{"id":71,"date":"2021-02-16T20:09:36","date_gmt":"2021-02-16T23:09:36","guid":{"rendered":"https:\/\/altimuscontabil.com\/blog\/?p=71"},"modified":"2021-02-16T20:09:40","modified_gmt":"2021-02-16T23:09:40","slug":"demonstracoes-contabeis","status":"publish","type":"post","link":"https:\/\/altimuscontabil.com\/blog\/demonstracoes-contabeis\/","title":{"rendered":"Qual a import\u00e2ncia dos demonstrativos cont\u00e1beis?"},"content":{"rendered":"\n

As demonstra\u00e7\u00f5es cont\u00e1beis n\u00e3o s\u00e3o apenas uma obriga\u00e7\u00e3o legal para muitas empresas, como tamb\u00e9m um documento de refer\u00eancia importante para compreender a sa\u00fade financeira e a situa\u00e7\u00e3o fiscal dos neg\u00f3cios, por isso \u00e9 importante saber o que \u00e9 esse documento e qual a sua import\u00e2ncia para as organiza\u00e7\u00f5es.<\/p>\n\n\n\n

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

O que s\u00e3o Demonstra\u00e7\u00f5es cont\u00e1beis?<\/h2>\n\n\n\n

As demonstra\u00e7\u00f5es cont\u00e1beis s\u00e3o documentos de contabilidade que precisam ser obrigatoriamente emitidos por empresas de capital aberto, segundo a lei 6404\/76.<\/p>\n\n\n\n

Esse conjunto de informa\u00e7\u00f5es \u00e9 uma presta\u00e7\u00e3o de contas para s\u00f3cios e acionistas, que geralmente \u00e9 divulgado junto a um relat\u00f3rio da administra\u00e7\u00e3o e pareceres do conselho fiscal e de auditores independentes, se eles existirem.<\/p>\n\n\n\n

Com a divulga\u00e7\u00e3o destes\u00a0demonstrativos \u00e9 que s\u00f3cios e acionistas podem analisar o crescimento da organiza\u00e7\u00e3o e decidirem se querem ou n\u00e3o investir no neg\u00f3cio.<\/p>\n\n\n\n

Qual \u00e9 a estrutura de um demonstrativo cont\u00e1bil?<\/h2>\n\n\n\n

Os demonstrativos cont\u00e1beis possuem a seguinte estrutura:<\/p>\n\n\n\n

\u2022 Balan\u00e7o Patrimonial;
\u2022 Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio – DRE;
\u2022 Demonstra\u00e7\u00e3o dos Fluxos de Caixa<\/a> – DFC;
\u2022 Demonstra\u00e7\u00e3o das Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido – DMPL;
\u2022 Demonstra\u00e7\u00e3o do Valor Adicionado – DVA;
\u2022 Notas Explicativas.<\/p>\n\n\n\n

Ao elaborarem e divulgarem suas demonstra\u00e7\u00f5es, as empresas de capital aberto tamb\u00e9m devem incluir outros itens em anexo que possibilitam complementar a informa\u00e7\u00e3o cont\u00e1bil e financeira.<\/p>\n\n\n\n

Existem ainda os Relat\u00f3rios Administrativos e os Pareceres de auditores independentes e do conselho fiscal, documentos que aumentam a credibilidade das demonstra\u00e7\u00f5es financeiras para a aprecia\u00e7\u00e3o do p\u00fablico em geral.<\/p>\n\n\n\n

O Balan\u00e7o Social \u00e9 um documento n\u00e3o obrigat\u00f3rio, que demonstram em detalhes indicadores de responsabilidade social que a empresa gere, como pelo meio ambiente e com os funcion\u00e1rios.<\/p>\n\n\n\n

N\u00f3s da Altimus Cont\u00e1bil possu\u00edmos um servi\u00e7o de consultoria cont\u00e1bil com foco em assessoria para gest\u00e3o empresarial. Se voc\u00ea ficou interessado, entre em contato conosco atrav\u00e9s de um dos nossos canais oficiais agora mesmo.<\/p>\n","protected":false},"excerpt":{"rendered":"

As demonstra\u00e7\u00f5es cont\u00e1beis n\u00e3o s\u00e3o apenas uma obriga\u00e7\u00e3o legal para muitas empresas, como tamb\u00e9m um documento de refer\u00eancia importante para compreender a sa\u00fade financeira e a situa\u00e7\u00e3o fiscal dos neg\u00f3cios, por isso \u00e9 importante saber… Continue Lendo »<\/a><\/p>\n","protected":false},"author":1,"featured_media":74,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,5],"tags":[],"class_list":["post-71","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestao","category-tributario"],"yoast_head":"\nQual a import\u00e2ncia dos demonstrativos cont\u00e1beis? - Altimus Cont\u00e1bil<\/title>\n<meta name=\"description\" content=\"As demonstra\u00e7\u00f5es cont\u00e1beis s\u00e3o uma refer\u00eancia importante para compreender a sa\u00fade financeira e a situa\u00e7\u00e3o fiscal dos neg\u00f3cios.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/altimuscontabil.com\/blog\/demonstracoes-contabeis\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qual a import\u00e2ncia dos demonstrativos cont\u00e1beis? 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