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{"id":14678,"date":"2019-01-09T14:17:35","date_gmt":"2019-01-09T16:17:35","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=14678"},"modified":"2026-01-13T10:49:35","modified_gmt":"2026-01-13T13:49:35","slug":"cpc-31","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/cpc-31\/","title":{"rendered":"CPC 31 \u2013 Ativo n\u00e3o circulante mantido para venda e opera\u00e7\u00e3o descontinuada"},"content":{"rendered":"

O CPC 31<\/strong> \u00e9 considerado um importante pronunciamento cont\u00e1bil<\/strong>, pois fornece subs\u00eddios para o reconhecimento e a evidencia\u00e7\u00e3o das opera\u00e7\u00f5es de descontinuidade<\/strong> de opera\u00e7\u00f5es.<\/p>\n

Desde as d\u00e9cadas de 1960 e 1970, muitas empresas come\u00e7aram a criar ou adquirir diversos neg\u00f3cios em \u00e1reas totalmente distintas das suas atua\u00e7\u00f5es regulares, fato denominado “descontinuidade de opera\u00e7\u00f5es<\/strong>” na doutrina cont\u00e1bil.<\/p>\n

Em suma, opera\u00e7\u00e3o em descontinuidade \u00e9 qualquer opera\u00e7\u00e3o negocial<\/strong> diversa da \u00e1rea em que a empresa atua regularmente.<\/p>\n

Ademais, conforme ser\u00e1 demonstrado no presente artigo, um elemento indissoci\u00e1vel da opera\u00e7\u00e3o em descontinuidade \u00e9 o ativo n\u00e3o circulante<\/strong> <\/a>mantido para venda.<\/p>\n

Objetivo do CPC 31<\/strong><\/h2>\n

O objetivo do CPC 31 \u00e9 estabelecer a contabiliza\u00e7\u00e3o de ativos n\u00e3o circulantes mantidos para venda (colocados \u00e0 venda) e a apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o de opera\u00e7\u00f5es descontinuadas.<\/p>\n

A norma cont\u00e1bil especifica que opera\u00e7\u00e3o em descontinuidade \u00e9 um componente da entidade que tenha sido alienado <\/strong>ou esteja mantido para venda<\/strong>, e:<\/p>\n

    \n
  1. Representa uma importante linha separada de neg\u00f3cios ou \u00e1rea geogr\u00e1fica de opera\u00e7\u00f5es que seja parte integrante de um \u00fanico plano coordenado para venda; ou<\/li>\n
  2. \u00c9 uma controlada adquirida exclusivamente com o objetivo de revenda.<\/li>\n<\/ol>\n

    Classifica\u00e7\u00e3o dos ativos n\u00e3o circulantes mantidos para venda<\/strong><\/h2>\n

    O CPC 31 esclarece que a entidade deve classificar um ativo n\u00e3o circulante como mantido para venda se o seu valor cont\u00e1bil<\/strong> ser\u00e1 recuperado, principalmente, por meio de transa\u00e7\u00e3o de venda<\/a><\/strong> em vez do uso cont\u00ednuo.<\/p>\n

    Sendo assim, \u00e9 preciso que o ativo mantido para venda esteja dispon\u00edvel para venda imediata<\/strong> em suas condi\u00e7\u00f5es atuais \u2013 salvo eventuais termos habituais ou costumeiros que precisem ser desenvolvidos para conclus\u00e3o da venda<\/strong>. Em outras palavras: \u00e9 preciso que sua venda seja altamente prov\u00e1vel.<\/p>\n

    O que \u00e9 uma venda altamente prov\u00e1vel?<\/strong><\/h2>\n

    Para que uma venda possa ser considerada altamente prov\u00e1vel, o n\u00edvel hier\u00e1rquico de gest\u00e3o da empresa (diretores, por exemplo) deve estar comprometido com o plano de venda do ativo<\/strong> por meio de um programa firme para localizar um comprador e, assim, concluir o plano de venda.<\/p>\n

    O compromisso firme de compra<\/strong> \u00e9 um acordo com uma parte n\u00e3o relacionada, vinculando ambas as partes por meio de um v\u00ednculo jur\u00eddico<\/strong> (por exemplo, contrato) em que constem: os termos significativos, pre\u00e7o<\/strong>, cronograma das transa\u00e7\u00f5es e uma penalidade suficientemente alta para tornar o cumprimento do acordo altamente prov\u00e1vel.<\/p>\n

    Com intuito de diminuir a subjetividade da defini\u00e7\u00e3o, o pronunciamento estabeleceu alguns requisitos objetivos<\/strong> para que uma venda seja altamente prov\u00e1vel:<\/p>\n

      \n
    1. O pre\u00e7o de venda anunciado seja razo\u00e1vel em rela\u00e7\u00e3o ao valor justo<\/strong> do ativo;<\/li>\n
    2. A entidade espera que a venda se qualifique como conclu\u00edda em at\u00e9 um ano<\/strong> a partir da data da sua classifica\u00e7\u00e3o;<\/u><\/li>\n
    3. Seja improv\u00e1vel que possa haver altera\u00e7\u00f5es significativas no plano de venda ou que esse possa ser abandonado.<\/li>\n<\/ol>\n

      Embora a norma tenha definido um limite de at\u00e9 um ano, acontecimentos ou circunst\u00e2ncias podem estender o per\u00edodo de conclus\u00e3o de venda para um per\u00edodo superior, desde que tais circunst\u00e2ncias ou acontecimentos estejam sob controle da entidade e haja evid\u00eancia suficiente de que a entidade esteja comprometida com o plano de venda do ativo<\/strong>.<\/p>\n

      Outro ponto que merece destaque \u00e9 quando a entidade adquire um novo ativo <\/strong>e, desde o momento da aquisi\u00e7\u00e3o, tem a exclusiva inten\u00e7\u00e3o de vend\u00ea-lo. Nessa situa\u00e7\u00e3o, a norma cont\u00e1bil foi um pouco mais flex\u00edvel ao estabelecer como requisito para classifica\u00e7\u00e3o apenas a inten\u00e7\u00e3o de venda do ativo<\/strong> \u2013 permitindo que os demais requisitos sejam cumpridos posteriormente, desde que em curto prazo (normalmente, no prazo de tr\u00eas meses).<\/p>\n

      Para fins de elucida\u00e7\u00e3o, um quadro esquem\u00e1tico com os requisitos para classifica\u00e7\u00e3o de um ativo n\u00e3o circulante mantido para venda:<\/p>\n

      \"CPCAinda, a norma esclarece que se os requisitos forem satisfeitos ap\u00f3s a data do balan\u00e7o, a entidade n\u00e3o deve classificar o ativo n\u00e3o circulante<\/strong> mantido para venda como tal nas demonstra\u00e7\u00f5es cont\u00e1beis divulgadas<\/strong>.<\/p>\n

      Contudo, quando esses crit\u00e9rios forem satisfeitos ap\u00f3s a data de balan\u00e7o, mas antes da autoriza\u00e7\u00e3o para emiss\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis<\/strong>, a entidade dever\u00e1 divulgar informa\u00e7\u00e3o espec\u00edfica nas notas explicativas.<\/p>\n

      Mensura\u00e7\u00e3o<\/strong><\/h2>\n

      No que tange a mensura\u00e7\u00e3o e apresenta\u00e7\u00e3o, o pronunciamento disp\u00f5e que os ativos que satisfa\u00e7am aos crit\u00e9rios de classifica\u00e7\u00e3o como n\u00e3o circulantes mantidos para venda sejam:<\/p>\n

      a) mensurados pelo menor: <\/strong>entre o valor cont\u00e1bil<\/strong> e o valor justo<\/a> menos as despesas de venda<\/strong>, e que a deprecia\u00e7\u00e3o ou a amortiza\u00e7\u00e3o desses ativos cesse<\/u>;<\/p>\n

      b) apresentados separadamente<\/strong> no balan\u00e7o patrimonial e que os resultados das opera\u00e7\u00f5es descontinuadas <\/strong>sejam apresentados separadamente na demonstra\u00e7\u00e3o do resultado.<\/p>\n

      Not\u00e1vel a diferen\u00e7a em rela\u00e7\u00e3o \u00e0 propriedade para investimento<\/strong>, j\u00e1 que nesta \u00e9 poss\u00edvel que a pr\u00f3pria entidade opte entre os m\u00e9todos de mensura\u00e7\u00e3o \u2013 custo ou valor justo.<\/p>\n

      Outra diverg\u00eancia \u00e9 em rela\u00e7\u00e3o \u00e0 deprecia\u00e7\u00e3o, posto que na propriedade para investimento continua-se a deprecia\u00e7\u00e3o \u2013 quando adotado o m\u00e9todo de custo<\/strong>. Caso haja d\u00favidas sobre o tema, recomenda-se a leitura do artigo sobre propriedades para investimento<\/a><\/strong>.<\/p>\n

      Para concluir, o CPC 31<\/strong> esclarece que, caso a entidade espere vender o ativo n\u00e3o circulante em per\u00edodo superior a um ano, a entidade dever\u00e1 mensurar as despesas de venda<\/strong> pelo valor presente<\/strong>. De modo que qualquer aumento no valor presente das despesas de venda que resulte da passagem do tempo seja apresentado nos resultados como despesa financeira<\/strong>. Caso haja d\u00favidas sobre o tema, recomenda-se a leitura do artigo sobre ajuste a valor presente<\/strong>.<\/p>\n

      Impairment<\/strong><\/h2>\n

      Ao dispor sobre o tema, o CPC 31 n\u00e3o apresentou um texto bem formulado \u2013 tornando o entendimento do conte\u00fado um pouco confuso.<\/p>\n

      O mais importante \u00e9 relembrar que a entidade dever\u00e1 mensurar o ativo<\/strong> mantido para venda pelo menor valor entre o valor cont\u00e1bil<\/strong> e o valor justo<\/strong> menos as despesas de venda<\/strong>.<\/p>\n

      Posteriormente, a norma estabelece que:<\/p>\n