Contabilidade geral
)DWRV 0RGLILFDWLYRV RX 4XDQWLWDWLYRV )DWRV 0LVWRV RX &RPSRVWRV %DODQFHWH GH 9HULILFDomR $SXUDomR GR 5HVXOWDGR 5HJLPHV GH $SXUDomR 5HJLPH GH &DL[D 5HJLPH GH &RPSHWrQFLD 5HJLPH GH &RPSHWrQFLD [ 5HJLPH GH &DL[D 'HVSHVDV ,QFRUULGDV H 3DJDV 'HVSHVDV ,QFRUULGDV H 1mR 3DJDV 'HVSHVDV 1mR ,QFRUULGDV H 3DJDV 5HFHLWDV 5HDOL]DGDV *DQKDV H 5HFHELGDV 5HFHLWDV 5HDOL]DGDV *DQKDV H 1mR 5HFHELGDV 5HFHLWDV 1mR 5HDOL]DGDV 1mR *DQKDV H 5HFHELGDV 2SHUDo}HV )LQDQFHLUDV 2SHUDo}HV FRP 'XSOLFDWDV &REUDQoD 6LPSOHV 'HVFRQWR GH 'XSOLFDWDV (PSUpVWLPRV 0HPRUL]H SDUD D 3URYD ([HUFtFLRV GH )L[DomR 5HVROXomR GRV ([HUFtFLRV GH )L[DomR
(VFULWXUDomR &RQWiELO (VFULWXUDomR FRQWiELO p D WpFQLFD TXH R FRQWDELOLVWD XWLOL]D SDUD D H[HFXomR GR VHX WUDEDOKR UHYHVWLGD GH SURFHGLPHQWRV HVSHFtILFRV D VHUHP VHJXLGRV 7RGR UHJLVWUR FRQWiELO WHP FRPR EDVH R IDWR DGPLQLVWUDWLYR RX FRQWiELO RFRUULGR H R GRFXPHQWR VXSRUWH SDUD HYLGHQFLDU SURYDU R DFRQWHFLPHQWR $ HVFULWXUDomR VHUi H[HFXWDGD D HP LGLRPD H PRHGD FRUUHQWH QDFLRQDLV E HP IRUPD FRQWiELO F HP RUGHP FURQROyJLFD GH GLD PrV H DQR G FRP DXVrQFLD GH HVSDoRV HP EUDQFR HQWUHOLQKDV ERUU}HV UDVXUDV HPHQGDV RX WUDQVSRUWHV SDUD DV PDUJHQV H FRP EDVH HP GRFXPHQWRV GH RULJHP H[WHUQD RX LQWHUQD RX QD VXD IDOWD HP HOHPHQWRV TXH FRPSURYHP RX HYLGHQFLHP IDWRV H D SUiWLFD GH DWRV DGPLQLVWUDWLYRV 'H DFRUGR FRP D 1%& 7 ± 'D (VFULWXUDomR &RQWiELO $ (QWLGDGH GHYH PDQWHU XP VLVWHPD GH HVFULWXUDomR