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{"id":20343,"date":"2020-10-15T11:00:04","date_gmt":"2020-10-15T14:00:04","guid":{"rendered":"https:\/\/www.blbbrasil.com.br\/blog\/?p=20343"},"modified":"2024-04-11T08:49:47","modified_gmt":"2024-04-11T11:49:47","slug":"cpc-36-consolidacao-das-demonstracoes-contabeis-parte2","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/cpc-36-consolidacao-das-demonstracoes-contabeis-parte2\/","title":{"rendered":"CPC 36: Consolida\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis (parte 2)"},"content":{"rendered":"

Procedimentos de consolida\u00e7\u00e3o<\/h2>\n

Vimos no <\/span>artigo anterior<\/strong><\/a> que o objetivo da consolida\u00e7\u00e3o \u00e9 apresentar as demonstra\u00e7\u00f5es cont\u00e1beis <\/span>de diversas empresas de um mesmo \u201c<\/span>grupo econ\u00f4mico\u201d, como se essas demonstra\u00e7\u00f5es consolidadas fossem de uma \u00fanica entidade.<\/span><\/p>\n

Consequentemente, para atingirmos o respectivo objetivo, a partir do momento que temos as demonstra\u00e7\u00f5es cont\u00e1beis das empresas que ser\u00e3o consolidadas, devemos percorrer os seguintes passos:<\/span><\/p>\n

    \n
  1. Somar e eliminar os saldos das contas cont\u00e1beis: isso significa c<\/span>ombinar itens similares de ativos, passivos, patrim\u00f4nio l\u00edquido, receitas, despesas e fluxos de caixa da controladora com os de suas controladas;<\/li>\n
  2. Compensar (eliminar) o valor cont\u00e1bil do investimento da controladora em cada controlada e a parcela da controladora no patrim\u00f4nio l\u00edquido de cada controlada;<\/li>\n
  3. Eliminar integralmente ativos e passivos, patrim\u00f4nio l\u00edquido, receitas, despesas e fluxos de caixa intragrupo relacionados a transa\u00e7\u00f5es entre entidades do grupo.<\/li>\n<\/ol>\n

    Esse procedimento \u00e9 muito importante, pois a inten\u00e7\u00e3o da consolida\u00e7\u00e3o \u00e9 demonstrar adequadamente a posi\u00e7\u00e3o financeira e patrimonial do grupo, considerando apenas as transa\u00e7\u00f5es realizadas junto a terceiros<\/strong>. Logo, os efeitos das transa\u00e7\u00f5es realizadas entre as empresas do grupo (saldos patrimoniais, receitas e despesas) devem ser eliminados no processo de consolida\u00e7\u00e3o.<\/p>\n

    Exemplo pr\u00e1tico<\/h2>\n

    Vamos imaginar um grupo econ\u00f4mico com 3 empresas (a Controladora Alfa com mais duas empresas Controladas: Beta e Gama). Vamos supor ainda que a Controladora possua 100% das participa\u00e7\u00f5es societ\u00e1rias nas empresas Beta e Gama.<\/p>\n

    \"CPC<\/p>\n

    Devemos, portanto, somar os saldos cont\u00e1beis (balan\u00e7o patrimonial e resultado do exerc\u00edcio) dessas 3 empresas e, na sequ\u00eancia, eliminamos (ajustamos) os saldos e as transa\u00e7\u00f5es relacionados \u00e0s empresas do grupo econ\u00f4mico.<\/p>\n

    Visualmente temos os seguintes saldos:<\/p>\n

    Balan\u00e7o Patrimonial:\"CPC<\/h3>\n

    Demonstra\u00e7\u00e3o do Resultado de Exerc\u00edcio – DRE:<\/h3>\n

    \"CPC<\/p>\n

    Legenda dos hist\u00f3ricos das elimina\u00e7\u00f5es:<\/strong><\/p>\n

    a)<\/strong><\/span> No exemplo acima, a empresa Beta faturou (a pre\u00e7o de custo) para a empresa Alfa o valor de R$ 5 mil. Dado que se trata de um faturamento para o mesmo grupo econ\u00f4mico, consequentemente, esse faturamento, os custos das mercadorias vendidas e os saldos patrimoniais (contas a receber e contas a pagar) entre as empresas do mesmo grupo econ\u00f4mico devem ser eliminados das demonstra\u00e7\u00f5es cont\u00e1beis, pois n\u00e3o s\u00e3o transa\u00e7\u00f5es realizadas junto a terceiros.<\/p>\n

    b)<\/strong><\/span> A empresa (controladora) Alfa obteve R$ 6.500 de resultado de equival\u00eancia patrimonial, oriundo dos lucros das empresas Beta e Gama e registrou o respectivo resultado em sua demonstra\u00e7\u00e3o de resultado. Dado que o resultado de equival\u00eancia est\u00e1 registrado na DRE da Alfa, consequentemente, a empresa Alfa deve eliminar os resultados de Beta e de Gama na consolida\u00e7\u00e3o, a fim de o resultado n\u00e3o ficar duplicado.<\/p>\n

    Quer saber mais sobre an\u00e1lise das demonstra\u00e7\u00f5es cont\u00e1beis? Temos dois materiais gratuitos que aprofundam o assunto e auxiliam no seu dia a dia:<\/p>\n