essas empresas tamb\u00e9m precisam entregar a DFC (Demonstrativo do Fluxo de Caixa) e a Nota Explicativa. <\/p>\n\n\n\n

Al\u00e9m disso, quem entrega a ECD (Escritura\u00e7\u00e3o Cont\u00e1bil Digital) tamb\u00e9m precisa entregar todas as demonstra\u00e7\u00f5es cont\u00e1beis junto ao arquivo.<\/p>\n\n\n\n

\u00c9 importante dizer que existe a possibilidade de optar pela DLPA ou DMPL (Demonstrativo de Muta\u00e7\u00e3o do Patrim\u00f4nio L\u00edquido), uma vez que os dois relat\u00f3rios tratam do Patrim\u00f4nio L\u00edquido.<\/p>\n","protected":false},"excerpt":{"rendered":"

A DLPA n\u00e3o \u00e9 um termo muito conhecido pela grande maioria dos pequenos empreendedores, mas \u00e9 de suma import\u00e2ncia entender o que e como esse documento pode ajudar na gest\u00e3o financeira da empresa. O que… Continue Lendo »<\/a><\/p>\n","protected":false},"author":1,"featured_media":298,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"\nO que \u00e9 DLPA? 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