Lico Contabilidade
  • Lico Contabilidade
  • 26/01/2016

Demonstrações contábeis

A perspectiva dos investidores sobre sua divulgação e do relatório da administração:

Os investidores utilizam das Demonstrações Contábeis e demais relatórios legais e complementares para compor a sua expectativa acerca da empresa a qual mantêm interesse. As Demonstrações Contábeis devem seguir o padrão IFRS (Internacional Financial Reporting Standards) conhecidas como Normas Internacionais deContabilidade, são exigidas para todas as companhias e consideram subjetividades e julgamentos por parte de sua administração.

O novo padrão trouxe benefícios aos investidores, a norma ajudou a aumentar a transparência, a qualidade e a comparabilidade das informações. Como, por exemplo, podemos citar algumas normas e benefícios gerados para o investidor:

1 - A adoção inicial para bens do ativo imobilizado, ICPC 10, onde a administração da entidade pode identificar bens de valores relevantes, ainda em operação e que apresentavam valor contábil substancialmente inferior ao seu valor justo e assim dar um tratamento para esses ativos, divulgando dessa forma informações relevantes, de qualidade superior e capazes de influenciar a tomada de decisão do investidor;

2 - Benefícios a Empregados, CPC 33 (R1) - IAS 19 onde a companhia deve registrar e divulgar todos os benefícios concedidos a seus empregados evitando distorções futuras nas demonstrações da companhia e surpresas para seus investidores;

3 - Pagamento Baseado em Ações IFRS 2 (IASB - BV 2010) que exige que os efeitos das transações com pagamento baseado em ações estejam refletidos no resultado e no balanço, incluindo despesas com transações por meio das quais opções de ações são outorgadas a empregados, melhorando assim a transparência das demonstrações.

Para evitar informações enviesadas é importante que as Demonstrações Financeiras estejam acompanhadas do Relatório do Auditor Independente. A sua falta está sempre associada a destruição de valor da companhia no mercado. O Relatório da Administração adicionalmente, as demonstrações contábeis também devem mostrar os resultados da administração, dos recursos que lhe são confiados, devem conter de forma espontânea, franca e abrangente informações sobre: a conjuntura econômica; recursos humanos; investimentos; pesquisa e desenvolvimento; proteção ao meio ambiente; reformulações administrativas; direito dos acionistas; obtenção de recursos; itens fora do balanço (itens conhecidos mas não contabilizados por não se adequarem nas normas de contabilidade) ; análise de riscos; entre outras informações relevantes.

Fonte: DCI


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