{"id":13015,"date":"2018-02-06T00:00:00","date_gmt":"2018-02-06T02:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/"},"modified":"2024-05-07T16:13:42","modified_gmt":"2024-05-07T19:13:42","slug":"dmpl","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/","title":{"rendered":"DMPL: o que \u00e9 e qual o seu papel?"},"content":{"rendered":"<p>A\u00a0<strong>Demonstra\u00e7\u00e3o de Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido<\/strong>\u00a0(DMPL)\u00a0faz parte do rol de instrumentos de apoio da gest\u00e3o administrativa, econ\u00f4mica e financeira.<\/p>\n<p>O bom funcionamento de uma empresa depende do controle e da gest\u00e3o de todas suas movimenta\u00e7\u00f5es, que incluem\u00a0informa\u00e7\u00f5es financeiras, cont\u00e1beis,\u00a0<strong><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/contabilidade-fiscal-como-funciona\/\" target=\"_blank\" rel=\"noopener\">fiscais<\/a><\/strong>\u00a0e\u00a0outras.<\/p>\n<p>Para isso, \u00e9 necess\u00e1ria a utiliza\u00e7\u00e3o de instrumentos que possibilitem entendimento mais conciso\u00a0de todas as informa\u00e7\u00f5es, de forma que os usu\u00e1rios possam compreender os fatos ocorridos em determinado per\u00edodo na empresa.<\/p>\n<p>Sendo assim, s\u00e3o utilizadas as\u00a0<a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/demonstracao-financeira-e-contabil\/\" target=\"_blank\" rel=\"noopener\"><strong>demonstra\u00e7\u00f5es cont\u00e1beis<\/strong><\/a>\u00a0para que os fatos da organiza\u00e7\u00e3o possam ser divulgados. De forma geral, tais ferramentas demonstram a vida\u00a0da empresa\u00a0e sua evolu\u00e7\u00e3o, bem como onde os recursos s\u00e3o aplicados.<\/p>\n<p>Vejamos um pouco mais sobre o que \u00e9 a DMPL e qual a sua import\u00e2ncia nas empresas. Continue a leitura!<\/p>\n<h2><strong>O que \u00e9 DMPL?<\/strong><\/h2>\n<p>\u00c9 uma demonstra\u00e7\u00e3o que substituiu a\u00a0<strong>Demonstra\u00e7\u00e3o de Lucros e Preju\u00edzos Acumulados<\/strong>\u00a0(DLPA). Assim, todas as informa\u00e7\u00f5es que faziam parte da DLPA passaram\u00a0a compor a DMPL.<\/p>\n<p>A DMPL demonstra todas as movimenta\u00e7\u00f5es ocorridas no patrim\u00f4nio l\u00edquido da organiza\u00e7\u00e3o em determinado per\u00edodo, al\u00e9m da forma\u00e7\u00e3o de todas as reservas.<\/p>\n<p>Antes de entrar em vigor a\u00a0Resolu\u00e7\u00e3o n.\u00ba 1.185\/2009, as empresas n\u00e3o eram obrigadas a publicar a DMPL, no entanto\u00a0ela passou a fazer parte do conjunto de demonstra\u00e7\u00f5es de divulga\u00e7\u00e3o obrigat\u00f3ria.<\/p>\n<p>De maneira simplista, a DMPL \u00e9 uma das demonstra\u00e7\u00f5es cont\u00e1beis mais completas, representando as movimenta\u00e7\u00f5es ocorridas no patrim\u00f4nio l\u00edquido em determinado per\u00edodo durante o exerc\u00edcio social da organiza\u00e7\u00e3o.<\/p>\n<h2><strong>Qual\u00a0o objetivo da DMPL?<\/strong><\/h2>\n<p>A Demonstra\u00e7\u00e3o das Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido evidencia\u00a0todas as movimenta\u00e7\u00f5es realizadas durante o exerc\u00edcio social nas contas que comp\u00f5em o patrim\u00f4nio l\u00edquido: reservas de capital, de lucros, de reavalia\u00e7\u00e3o, capital social e lucros ou preju\u00edzos acumulados.<\/p>\n<p>Por meio da DMPL, o gestor ou administrador pode avaliar se as contas est\u00e3o equilibradas ou se h\u00e1 entraves que precisam ser resolvidos com prioridade a partir do pr\u00f3ximo exerc\u00edcio social, a fim de garantir o bom andamento dos neg\u00f3cios e o alcance dos resultados planejados.<\/p>\n<p>Dessa forma, a DMPL precisa evidenciar com clareza a posi\u00e7\u00e3o de cada conta que comp\u00f5e o patrim\u00f4nio liquido, devendo ser elaborada conforme as\u00a0<strong><a href=\"http:\/\/portal.blbbrasilescoladenegocios.com.br\/novas-normas-contabeis\/\" target=\"_blank\" rel=\"noopener\">normas brasileiras de contabilidade<\/a><\/strong>\u00a0para\u00a0representar\u00a0fielmente as movimenta\u00e7\u00f5es ocorridas na companhia.<\/p>\n<div id=\"trilha-de-sucesso-gestao-financas-925e9de221bbcffadf1b\"><\/div>\n<p><script type=\"text\/javascript\" src=\"https:\/\/d335luupugsy2.cloudfront.net\/js\/rdstation-forms\/stable\/rdstation-forms.min.js\"><\/script><script type=\"text\/javascript\"> new RDStationForms('trilha-de-sucesso-gestao-financas-925e9de221bbcffadf1b', 'UA-56072996-10').createForm();<\/script><\/p>\n<h2><strong>O que s\u00e3o muta\u00e7\u00f5es nas contas patrimoniais?<\/strong><\/h2>\n<p>A DMPL proporciona uma vis\u00e3o precisa da forma como os recursos s\u00e3o geridos na organiza\u00e7\u00e3o, mostrando detalhadamente como eles variam em determinado per\u00edodo.<\/p>\n<p>Por isso, \u00e9 importante acompanhar constantemente cada transa\u00e7\u00e3o de entrada e sa\u00edda de recursos, de modo que eles sejam corretamente administrados, os lucros entre os s\u00f3cios e acionistas sejam distribu\u00eddos, e as reservas sejam geridas de maneira eficiente.<\/p>\n<p>A DMPL avalia as movimenta\u00e7\u00f5es ocorridas nas contas do patrim\u00f4nio l\u00edquido durante o exerc\u00edcio fiscal, ou seja, o per\u00edodo escolhido para a elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis.<\/p>\n<p>No entanto, \u00e9 poss\u00edvel haver varia\u00e7\u00f5es que podem ou n\u00e3o\u00a0alterar o patrim\u00f4nio l\u00edquido. Isso sugere que \u00e9 fundamental conhecer e entender esses fatores para compreender a situa\u00e7\u00e3o financeira da empresa e qual a origem e aplica\u00e7\u00e3o dos recursos.<\/p>\n<p>Assim,\u00a0a DMPL n\u00e3o significa apenas uma an\u00e1lise sobre o lucro auferido no per\u00edodo, mas sobre todas as movimenta\u00e7\u00f5es do patrim\u00f4nio l\u00edquido.<\/p>\n<p>Vejamos quais fatores podem alterar ou n\u00e3o o patrim\u00f4nio l\u00edquido:<\/p>\n<h3><strong>Elementos que alteram o patrim\u00f4nio l\u00edquido<\/strong><\/h3>\n<ul>\n<li>acr\u00e9scimo ou redu\u00e7\u00e3o decorrente, respectivamente, do lucro ou do preju\u00edzo;<\/li>\n<li>no caso de resultado credor, h\u00e1 um acr\u00e9scimo por revis\u00e3o dos ativos;<\/li>\n<li>ajustes de registros cont\u00e1beis antigos, mais conhecido como ajuste de exerc\u00edcios anteriores, seja por mudan\u00e7a de estimativa ou de crit\u00e9rio;<\/li>\n<li>valor de\u00a0b\u00f4nus proveniente de subscri\u00e7\u00e3o e da aliena\u00e7\u00e3o de partes benefici\u00e1rias;<\/li>\n<li>doa\u00e7\u00f5es e subven\u00e7\u00f5es provenientes de investimentos recebidos;<\/li>\n<li>pr\u00eamio recebido em deb\u00eantures;<\/li>\n<li>subscri\u00e7\u00e3o e integraliza\u00e7\u00e3o de capital;<\/li>\n<li>redu\u00e7\u00e3o por a\u00e7\u00f5es pr\u00f3prias adquiridas ou acr\u00e9scimo pela venda das a\u00e7\u00f5es;<\/li>\n<li>diminui\u00e7\u00e3o por parcelas do lucro apurado;<\/li>\n<li>recebimento de quantia que exceda o\u00a0valor nominal das a\u00e7\u00f5es j\u00e1 integralizadas ou o valor das a\u00e7\u00f5es sem o valor nominal.<\/li>\n<\/ul>\n<h3><strong>Elementos que n\u00e3o alteram o patrim\u00f4nio l\u00edquido<\/strong><\/h3>\n<ul>\n<li>uso do lucro e das reservas para aumentar o capital;<\/li>\n<li>transfer\u00eancias das reservas patrimoniais para a conta de lucros e\/ou preju\u00edzos acumulados;<\/li>\n<li>compensa\u00e7\u00e3o de preju\u00edzos com a utiliza\u00e7\u00e3o de reservas;<\/li>\n<li>revers\u00e3o das reservas patrimoniais \u00e0 conta de lucros ou preju\u00edzos acumulados.<\/li>\n<\/ul>\n<h2><strong>Quais s\u00e3o as orienta\u00e7\u00f5es para a elabora\u00e7\u00e3o da DMPL?<\/strong><\/h2>\n<p>De modo geral, a elabora\u00e7\u00e3o da DMPL consiste na representa\u00e7\u00e3o das contas do patrim\u00f4nio l\u00edquido, das quais fazem parte o capital social,\u00a0as reservas (de capital, de lucro, de reavalia\u00e7\u00e3o e\u00a0das a\u00e7\u00f5es de tesouraria), al\u00e9m dos\u00a0lucros e preju\u00edzos acumulados.<\/p>\n<p>Todas as mudan\u00e7as que ocorrerem no patrim\u00f4nio l\u00edquido das empresas devem ser apresentadas na DMPL, entre as quais:<\/p>\n<ul>\n<li>acr\u00e9scimo ou redu\u00e7\u00e3o das reservas;<\/li>\n<li>integraliza\u00e7\u00e3o de capital;<\/li>\n<li>destina\u00e7\u00e3o de resultados do per\u00edodo;<\/li>\n<li>compensa\u00e7\u00e3o de preju\u00edzos;<\/li>\n<li>ajustes realizados nos per\u00edodos passados;<\/li>\n<li>saldos existentes no in\u00edcio do per\u00edodo;<\/li>\n<li>acr\u00e9scimo de capital;<\/li>\n<li>destina\u00e7\u00e3o do lucro l\u00edquido do exerc\u00edcio;<\/li>\n<li>reavalia\u00e7\u00e3o de ativos;<\/li>\n<li>saldos no final do exerc\u00edcio.<\/li>\n<\/ul>\n<p>\u200bCom essas informa\u00e7\u00f5es \u00e9 poss\u00edvel estruturar a DMPL. De forma pr\u00e1tica, a estrutura\u00e7\u00e3o corresponde \u00e0 elabora\u00e7\u00e3o de uma tabela composta por todas as contas que formam o patrim\u00f4nio l\u00edquido da empresa, sendo que a \u00faltima coluna corresponde ao resultado total.<\/p>\n<p>No entanto, o processo de elabora\u00e7\u00e3o da DMPL\u00a0manualmente j\u00e1 n\u00e3o comporta as necessidades atuais das empresas, que passam a contar com a\u00a0<strong><a href=\"http:\/\/portal.blbbrasilescoladenegocios.com.br\/tecnologia-area-contabil\/\" target=\"_blank\" rel=\"noopener\">tecnologia<\/a><\/strong> para ajudar na elabora\u00e7\u00e3o dessa demonstra\u00e7\u00e3o.<\/p>\n<p>Assim, a ado\u00e7\u00e3o de sistemas automatizados e integrados proporciona\u00a0in\u00fameras facilidades para as empresas, possibilitando o acesso aos dados quando for preciso. Isso \u00e9 um ponto bastante estrat\u00e9gico para o bom andamento das atividades e o acompanhamento dos resultados sempre que necess\u00e1rio.<\/p>\n<p>Ali\u00e1s, \u00e9 sempre bom lembrarmos do acompanhamento de profissionais qualificados e devidamente habilitados para a elabora\u00e7\u00e3o da DMPL. Esse acompanhamento minucioso evita que os gestores se percam nas movimenta\u00e7\u00f5es sem saber a origem ou o destino de algum capital.<\/p>\n<p>Com isso, \u00e9 poss\u00edvel ter uma vis\u00e3o completa de como os recursos da empresa est\u00e3o sendo aplicados durante o exerc\u00edcio social, o que \u00e9 essencial para se ter mais controle do capital da organiza\u00e7\u00e3o.<\/p>\n<div id=\"newsletter-c3068fadb06a9581c7b5\"><\/div>\n<p><script type=\"text\/javascript\" src=\"https:\/\/d335luupugsy2.cloudfront.net\/js\/rdstation-forms\/stable\/rdstation-forms.min.js\"><\/script><script type=\"text\/javascript\"> new RDStationForms('newsletter-c3068fadb06a9581c7b5', 'UA-56072996-10').createForm();<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A\u00a0Demonstra\u00e7\u00e3o de Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido\u00a0(DMPL)\u00a0faz parte do rol de instrumentos de apoio da gest\u00e3o administrativa, econ\u00f4mica e financeira.<\/p>\n","protected":false},"author":3,"featured_media":13016,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[2,40,705,704,38],"tags":[3,12,759,760],"class_list":["post-13015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-contabilidade","category-educacao","category-financas","category-tributos","tag-contabilidade","tag-contador","tag-demonstracao-das-mutacoes-do-patrimonio-liquido","tag-dmpl"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DMPL: o que \u00e9 e qual o seu papel? - BLB Auditores e Consultores<\/title>\n<meta name=\"description\" content=\"A\u00a0Demonstra\u00e7\u00e3o de Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido\u00a0(DMPL)\u00a0faz parte dos instrumentos de apoio da gest\u00e3o administrativa, econ\u00f4mica e financeira.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DMPL: o que \u00e9 e qual o seu papel? - BLB Auditores e Consultores\" \/>\n<meta property=\"og:description\" content=\"A\u00a0Demonstra\u00e7\u00e3o de Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido\u00a0(DMPL)\u00a0faz parte dos instrumentos de apoio da gest\u00e3o administrativa, econ\u00f4mica e financeira.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/\" \/>\n<meta property=\"og:site_name\" content=\"BLB Blog\" \/>\n<meta property=\"article:published_time\" content=\"2018-02-06T02:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-07T19:13:42+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/dmpl-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"840\" \/>\n\t<meta property=\"og:image:height\" content=\"840\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Grupo BLB\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Grupo BLB\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/\"},\"author\":{\"name\":\"Grupo BLB\",\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/0f726650fc88a2b0090b93d83ef26b6a\"},\"headline\":\"DMPL: o que \u00e9 e qual o seu papel?\",\"datePublished\":\"2018-02-06T02:00:00+00:00\",\"dateModified\":\"2024-05-07T19:13:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/\"},\"wordCount\":1178,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/blbescoladenegocios.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/dmpl-1.jpg?fit=840%2C840&ssl=1\",\"keywords\":[\"contabilidade\",\"contador\",\"demonstra\u00e7\u00e3o das muta\u00e7\u00f5es do patrim\u00f4nio l\u00edquido\",\"dmpl\"],\"articleSection\":[\"Artigos\",\"Contabilidade\",\"Educa\u00e7\u00e3o\",\"Finan\u00e7as\",\"Tributos\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/\",\"url\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/\",\"name\":\"DMPL: o que \u00e9 e qual o seu papel? - BLB Auditores e Consultores\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/blbescoladenegocios.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/dmpl-1.jpg?fit=840%2C840&ssl=1\",\"datePublished\":\"2018-02-06T02:00:00+00:00\",\"dateModified\":\"2024-05-07T19:13:42+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/0f726650fc88a2b0090b93d83ef26b6a\"},\"description\":\"A\u00a0Demonstra\u00e7\u00e3o de Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido\u00a0(DMPL)\u00a0faz parte dos instrumentos de apoio da gest\u00e3o administrativa, econ\u00f4mica e financeira.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/#primaryimage\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/blbescoladenegocios.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/dmpl-1.jpg?fit=840%2C840&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/blbescoladenegocios.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/dmpl-1.jpg?fit=840%2C840&ssl=1\",\"width\":840,\"height\":840,\"caption\":\"Conhe\u00e7a os detalhes da DMPL neste artigo\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/dmpl\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DMPL: o que \u00e9 e qual o seu papel?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/\",\"name\":\"BLB Blog\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/0f726650fc88a2b0090b93d83ef26b6a\",\"name\":\"Grupo BLB\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g\",\"caption\":\"Grupo BLB\"},\"url\":\"https:\\\/\\\/blbescoladenegocios.com.br\\\/blog\\\/author\\\/blbbr\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"DMPL: o que \u00e9 e qual o seu papel? - BLB Auditores e Consultores","description":"A\u00a0Demonstra\u00e7\u00e3o de Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido\u00a0(DMPL)\u00a0faz parte dos instrumentos de apoio da gest\u00e3o administrativa, econ\u00f4mica e financeira.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/","og_locale":"pt_BR","og_type":"article","og_title":"DMPL: o que \u00e9 e qual o seu papel? - BLB Auditores e Consultores","og_description":"A\u00a0Demonstra\u00e7\u00e3o de Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido\u00a0(DMPL)\u00a0faz parte dos instrumentos de apoio da gest\u00e3o administrativa, econ\u00f4mica e financeira.","og_url":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/","og_site_name":"BLB Blog","article_published_time":"2018-02-06T02:00:00+00:00","article_modified_time":"2024-05-07T19:13:42+00:00","og_image":[{"width":840,"height":840,"url":"http:\/\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/dmpl-1.jpg","type":"image\/jpeg"}],"author":"Grupo BLB","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Grupo BLB","Est. tempo de leitura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/#article","isPartOf":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/"},"author":{"name":"Grupo BLB","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/#\/schema\/person\/0f726650fc88a2b0090b93d83ef26b6a"},"headline":"DMPL: o que \u00e9 e qual o seu papel?","datePublished":"2018-02-06T02:00:00+00:00","dateModified":"2024-05-07T19:13:42+00:00","mainEntityOfPage":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/"},"wordCount":1178,"commentCount":0,"image":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/dmpl-1.jpg?fit=840%2C840&ssl=1","keywords":["contabilidade","contador","demonstra\u00e7\u00e3o das muta\u00e7\u00f5es do patrim\u00f4nio l\u00edquido","dmpl"],"articleSection":["Artigos","Contabilidade","Educa\u00e7\u00e3o","Finan\u00e7as","Tributos"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/","url":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/","name":"DMPL: o que \u00e9 e qual o seu papel? - BLB Auditores e Consultores","isPartOf":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/#primaryimage"},"image":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/dmpl-1.jpg?fit=840%2C840&ssl=1","datePublished":"2018-02-06T02:00:00+00:00","dateModified":"2024-05-07T19:13:42+00:00","author":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/#\/schema\/person\/0f726650fc88a2b0090b93d83ef26b6a"},"description":"A\u00a0Demonstra\u00e7\u00e3o de Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido\u00a0(DMPL)\u00a0faz parte dos instrumentos de apoio da gest\u00e3o administrativa, econ\u00f4mica e financeira.","breadcrumb":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/#primaryimage","url":"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/dmpl-1.jpg?fit=840%2C840&ssl=1","contentUrl":"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/dmpl-1.jpg?fit=840%2C840&ssl=1","width":840,"height":840,"caption":"Conhe\u00e7a os detalhes da DMPL neste artigo"},{"@type":"BreadcrumbList","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/dmpl\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/blbescoladenegocios.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"DMPL: o que \u00e9 e qual o seu papel?"}]},{"@type":"WebSite","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/#website","url":"https:\/\/blbescoladenegocios.com.br\/blog\/","name":"BLB Blog","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/blbescoladenegocios.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Person","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/#\/schema\/person\/0f726650fc88a2b0090b93d83ef26b6a","name":"Grupo BLB","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g","caption":"Grupo BLB"},"url":"https:\/\/blbescoladenegocios.com.br\/blog\/author\/blbbr\/"}]}},"fimg_url":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/dmpl-1.jpg","jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/dmpl-1.jpg?fit=840%2C840&ssl=1","_links":{"self":[{"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts\/13015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/comments?post=13015"}],"version-history":[{"count":12,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts\/13015\/revisions"}],"predecessor-version":[{"id":23436,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts\/13015\/revisions\/23436"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/media\/13016"}],"wp:attachment":[{"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/media?parent=13015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/categories?post=13015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/tags?post=13015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}