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{"id":12893,"date":"2018-02-05T00:00:00","date_gmt":"2018-02-05T02:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/valor-justo\/"},"modified":"2024-10-31T10:49:38","modified_gmt":"2024-10-31T13:49:38","slug":"valor-justo","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/valor-justo\/","title":{"rendered":"Por que a aplica\u00e7\u00e3o do Valor Justo \u00e9 boa para os seus neg\u00f3cios?"},"content":{"rendered":"

O\u00a0Fair Value<\/strong>\u00a0ou\u00a0Valor Justo<\/strong>\u00a0\u00e9 utilizado na mensura\u00e7\u00e3o de ativos e passivos de uma empresa. Sua ado\u00e7\u00e3o no Brasil est\u00e1 em conformidade com os padr\u00f5es internacionais de contabilidade estabelecidos pelo CPC 46 <\/strong>– IFRS 13 (International Financial Reporting Standards)<\/strong><\/a>.<\/p>\n

Objeto de estudo e discuss\u00f5es pelos principais \u00f3rg\u00e3os reguladores como a\u00a0Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM<\/strong><\/a>\u00a0e o\u00a0Banco Central do Brasil \u2013 BCB<\/strong><\/a>, o Fair Value \u00e9 considerado um avan\u00e7o na contabilidade, sendo utilizado em certas situa\u00e7\u00f5es para mensurar ativos e passivos, complementando o custo hist\u00f3rico na avalia\u00e7\u00e3o econ\u00f4mica.<\/p>\n

Neste artigo voc\u00ea vai entender o conceito do Valor Justo, a aplica\u00e7\u00e3o nas normas brasileiras e conhecer os m\u00e9todos de sua utiliza\u00e7\u00e3o.<\/p>\n

Explicando o conceito de Valor Justo<\/h2>\n

A CPC, por meio do Pronunciamento T\u00e9cnico\u00a0CPC 46<\/strong><\/a>, define como\u00a0Valor Justo<\/strong>\u00a0como \u201co pre\u00e7o que seria recebido pela venda de um ativo ou que seria pago pela transfer\u00eancia de um passivo em uma transa\u00e7\u00e3o n\u00e3o for\u00e7ada entre participantes do mercado na data de mensura\u00e7\u00e3o\u201d.<\/p>\n

Partindo dessa premissa, o\u00a0Valor Justo<\/strong>\u00a0de um ativo de reflete o pre\u00e7o que seria obtido em uma transa\u00e7\u00e3o de compra e venda, considerando condi\u00e7\u00f5es ideais de mercado. Isso significa que a transa\u00e7\u00e3o deve ocorrer sem liquida\u00e7\u00e3o for\u00e7ada, entre participantes do mercado com conhecimento, e em um ambiente econ\u00f4mico, social e jur\u00eddico est\u00e1vel.<\/p>\n

O\u00a0Valor Justo<\/strong>\u00a0do passivo deve apresentar as mesmas condi\u00e7\u00f5es ideais aplicadas ao ativo, representando o montante que seria necess\u00e1rio para transferir a obriga\u00e7\u00e3o a outro participante do mercado em uma transa\u00e7\u00e3o ordenada.<\/p>\n

Exemplo de aplica\u00e7\u00e3o do Fair Value<\/h2>\n

Para contextualizar e ficar mais clara a aplica\u00e7\u00e3o do\u00a0Valor Justo<\/strong>\u00a0em uma transa\u00e7\u00e3o vamos exemplificar certa condi\u00e7\u00e3o simplificada:<\/p>\n

Temos uma empresa de extra\u00e7\u00e3o de min\u00e9rio de ferro. Suponhamos que a empresa adquire uma jazida mineral pelo valor de 500 mil reais. No momento da aquisi\u00e7\u00e3o, o valor justo da jazida \u00e9 determinado com base em uma avalia\u00e7\u00e3o de mercado, considerando o pre\u00e7o que outros participantes estariam dispostos a pagar em condi\u00e7\u00f5es normais de mercado.<\/p>\n

Se, posteriormente, as condi\u00e7\u00f5es de mercado mudarem, como uma valoriza\u00e7\u00e3o do min\u00e9rio de ferro, o valor justo da jazida pode aumentar. Da mesma forma, se houver uma queda nos pre\u00e7os de mercado ou se for constatado que a jazida cont\u00e9m menos min\u00e9rio do que o previsto, o valor justo poder\u00e1 ser reduzido para refletir essa nova realidade de mercado.<\/p>\n

Assim, o exemplo demonstra como o valor justo pode variar ao longo do tempo com base em condi\u00e7\u00f5es de mercado, independentemente do desempenho operacional da empresa.<\/p>\n

Vantagens da utiliza\u00e7\u00e3o do Valor Justo<\/h2>\n

A implanta\u00e7\u00e3o da\u00a0contabilidade<\/strong><\/a>\u00a0de\u00a0Valor Justo<\/strong>\u00a0traz benef\u00edcios como:<\/p>\n