{"id":23818,"date":"2024-07-29T16:16:22","date_gmt":"2024-07-29T19:16:22","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=23818"},"modified":"2024-09-30T11:54:45","modified_gmt":"2024-09-30T14:54:45","slug":"ocpc-07-r1-guia-pratico-para-apresentacao-de-notas-explicativas","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/ocpc-07-r1-guia-pratico-para-apresentacao-de-notas-explicativas\/","title":{"rendered":"OCPC 07 (R1): guia pr\u00e1tico para apresenta\u00e7\u00e3o de notas explicativas"},"content":{"rendered":"<p><span data-contrast=\"none\">Antes de analisarmos a <\/span><b><span data-contrast=\"none\">OCPC 07 (Orienta\u00e7\u00e3o CPC 07)<\/span><\/b><span data-contrast=\"none\">, que aborda a &#8220;<\/span><b><span data-contrast=\"none\">Evidencia\u00e7\u00e3o na Divulga\u00e7\u00e3o dos Relat\u00f3rios Cont\u00e1bil-Financeiros para Fins Gerais<\/span><\/b><span data-contrast=\"none\">&#8220;, \u00e9 importante relembrarmos a fun\u00e7\u00e3o de uma orienta\u00e7\u00e3o CPC.\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Uma Orienta\u00e7\u00e3o CPC \u00e9 um documento emitido pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) com <\/span><b><span data-contrast=\"none\">o objetivo de esclarecer d\u00favidas, al\u00e9m de interpretar, elucidar e fornecer diretrizes adicionais sobre a aplica\u00e7\u00e3o dos pronunciamentos t\u00e9cnicos j\u00e1 emitidos<\/span><\/b><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Essas orienta\u00e7\u00f5es s\u00e3o importantes para garantir uma aplica\u00e7\u00e3o consistente e correta das normas cont\u00e1beis, ajudando profissionais da contabilidade a lidar com situa\u00e7\u00f5es espec\u00edficas ou complexas que n\u00e3o est\u00e3o totalmente cobertas pelos pronunciamentos t\u00e9cnicos.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Desse modo, a OCPC 07 aborda os requisitos b\u00e1sicos a serem observados pelos preparadores das demonstra\u00e7\u00f5es cont\u00e1beis na elabora\u00e7\u00e3o e na divulga\u00e7\u00e3o dos relat\u00f3rios cont\u00e1bil-financeiros de prop\u00f3sito geral, em especial das notas explicativas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Quais s\u00e3o as raz\u00f5es para emiss\u00e3o da OCPC 07?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:160,&quot;335559739&quot;:80,&quot;335559740&quot;:259}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Existem diversas raz\u00f5es que norteiam a emiss\u00e3o da OCPC 07. A seguir, destacaremos as 4 (quatro) principais:<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li><b><span data-contrast=\"none\">Cr\u00edticas do mercado devido ao grande volume de informa\u00e7\u00f5es apresentadas nas demonstra\u00e7\u00f5es cont\u00e1beis:<\/span><\/b><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">O relat\u00f3rio financeiro para fins gerais, em especial as notas explicativas, tem sido alvo de cr\u00edticas devido ao grande volume de informa\u00e7\u00f5es apresentadas. Muitos agentes do mercado questionam a extens\u00e3o do material, apontando a presen\u00e7a de informa\u00e7\u00f5es irrelevantes e a aus\u00eancia de informa\u00e7\u00f5es relevantes.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li><b><span data-contrast=\"auto\">Reprodu\u00e7\u00e3o de informa\u00e7\u00f5es desnecess\u00e1rias e aumento de custo de elabora\u00e7\u00e3o e divulga\u00e7\u00e3o:<\/span><\/b><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">A reprodu\u00e7\u00e3o de informa\u00e7\u00f5es consideradas desnecess\u00e1rias resulta no aumento do custo da elabora\u00e7\u00e3o e da divulga\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis. Isso tem sido alvo de reclama\u00e7\u00f5es por parte de diversos agentes de mercado, incluindo os preparadores das demonstra\u00e7\u00f5es cont\u00e1beis, os analistas e tamb\u00e9m os conselheiros das companhias.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li><b><span data-contrast=\"auto\">Apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis em forma de <\/span><\/b><b><i><span data-contrast=\"auto\">checklist<\/span><\/i><\/b><b><span data-contrast=\"auto\">:<\/span><\/b><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">A apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis, segundo muitos contadores, parece adotar a t\u00e9cnica de <\/span><i><span data-contrast=\"auto\">checklist<\/span><\/i><span data-contrast=\"auto\"> nas divulga\u00e7\u00f5es requeridas pelos Pronunciamentos, Interpreta\u00e7\u00f5es e Orienta\u00e7\u00f5es do Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC). Ou seja, verifica-se simplesmente se cada item est\u00e1 numa lista pr\u00e9via de divulga\u00e7\u00f5es requeridas, n\u00e3o sendo observados, muitas vezes, os crit\u00e9rios de relev\u00e2ncia. Inclusive, o excesso de informa\u00e7\u00f5es dificulta a adequada tomada de decis\u00e3o por parte dos usu\u00e1rios das demonstra\u00e7\u00f5es cont\u00e1beis.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li><b><span data-contrast=\"auto\">Movimento global para elabora\u00e7\u00e3o de informa\u00e7\u00e3o relevante:<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Essa n\u00e3o \u00e9 uma situa\u00e7\u00e3o exclusiva do Brasil, de modo que h\u00e1 um forte movimento mundial no sentido de buscar caminhos que tragam para as demonstra\u00e7\u00f5es cont\u00e1beis apenas as <\/span><b><span data-contrast=\"none\">informa\u00e7\u00f5es que realmente interessam aos usu\u00e1rios<\/span><\/b><span data-contrast=\"none\">, no sentido de <\/span><b><span data-contrast=\"none\">orientar as suas decis\u00f5es sobre uma dada entidade<\/span><\/b><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Em s\u00edntese, a OCPC 07 visa trazer uma abordagem mais focada na relev\u00e2ncia e na utilidade das informa\u00e7\u00f5es apresentadas nas demonstra\u00e7\u00f5es cont\u00e1beis. Dessa forma, evita-se o excesso de dados que podem confundir os usu\u00e1rios e aumentar os custos tanto de sua prepara\u00e7\u00e3o quanto de sua divulga\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Consolida\u00e7\u00e3o de normativos do CPC e o foco na relev\u00e2ncia<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:160,&quot;335559739&quot;:80,&quot;335559740&quot;:259}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Para os fins da OCPC 07, o termo<\/span> <span data-contrast=\"none\">relev\u00e2ncia \u00e9 definido como uma caracter\u00edstica qualitativa fundamental da informa\u00e7\u00e3o financeira \u00fatil, capaz de impactar as decis\u00f5es tomadas pelos usu\u00e1rios baseadas nessas informa\u00e7\u00f5es, conforme apresentado no <\/span><span data-contrast=\"auto\">Pronunciamento T\u00e9cnico CPC 00 &#8211; Estrutura Conceitual para Relat\u00f3rio Financeiro.<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Esse conceito tamb\u00e9m abrange a materialidade como um aspecto da relev\u00e2ncia, de acordo com as defini\u00e7\u00f5es dos Pronunciamentos T\u00e9cnicos<\/span> <a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/cpc-26\/\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">CPC 26 \u2013 Apresenta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/span><\/b><\/a> <span data-contrast=\"none\">e <\/span><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/cpc-23-procedimentos\/\"><b><span data-contrast=\"none\">CPC 23 &#8211; Pol\u00edticas Cont\u00e1beis, Mudan\u00e7a de Estimativa e Retifica\u00e7\u00e3o de Erro<\/span><\/b><\/a><span data-contrast=\"none\">.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Al\u00e9m disso, essa orienta\u00e7\u00e3o utiliza a express\u00e3o pol\u00edticas cont\u00e1beis, que engloba tamb\u00e9m os termos pr\u00e1ticas cont\u00e1beis e crit\u00e9rios cont\u00e1beis, em conformidade com o CPC 23.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Isto posto, a seguir exploraremos as diretrizes exigidas pelas normas previamente descritas, cujas aplica\u00e7\u00f5es s\u00e3o consolidadas, esclarecidas e orientadas pela OCPC 07.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Diretrizes gerais contidas na Estrutura Conceitual para Relat\u00f3rio Financeiro (CPC 00)<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:160,&quot;335559739&quot;:80,&quot;335559740&quot;:259}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Conforme o <\/span><a href=\"https:\/\/www.cpc.org.br\/CPC\/Documentos-Emitidos\/Pronunciamentos\/Pronunciamento?Id=80\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">Pronunciamento T\u00e9cnico CPC 00 &#8211; Estrutura Conceitual para Relat\u00f3rio Financeiro<\/span><\/b><\/a><span data-contrast=\"none\">:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">O objetivo do relat\u00f3rio financeiro para fins gerais \u201ce\u0301 fornecer informa\u00e7\u00f5es financeiras sobre a entidade que reporta <\/span><b><span data-contrast=\"none\">que sejam \u00fateis <\/span><\/b><span data-contrast=\"none\">na tomada de decis\u00f5es<\/span> <span data-contrast=\"none\">referente a\u0300 oferta de recursos a\u0300 entidade<\/span><span data-contrast=\"none\">\u201d (item 1.2, grifos nossos).<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:228,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">As informa\u00e7\u00f5es financeiras \u00fateis s\u00e3o aquelas<\/span><b><span data-contrast=\"none\"> revestidas das caracter\u00edsticas qualitativas<\/span><\/b> <b><span data-contrast=\"none\">fundamentais do relat\u00f3rio financeiro<\/span><\/b><span data-contrast=\"none\"> para fins gerais. Essas caracter\u00edsticas se referem \u00e0 <\/span><b><span data-contrast=\"none\">\u201crelev\u00e2ncia e representa\u00e7\u00e3o fidedigna\u201d<\/span><\/b><span data-contrast=\"none\"> (item 2.5, grifos nossos).<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"none\">As informa\u00e7\u00f5es financeiras relevantes s\u00e3o capazes de fazer diferen\u00e7a nas decis\u00f5es tomadas pelos usu\u00e1rios <\/span><\/b><span data-contrast=\"none\">(item 2.5, grifos nossos).<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">Com rela\u00e7\u00e3o \u00e0 materialidade, \u201ca informa\u00e7\u00e3o e\u0301 <\/span><span data-contrast=\"none\">material<\/span><span data-contrast=\"none\"> se a sua <\/span><span data-contrast=\"none\">omiss\u00e3o, distor\u00e7\u00e3o ou obscuridade puder influenciar<\/span><span data-contrast=\"none\">, razoavelmente, <\/span><span data-contrast=\"none\">as decis\u00f5es<\/span><span data-contrast=\"none\"> que os principais usu\u00e1rios de relat\u00f3rios financeiros para fins gerais tomam com base nesses relat\u00f3rios, que fornecem informa\u00e7\u00f5es financeiras sobre entidade especifica que reporta\u201d (item 2.11, grifos nossos).<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">A OCPC relata que a divulga\u00e7\u00e3o de informa\u00e7\u00f5es irrelevantes frequentemente causa o efeito prejudicial de desviar a aten\u00e7\u00e3o do usu\u00e1rio, o que contraria diretamente o objetivo do relat\u00f3rio financeiro para fins gerais (CPC 00).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">\u201cPara ser representa\u00e7\u00e3o perfeitamente fidedigna, a representa\u00e7\u00e3o tem tr\u00eas caracter\u00edsticas. Ela \u00e9 <\/span><b><span data-contrast=\"none\">completa, neutra<\/span><\/b><span data-contrast=\"none\"> e <\/span><b><span data-contrast=\"none\">isenta de erros<\/span><\/b><span data-contrast=\"none\">. Obviamente, a perfei\u00e7\u00e3o nunca ou raramente e\u0301 atingida. O objetivo e\u0301 maximizar essas qualidades tanto quanto poss\u00edvel\u201d (item 2.13, grifos nossos).<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Esse item evidencia a obrigatoriedade de que a informa\u00e7\u00e3o e os coment\u00e1rios relacionados a ela sejam neutros, o que inclui a qualifica\u00e7\u00e3o, a adjetiva\u00e7\u00e3o e o zelo para evitar os erros.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:234,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">\u201cSe informa\u00e7\u00f5es financeiras devem <\/span><b><span data-contrast=\"none\">ser \u00fateis, elas devem ser relevantes e representar fidedignamente aquilo que pretendem representar.<\/span><\/b><span data-contrast=\"none\"> A utilidade das informa\u00e7\u00f5es financeiras e\u0301 aumentada se forem <\/span><span data-contrast=\"none\">compar\u00e1veis<\/span><span data-contrast=\"none\">, <\/span><span data-contrast=\"none\">verific\u00e1veis<\/span><span data-contrast=\"none\">, <\/span><span data-contrast=\"none\">tempestivas<\/span><span data-contrast=\"none\"> e <\/span><b><span data-contrast=\"none\">compreens\u00edveis<\/span><\/b><span data-contrast=\"none\">\u201d (item 2.13, grifos nossos).<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Sobre a compreensibilidade, a OCPC 07 descreve que <\/span><b><span data-contrast=\"none\">o linguajar t\u00e9cnico espec\u00edfico da entidade ou do setor deve ser utilizado apenas quando absolutamente inevit\u00e1vel.<\/span><\/b><span data-contrast=\"none\"> \u00c9 conveniente considerar, nesse caso, a apresenta\u00e7\u00e3o de gloss\u00e1rio completo e conciso junto com as demonstra\u00e7\u00f5es.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:230,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Resumindo, a Estrutura Conceitual determina que toda a informa\u00e7\u00e3o \u00e9 material e deve ser apresentada se sua omiss\u00e3o ou divulga\u00e7\u00e3o distorcida puder influenciar as decis\u00f5es dos usu\u00e1rios quando tomadas como base no relat\u00f3rio financeiro para fins gerais da entidade espec\u00edfica que reporta a informa\u00e7\u00e3o. Consequentemente, se n\u00e3o tiver essa caracter\u00edstica, a informa\u00e7\u00e3o n\u00e3o \u00e9 material e, portanto, n\u00e3o \u00e9 relevante, n\u00e3o devendo ser divulgada.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[360],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Al\u00e9m disso, a informa\u00e7\u00e3o, quando for relevante, deve considerar tamb\u00e9m:<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[360],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">l. as caracter\u00edsticas da representa\u00e7\u00e3o fidedigna, sendo completa, neutra e isenta de erros; e\u00a0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">ll. as caracter\u00edsticas qualitativas de melhoria da informa\u00e7\u00e3o como sendo, compar\u00e1veis, verific\u00e1veis, tempestivas e compreens\u00edveis.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Em outras palavras, o foco a ser considerado na elabora\u00e7\u00e3o e na an\u00e1lise das demonstra\u00e7\u00f5es cont\u00e1beis \u00e9 o da <\/span><b><span data-contrast=\"none\">relev\u00e2ncia das informa\u00e7\u00f5es necess\u00e1rias ao processo decis\u00f3rio de investidores e credores.<\/span><\/b><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:232,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Consequentemente, nas demonstra\u00e7\u00f5es cont\u00e1beis de determinada entidade, n\u00e3o podem faltar as informa\u00e7\u00f5es relevantes das quais a entidade tenha conhecimento, bem como n\u00e3o devem ser divulgadas as informa\u00e7\u00f5es imateriais que n\u00e3o sejam relevantes.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:232,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Al\u00e9m do Pronunciamento CPC 00, que discorremos acima, a OCPC 07 apresenta as diretrizes gerais contidas no Pronunciamento T\u00e9cnico CPC 26. Essas diretrizes servem como guia para os preparadores das demonstra\u00e7\u00f5es cont\u00e1beis e ser\u00e3o detalhadas no pr\u00f3ximo t\u00f3pico.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Diretrizes gerais contidas no Pronunciamento T\u00e9cnico CPC 26<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:160,&quot;335559739&quot;:80,&quot;335559740&quot;:259}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">A OCPC 07 destaca ainda as diretrizes j\u00e1 contidas no <\/span><a href=\"https:\/\/blbescoladenegocios.com.br\/curso\/pc-26-ias-1-apresentacao-das-demonstracoes-contabeis\/\"><b><span data-contrast=\"none\">Pronunciamento T\u00e9cnico CPC 26<\/span><\/b><\/a><span data-contrast=\"auto\">, sem seus itens 29 a 31:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<blockquote><p><span data-contrast=\"none\">\u201cA entidade deve apresentar <\/span><span data-contrast=\"none\">separadamente<\/span><span data-contrast=\"none\"> nas demonstra\u00e7\u00f5es cont\u00e1beis cada classe <\/span><span data-contrast=\"none\">material<\/span><span data-contrast=\"none\"> de itens semelhantes. A entidade deve apresentar separadamente os itens de natureza ou fun\u00e7\u00e3o distinta, <\/span><b><span data-contrast=\"none\">a menos que sejam imateriais<\/span><\/b><span data-contrast=\"none\">\u201d (item 29, grifos nossos).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:708,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\u201cSe um item <\/span><span data-contrast=\"none\">n\u00e3o for individualmente material, deve ser agregado a outros itens<\/span><span data-contrast=\"none\">, seja nas demonstra\u00e7\u00f5es cont\u00e1beis, seja nas notas explicativas.\u201d Mas observado que \u201cum item pode n\u00e3o ser suficientemente material para justificar a sua apresenta\u00e7\u00e3o individualizada nas demonstra\u00e7\u00f5es cont\u00e1beis, <\/span><b><span data-contrast=\"none\">mas pode ser suficientemente material para ser apresentado de forma individualizada nas notas explicativas<\/span><\/b><span data-contrast=\"none\">\u201d (item 30, grifos nossos).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:708,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\u201c&#8230;A entidade <\/span><b><span data-contrast=\"none\">n\u00e3o deve reduzir a compreensibilidade<\/span><\/b><span data-contrast=\"none\"> das suas demonstra\u00e7\u00f5es cont\u00e1beis, <\/span><b><span data-contrast=\"none\">ocultando informa\u00e7\u00f5es materiais<\/span><\/b> <b><span data-contrast=\"none\">com informa\u00e7\u00f5es irrelevantes<\/span><\/b><span data-contrast=\"none\"> ou por meio da <\/span><b><span data-contrast=\"none\">agrega\u00e7\u00e3o de itens materiais que t\u00eam diferentes naturezas ou fun\u00e7\u00f5es <\/span><\/b><span data-contrast=\"none\">(item 30 A, grifos nossos).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:708,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\u201c&#8230;<\/span><b><span data-contrast=\"none\">A entidade n\u00e3o precisa fornecer uma divulga\u00e7\u00e3o espec\u00edfica, requerida <\/span><\/b><span data-contrast=\"none\">por um Pronunciamento T\u00e9cnico, Interpreta\u00e7\u00e3o ou Orienta\u00e7\u00e3o do CPC,<\/span><b><span data-contrast=\"none\"> se a informa\u00e7\u00e3o resultante da divulga\u00e7\u00e3o n\u00e3o for material<\/span><\/b><span data-contrast=\"none\">\u201d (item 31, grifos nossos).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:708,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><\/blockquote>\n<p><span data-contrast=\"none\">Esses itens, resumidamente, levam \u00e0 conclus\u00e3o de que a evidencia\u00e7\u00e3o, tanto nas demonstra\u00e7\u00f5es quanto nas notas explicativas, <\/span><span data-contrast=\"none\">deve incluir informa\u00e7\u00f5es relativas a itens agrupados pela semelhan\u00e7a<\/span><span data-contrast=\"none\"> (n\u00e3o igualdade) <\/span><span data-contrast=\"none\">em sua natureza e na sua fun\u00e7\u00e3o<\/span><span data-contrast=\"none\">. Todavia, se forem irrelevantes, esses itens podem ser inseridos em outros grupos para fins de apresenta\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[360],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">A OCPC descreve \u201cqualquer informa\u00e7\u00e3o espec\u00edfica requisitada por qualquer Pronunciamento, Interpreta\u00e7\u00e3o ou Orienta\u00e7\u00e3o <\/span><b><span data-contrast=\"none\">que n\u00e3o seja material n\u00e3o deve ser divulgada<\/span><\/b><span data-contrast=\"none\">, inclusive para n\u00e3o desviar a aten\u00e7\u00e3o do usu\u00e1rio, com exce\u00e7\u00e3o da que for requerida expressamente por \u00f3rg\u00e3o regulador\u201d<\/span> <span data-contrast=\"none\">(grifos nossos).<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[360],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Um exemplo claro desse problema que enfrentamos no dia a dia ocorre quando uma empresa detalha notas explicativas sobre o ativo imobilizado e o ativo intang\u00edvel. Ao analisarmos as informa\u00e7\u00f5es, percebemos que esses ativos s\u00e3o irrelevantes para a empresa. Assim, ao detalhar tais informa\u00e7\u00f5es <\/span><b><span data-contrast=\"none\">desvia-se a aten\u00e7\u00e3o dos leitores das demonstra\u00e7\u00f5es <\/span><\/b><span data-contrast=\"none\">cont\u00e1beis para dados que n\u00e3o s\u00e3o \u00fateis nem influenciam as decis\u00f5es dos usu\u00e1rios.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[360],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Al\u00e9m disso, \u00e9 fundamental que <\/span><span data-contrast=\"none\">a compreensibilidade das informa\u00e7\u00f5es n\u00e3o seja comprometida com a apresenta\u00e7\u00e3o de dados irrelevantes<\/span><span data-contrast=\"none\">, os quais podem atrapalhar a leitura e a compreens\u00e3o das informa\u00e7\u00f5es pertinentes, nem ao agregar itens materiais com naturezas ou fun\u00e7\u00f5es diferentes.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[360],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Quanto \u00e0 forma de apresenta\u00e7\u00e3o, o item 113 do mesmo Pronunciamento (CPC 26) determina que:<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[360],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<blockquote><p><span data-contrast=\"none\">\u201cAs notas explicativas devem ser apresentadas, tanto quanto seja pratic\u00e1vel, <\/span><span data-contrast=\"none\">de forma sistem\u00e1tica<\/span><span data-contrast=\"none\">. Na determina\u00e7\u00e3o de forma sistem\u00e1tica, a entidade deve considerar os efeitos sobre a <\/span><span data-contrast=\"none\">compreensibilidade<\/span><span data-contrast=\"none\"> e <\/span><span data-contrast=\"none\">comparabilidade<\/span><span data-contrast=\"none\"> das suas demonstra\u00e7\u00f5es cont\u00e1beis. Cada item das demonstra\u00e7\u00f5es cont\u00e1beis deve ter <\/span><span data-contrast=\"none\">refer\u00eancia cruzada<\/span><span data-contrast=\"none\"> com a respectiva informa\u00e7\u00e3o apresentada nas notas explicativas\u201d (grifos nossos).<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:680,&quot;335559737&quot;:228,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p><\/blockquote>\n<p><span data-contrast=\"none\">Com rela\u00e7\u00e3o \u00e0s pol\u00edticas cont\u00e1beis, o item 117 do mesmo Pronunciamento determina que:<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:229,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<blockquote><p><span data-contrast=\"none\">\u201c<\/span><b><span data-contrast=\"none\">A entidade deve divulgar informa\u00e7\u00f5es materiais da pol\u00edtica cont\u00e1bil<\/span><\/b><span data-contrast=\"none\">. As informa\u00e7\u00f5es de pol\u00edtica cont\u00e1bil s\u00e3o materiais se, quando consideradas em conjunto com outras informa\u00e7\u00f5es inclu\u00eddas nas demonstra\u00e7\u00f5es cont\u00e1beis da entidade, pode-se razoavelmente esperar que influenciem as decis\u00f5es que os principais usu\u00e1rios das demonstra\u00e7\u00f5es cont\u00e1beis para fins gerais tomam com base nessas demonstra\u00e7\u00f5es cont\u00e1beis\u201d<\/span> <span data-contrast=\"none\">(grifos nossos).<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:680,&quot;335559737&quot;:229,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\u201c26A O item 117A define claramente: \u2018As <\/span><span data-contrast=\"none\">informa\u00e7\u00f5es de pol\u00edtica cont\u00e1bil<\/span><span data-contrast=\"none\"> que se relacionam com <\/span><b><span data-contrast=\"none\">transa\u00e7\u00f5es,<\/span><\/b> <b><span data-contrast=\"none\">outros eventos ou condi\u00e7\u00f5es imateriais n\u00e3o precisam ser divulgadas\u2019\u201d <\/span><\/b><span data-contrast=\"none\">(grifos nossos).\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:680,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u201c26C Os itens 117C a 117E mencionam que: <\/span><b><span data-contrast=\"auto\">o detalhamento de como a entidade aplicou determinada pol\u00edtica em fun\u00e7\u00e3o de sua pr\u00f3pria circunst\u00e2ncia espec\u00edfica \u00e9<\/span><\/b> <b><span data-contrast=\"auto\">mais \u00fatil do que informa\u00e7\u00e3o padronizada<\/span><\/b><span data-contrast=\"auto\">; ainda chamam a aten\u00e7\u00e3o para o caso de <\/span><span data-contrast=\"auto\">informa\u00e7\u00f5es de pol\u00edtica cont\u00e1bil imaterial que atrapalham o entendimento de pol\u00edtica relevante<\/span><span data-contrast=\"auto\"> etc.\u201d (grifos nossos)<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:680,&quot;335559737&quot;:231,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><\/blockquote>\n<p><span data-contrast=\"auto\">Nesse contexto, frequentemente encontrarmos empresas que detalham notas explicativas sobre pol\u00edticas cont\u00e1beis de instrumentos financeiros derivativos, reproduzindo literalmente as diretrizes da norma<\/span> <a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/cpc-48-ifrs-9-pecld-parte-1-abordagem-pratica-e-simplificada\/\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">IFRS 9 \u2013 Instrumentos Financeiros<\/span><\/b><\/a><span data-contrast=\"auto\">. No entanto, ao final da pol\u00edtica cont\u00e1bil, a empresa declara n\u00e3o operar com instrumentos financeiros derivativos. Nesse sentido, questiona-se a utilidade de incluir uma pol\u00edtica cont\u00e1bil que n\u00e3o se aplica \u00e0 empresa, n\u00e3o sendo, portanto, relevante e podendo desviar a aten\u00e7\u00e3o do leitor.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<blockquote><p><span data-contrast=\"none\">\u201cO item 116 esclarece: \u2018As notas explicativas que proporcionam informa\u00e7\u00e3o acerca da base para a elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis e <\/span><b><span data-contrast=\"none\">as pol\u00edticas cont\u00e1beis espec\u00edficas podem ser apresentadas como se\u00e7\u00e3o separada das demonstra\u00e7\u00f5es cont\u00e1beis\u2019.<\/span><\/b><span data-contrast=\"none\"> Note-se que \u00e9 uma op\u00e7\u00e3o, e n\u00e3o obriga\u00e7\u00e3o<\/span><span data-contrast=\"none\">. Essas informa\u00e7\u00f5es sobre a base de elabora\u00e7\u00e3o e as pol\u00edticas cont\u00e1beis podem ser apresentadas nas notas que cuidam especificamente dos elementos das demonstra\u00e7\u00f5es cont\u00e1beis\u201d (grifos nossos).<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:680,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p><\/blockquote>\n<p><span data-contrast=\"none\">Resumindo as diretrizes do CPC 26, <\/span><b><span data-contrast=\"none\">a entidade deve divulgar apenas as bases de elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es e pol\u00edticas cont\u00e1beis que sejam espec\u00edficas dela.<\/span><\/b><span data-contrast=\"none\"> Dessa forma, n\u00e3o devem ser divulgadas as pol\u00edticas cont\u00e1beis que n\u00e3o sejam aplic\u00e1veis \u00e0 entidade nem as pol\u00edticas cont\u00e1beis baseadas em normas que n\u00e3o apresentem qualquer alternativa.\u00a0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:228,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Deve-se observar ainda o que descreve a Lei n<\/span><span data-contrast=\"none\">o<\/span><span data-contrast=\"none\"> 6.404\/76 (\u201cLei das Sociedades por A\u00e7\u00f5es\u201d) sobre as notas explicativas:<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:234,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<blockquote><p><i><span data-contrast=\"none\">\u201c\u00a7 5<\/span><\/i><i><span data-contrast=\"none\">o<\/span><\/i><i><span data-contrast=\"none\"> As notas explicativas devem:<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:680,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"none\">I \u2013 apresentar informa\u00e7\u00f5es sobre a base de prepara\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras e das pr\u00e1ticas cont\u00e1beis <\/span><\/i><b><i><span data-contrast=\"none\">espec\u00edficas<\/span><\/i><\/b> <b><i><span data-contrast=\"none\">selecionadas<\/span><\/i><\/b><i><span data-contrast=\"none\"> e <\/span><\/i><b><i><span data-contrast=\"none\">aplicadas para neg\u00f3cios<\/span><\/i><\/b><i><span data-contrast=\"none\"> e eventos <\/span><\/i><b><i><span data-contrast=\"none\">significativos<\/span><\/i><\/b><i><span data-contrast=\"none\">;\u201d<\/span><\/i> <span data-contrast=\"none\">(grifos nossos)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:680,&quot;335559737&quot;:236,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><\/blockquote>\n<p><span data-contrast=\"none\">Ou seja, a Lei das S.As. segue a mesma linha de exig\u00eancia das normas do CPC quanto \u00e0 elabora\u00e7\u00e3o das notas explicativas.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559737&quot;:233,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;469777462&quot;:[680],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Conclus\u00f5es finais<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:160,&quot;335559739&quot;:80,&quot;335559740&quot;:259}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">As principais conclus\u00f5es da OCPC 07, baseadas nos documentos citados, s\u00e3o:<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"6\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:1,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Relev\u00e2ncia da informa\u00e7\u00e3o<\/span><\/b><span data-contrast=\"auto\">: apenas informa\u00e7\u00f5es que influenciam as decis\u00f5es de investidores e credores devem ser divulgadas. Informa\u00e7\u00f5es n\u00e3o relevantes n\u00e3o devem ser inclu\u00eddas.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"6\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:1,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Relev\u00e2ncia e materialidade<\/span><\/b><span data-contrast=\"auto\">: a relev\u00e2ncia e a materialidade devem considerar a magnitude e a natureza da informa\u00e7\u00e3o, do ponto de vista dos usu\u00e1rios.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"6\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:1,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u00a0<\/span><b><span data-contrast=\"auto\">Informa\u00e7\u00f5es espec\u00edficas<\/span><\/b><span data-contrast=\"auto\">: devem ser evidenciadas apenas informa\u00e7\u00f5es relevantes e materiais espec\u00edficas \u00e0 entidade, incluindo pol\u00edticas cont\u00e1beis e notas explicativas.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"6\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:1,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Interpreta\u00e7\u00e3o das exig\u00eancias de divulga\u00e7\u00e3o<\/span><\/b><span data-contrast=\"auto\">: exig\u00eancias de divulga\u00e7\u00e3o em Pronunciamentos, Interpreta\u00e7\u00f5es e Orienta\u00e7\u00f5es do CPC e em Leis devem ser interpretadas considerando a relev\u00e2ncia e a materialidade (para a tomada de decis\u00e3o dos usu\u00e1rios), mesmo que mencionem &#8220;divulga\u00e7\u00e3o m\u00ednima&#8221; ou similar.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"6\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:1,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Divulga\u00e7\u00e3o obrigat\u00f3ria<\/span><\/b><span data-contrast=\"auto\">: nenhuma informa\u00e7\u00e3o relevante e material pode ser omitida, mesmo que n\u00e3o seja explicitamente mencionada em lei ou no documento do CPC.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"6\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:1,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Cumprimento de <\/span><\/b><b><i><span data-contrast=\"auto\">checklist<\/span><\/i><\/b><span data-contrast=\"auto\">: o simples cumprimento de um <\/span><i><span data-contrast=\"auto\">checklist<\/span><\/i><span data-contrast=\"auto\"> n\u00e3o atende, absolutamente, ao necess\u00e1rio para o atingimento dos objetivos do relat\u00f3rio financeiro para fins gerais.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Concluindo, a OCPC 07 aborda as cr\u00edticas do mercado em rela\u00e7\u00e3o ao volume excessivo de informa\u00e7\u00f5es nas demonstra\u00e7\u00f5es cont\u00e1beis. Baseada nas normas existentes do CPC e na Lei das Sociedades por A\u00e7\u00f5es, a orienta\u00e7\u00e3o visa ajudar os preparadores a produzirem demonstra\u00e7\u00f5es cont\u00e1beis simples e objetivas, focando na relev\u00e2ncia e na materialidade das informa\u00e7\u00f5es. Essa diretriz \u00e9 fundamental para garantir que as informa\u00e7\u00f5es financeiras sejam \u00fateis na tomada de decis\u00f5es.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">A equipe da <\/span><a href=\"https:\/\/www.blbauditoreseconsultores.com.br\/\" class=\"broken_link\"><b><span data-contrast=\"none\">BLB Auditores e Consultores<\/span><\/b><\/a><span data-contrast=\"none\"> \u00e9 especialista nas aplica\u00e7\u00f5es das IFRS, com experi\u00eancias pr\u00e1ticas em diversos clientes, oferecendo todo o suporte necess\u00e1rio para a adapta\u00e7\u00e3o \u00e0s normas IFRS, inclusive nas \u00e1reas de auditoria independente, al\u00e9m de <\/span><a href=\"https:\/\/blbescoladenegocios.com.br\/educacao-continuada\/\"><b><span data-contrast=\"none\">educa\u00e7\u00e3o continuada<\/span><\/b><\/a><span data-contrast=\"none\">, consultorias tribut\u00e1ria, trabalhista e financeira. Em caso de d\u00favidas ou esclarecimentos, entre em contato conosco.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><strong><a href=\"https:\/\/www.linkedin.com\/in\/remerson-galindo-de-souza-65460735\/\" target=\"_blank\" rel=\"noopener\">Remerson Galindo<\/a><br \/>\n<\/strong><span data-contrast=\"none\">S\u00f3cio-diretor de Auditoria Independente<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\"><br \/>\n<\/span><span data-contrast=\"none\">BLB Auditores e Consultores<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Antes de analisarmos a OCPC 07 (Orienta\u00e7\u00e3o CPC 07), que aborda a &#8220;Evidencia\u00e7\u00e3o na Divulga\u00e7\u00e3o dos Relat\u00f3rios Cont\u00e1bil-Financeiros para Fins Gerais&#8220;, \u00e9 importante relembrarmos a fun\u00e7\u00e3o de uma orienta\u00e7\u00e3o CPC.\u00a0\u00a0 Uma Orienta\u00e7\u00e3o CPC \u00e9 um documento emitido pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC) com o objetivo de esclarecer d\u00favidas, al\u00e9m de interpretar, elucidar e fornecer [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":23819,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"spay_email":""},"categories":[2,716],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>OCPC 07 (R1): guia pr\u00e1tico para apresenta\u00e7\u00e3o de notas explicativas<\/title>\n<meta name=\"description\" content=\"A OCPC 07 aborda requisitos b\u00e1sicos a serem observados pelos preparadores das demonstra\u00e7\u00f5es cont\u00e1beis na 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