{"id":25602,"date":"2026-03-02T14:37:31","date_gmt":"2026-03-02T17:37:31","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=25602"},"modified":"2026-03-02T14:37:33","modified_gmt":"2026-03-02T17:37:33","slug":"cpc-51-ifrs-18-principais-mudancas","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/cpc-51-ifrs-18-principais-mudancas\/","title":{"rendered":"CPC 51 (IFRS 18): principais mudan\u00e7as na DRE, DFC e EBITDA"},"content":{"rendered":"<p><span data-contrast=\"auto\">A IFRS 18,&nbsp;<\/span><a href=\"https:\/\/www.cpc.org.br\/CPC\/Documentos-Emitidos\/Pronunciamentos\/Pronunciamento?Id=162\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">que no Brasil corresponde ao CPC 51<\/span><\/b><\/a><span data-contrast=\"auto\">, com vig\u00eancia obrigat\u00f3ria para exerc\u00edcios iniciados em ou ap\u00f3s 1\u00ba de janeiro de 2027, estabelece novos requisitos de apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o para o conjunto das demonstra\u00e7\u00f5es financeiras, substituindo, nesse aspecto, o CPC 26 (Apresenta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis). Embora seu alcance abranja todas as pe\u00e7as cont\u00e1beis prim\u00e1rias e as respectivas notas explicativas, seus efeitos mais percept\u00edveis concentram-se na Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio (DRE).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Isso ocorre porque a estrutura da DRE \u2014 denominada pela norma como \u201cdemonstra\u00e7\u00e3o de desempenho financeiro do per\u00edodo\u201d \u2014 influencia diretamente a forma como o resultado operacional, os indicadores de desempenho e at\u00e9 o cumprimento de&nbsp;covenants&nbsp;contratuais s\u00e3o analisados por investidores, credores e gestores.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Assim, embora a IFRS 18 n\u00e3o altere os crit\u00e9rios de reconhecimento ou mensura\u00e7\u00e3o, ao redefinir a estrutura de apresenta\u00e7\u00e3o do desempenho financeiro, pode modificar substancialmente a forma como o resultado \u00e9 analisado.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Mudan\u00e7as estruturais na Demonstra\u00e7\u00e3o do Resultado<\/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;:264}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"auto\">A IFRS 18 estabelece uma nova estrutura obrigat\u00f3ria para a DRE, determinando a classifica\u00e7\u00e3o das receitas e despesas em cinco categorias:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Operacional<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Investimento<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Financiamento<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Tributos sobre o lucro<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Opera\u00e7\u00f5es descontinuadas<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Al\u00e9m disso, a norma em quest\u00e3o passa a exigir a apresenta\u00e7\u00e3o de subtotais espec\u00edficos na pr\u00f3pria DRE, como lucro ou preju\u00edzo operacional, lucro ou preju\u00edzo antes de financiamento e de&nbsp;<\/span><a href=\"https:\/\/blbescoladenegocios.com.br\/curso\/tributos-sobre-o-lucro-cpc-32\/\"><b><span data-contrast=\"none\">tributos sobre o lucro<\/span><\/b><\/a><span data-contrast=\"auto\">, bem como lucro ou preju\u00edzo do per\u00edodo. Para facilitar a compreens\u00e3o da nova estrutura exigida pelo CPC 51, a tabela a seguir resume as categorias obrigat\u00f3rias na DRE, seus respectivos crit\u00e9rios de classifica\u00e7\u00e3o e exemplos t\u00edpicos para entidades n\u00e3o financeiras.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Tabela 1 \u2013 Categorias e subtotais obrigat\u00f3rios na DRE (IFRS 18 \/ CPC 51)<\/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;:264}\">&nbsp;<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\" aria-rowcount=\"6\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">Categoria \/ Subtotal<\/span><\/b><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">Crit\u00e9rio de classifica\u00e7\u00e3o<\/span><\/b><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">Exemplos t\u00edpicos (entidades n\u00e3o financeiras)<\/span><\/b><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Operacional<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Receitas e despesas decorrentes da atividade principal da entidade e itens n\u00e3o classificados nas demais categorias.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Vendas, custo das mercadorias, despesas administrativas.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Investimento<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Retornos gerados por ativos que produzem resultado de forma amplamente independente dos demais recursos da entidade.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Equival\u00eancia patrimonial, juros de aplica\u00e7\u00f5es financeiras.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Financiamento<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Receitas e despesas associadas \u00e0 capta\u00e7\u00e3o de recursos financeiros, relacionadas tanto aos passivos financeiros quanto \u00e0 estrutura de capital da entidade.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">&nbsp;<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Quando houver identifica\u00e7\u00e3o obrigat\u00f3ria de componente financeiro separado em ativos ou passivos operacionais (por exemplo, nos termos do CPC 12), tais efeitos ser\u00e3o classificados na categoria de financiamento.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Juros de empr\u00e9stimos, deb\u00eantures.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Tributos sobre o lucro<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Despesa ou receita tribut\u00e1ria sobre o lucro.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">IRPJ, CSLL.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Opera\u00e7\u00f5es descontinuadas<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Resultado de componentes da entidade classificados como descontinuados.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Ganho ou preju\u00edzo na venda de subsidi\u00e1ria.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"none\">\u00c9 importante observar que a<\/span><span data-contrast=\"auto\">&nbsp;segrega\u00e7\u00e3o por categorias culmina na forma\u00e7\u00e3o de subtotais obrigat\u00f3rios, que estruturam a leitura econ\u00f4mica do desempenho da entidade. A s\u00edntese abaixo apresenta sua composi\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;:264,&quot;469777462&quot;:[2311,6771],&quot;469777927&quot;:[0,0],&quot;469777928&quot;:[1,1]}\">&nbsp;<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Tabela 2 \u2013 Subtotais obrigat\u00f3rios na DRE<\/span><\/b>&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:264,&quot;469777462&quot;:[2311,6771],&quot;469777927&quot;:[0,0],&quot;469777928&quot;:[1,1]}\">&nbsp;<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">Subtotal<\/span><\/b><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">Composi\u00e7\u00e3o<\/span><\/b><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Lucro ou preju\u00edzo operacional<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Resultado da categoria operacional<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Lucro ou preju\u00edzo antes de financiamento e de tributos sobre o lucro<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Resultado das categorias operacional e de investimento<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Lucro ou preju\u00edzo do per\u00edodo<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Resultado final&nbsp;do per\u00edodo, ap\u00f3s a considera\u00e7\u00e3o de todas as categorias<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">O subtotal \u201c<\/span><b><span data-contrast=\"auto\">lucro ou preju\u00edzo antes de financiamento e de tributos sobre o lucro<\/span><\/b><span data-contrast=\"auto\">\u201d evidencia, em termos econ\u00f4micos, o&nbsp;<\/span><b><span data-contrast=\"auto\">retorno gerado pelos ativos<\/span><\/b><span data-contrast=\"auto\">&nbsp;da entidade antes da considera\u00e7\u00e3o da estrutura de capital. A&nbsp;<\/span><b><span data-contrast=\"auto\">categoria de financiamento<\/span><\/b><span data-contrast=\"auto\">, por sua vez, reflete&nbsp;<\/span><b><span data-contrast=\"auto\">o custo dos passivos financeiros utilizados para suportar esses ativos<\/span><\/b><span data-contrast=\"auto\">. Essa distin\u00e7\u00e3o aprimora a an\u00e1lise de rentabilidade e a alavancagem.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Vale ressaltar que tal padroniza\u00e7\u00e3o disciplina a flexibilidade, anteriormente existente sob a IAS 1 (CPC 26), e impacta diretamente a forma como analistas, investidores e credores interpretam o desempenho da entidade.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">N\u00e3o se trata apenas de um \u201cde-para\u201d cont\u00e1bil<\/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;:264}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"auto\">A aplica\u00e7\u00e3o da IFRS 18 vai al\u00e9m de uma reorganiza\u00e7\u00e3o formal da DRE. Na pr\u00e1tica, sua correta implementa\u00e7\u00e3o exige que as entidades revisitem:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">seu modelo de neg\u00f3cios;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">seus controles internos;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">seus sistemas de informa\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;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">seu plano de contas;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">seus crit\u00e9rios de consolida\u00e7\u00e3o e reporte.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Dessa forma, a classifica\u00e7\u00e3o de receitas e despesas passa a depender da avalia\u00e7\u00e3o da atividade principal do neg\u00f3cio da entidade, o que demanda julgamento t\u00e9cnico consistente e alinhamento entre as \u00e1reas envolvidas. Isso significa que a mudan\u00e7a vai al\u00e9m de um \u201cde-para\u201d cont\u00e1bil \u2014 isto \u00e9, um mapeamento \u2014, pois requer reflex\u00e3o sobre a ess\u00eancia das transa\u00e7\u00f5es e sua adequada apresenta\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;:264}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Reflexos na Demonstra\u00e7\u00e3o dos Fluxos de Caixa (DFC)<\/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;:264}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"auto\">No contexto brasileiro, onde o m\u00e9todo indireto \u00e9 amplamente utilizado, a IFRS 18 tamb\u00e9m traz reflexos relevantes \u00e0 Demonstra\u00e7\u00e3o dos Fluxos de Caixa.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">No m\u00e9todo indireto, o&nbsp;<\/span><b><span data-contrast=\"auto\">ponto de partida da DFC<\/span><\/b><span data-contrast=\"auto\">&nbsp;passa a ser o&nbsp;<\/span><b><span data-contrast=\"auto\">lucro ou preju\u00edzo operacional<\/span><\/b><span data-contrast=\"auto\">, em substitui\u00e7\u00e3o ao lucro ou ao preju\u00edzo do per\u00edodo. Tal altera\u00e7\u00e3o foi incorporada pela&nbsp;<\/span><a href=\"https:\/\/www.cpc.org.br\/CPC\/Documentos-Emitidos\/Revisoes\/Revisao?Id=163\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">Revis\u00e3o de Pronunciamentos T\u00e9cnicos n\u00ba 28,<\/span><\/b><\/a><span data-contrast=\"auto\">&nbsp;que atualiza o CPC 03 em fun\u00e7\u00e3o do CPC 51. Essa modifica\u00e7\u00e3o decorre da nova estrutura obrigat\u00f3ria da DRE e pode demandar ajustes em sistemas e modelos de reporte para assegurar a adequada reconcilia\u00e7\u00e3o entre as demonstra\u00e7\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;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Al\u00e9m disso, a IFRS 18 elimina a op\u00e7\u00e3o anteriormente admitida de classificar juros e dividendos como&nbsp;<\/span><a href=\"https:\/\/blbescoladenegocios.com.br\/curso\/fluxo-de-caixa-ead\/\"><b><span data-contrast=\"none\">fluxos de caixa<\/span><\/b><\/a><span data-contrast=\"auto\">&nbsp;operacionais. De forma geral, juros e dividendos pagos passam a ser classificados na atividade de financiamento, enquanto juros e dividendos recebidos devem ser classificados na atividade de investimento, observadas eventuais especificidades relacionadas \u00e0 atividade principal da entidade. Essa padroniza\u00e7\u00e3o reduz a flexibilidade anteriormente existente no CPC 03 e exige revis\u00e3o dos crit\u00e9rios atualmente adotados para a classifica\u00e7\u00e3o desses fluxos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Impactos nos indicadores e&nbsp;covenants<\/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;:264}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"auto\">Os novos crit\u00e9rios de classifica\u00e7\u00e3o previstos na IFRS 18 podem alterar a composi\u00e7\u00e3o do resultado operacional e, consequentemente, a base de&nbsp;<\/span><a href=\"https:\/\/material.grupoblb.com.br\/planilha-ebitda\/\"><b><span data-contrast=\"none\">c\u00e1lculo do EBITDA<\/span><\/b><\/a><span data-contrast=\"auto\">&nbsp;adotada pela entidade. Isso significa que empresas com estruturas relevantes de financiamento ou indicadores contratuais baseados em m\u00e9tricas cont\u00e1beis devem avaliar previamente eventuais efeitos da nova estrutura, a fim de evitar interpreta\u00e7\u00f5es divergentes ou impactos n\u00e3o antecipados no cumprimento de cl\u00e1usulas contratuais.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">A norma distingue entre passivos que surgem exclusivamente da obten\u00e7\u00e3o de financiamento e aqueles decorrentes de opera\u00e7\u00f5es comerciais. Por exemplo,&nbsp;<\/span><b><span data-contrast=\"auto\">juros e multas por atraso no pagamento de fornecedores<\/span><\/b><span data-contrast=\"auto\">&nbsp;\u2014 que decorrem de transa\u00e7\u00f5es operacionais, e n\u00e3o de capta\u00e7\u00e3o de recursos \u2014&nbsp;<\/span><b><span data-contrast=\"auto\">s\u00e3o, em regra, classificados na categoria operacional.<\/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;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Por outro lado, quando houver identifica\u00e7\u00e3o obrigat\u00f3ria de componentes financeiros em ativos ou passivos operacionais \u2014 como nos casos de ajuste a valor presente previstos no&nbsp;<\/span><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/avp-nas-vendas-financiadas\/\"><b><span data-contrast=\"none\">CPC 12<\/span><\/b><\/a><span data-contrast=\"auto\">&nbsp;\u2014, os efeitos financeiros reconhecidos s\u00e3o classificados na categoria de financiamento, conforme os crit\u00e9rios estabelecidos no CPC 51.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Essa distin\u00e7\u00e3o pode modificar a composi\u00e7\u00e3o do resultado operacional e impactar m\u00e9tricas hist\u00f3ricas, exigindo uma an\u00e1lise t\u00e9cnica cuidadosa, especialmente em entidades com contratos vinculados a indicadores cont\u00e1beis.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Medidas de Desempenho Definidas pela Administra\u00e7\u00e3o (MDDA)<\/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;:264}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"auto\">O CPC 51 estabelece que as m\u00e9tricas de desempenho definidas pela administra\u00e7\u00e3o refletem sua vis\u00e3o sobre os aspectos relevantes do desempenho financeiro da entidade. Contudo, a norma imp\u00f5e uma disciplina adicional: as MDDA devem ser claramente identificadas, conciliadas com os subtotais exigidos pela IFRS 18 e apresentadas de forma consistente e transparente, sem receber maior destaque em rela\u00e7\u00e3o aos subtotais normativos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Tal pr\u00e1tica eleva o n\u00edvel de governan\u00e7a, refor\u00e7a a comparabilidade e reduz o risco de uso inadequado de indicadores alternativos. Al\u00e9m disso, as MDDA imp\u00f5em maior rigor tanto na identifica\u00e7\u00e3o quanto na divulga\u00e7\u00e3o e na reconcilia\u00e7\u00e3o dessas m\u00e9tricas, conferindo maior transpar\u00eancia ao modo como o desempenho financeiro da entidade \u00e9 comunicado ao mercado.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Cronograma: 2026 \u00e9 o ano cr\u00edtico<\/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;:264}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"auto\">Embora a ado\u00e7\u00e3o obrigat\u00f3ria da IFRS 18 inicia-se em 1\u00ba de janeiro de 2027, o exerc\u00edcio de 2026 \u00e9 o per\u00edodo comparativo exigido para apresenta\u00e7\u00e3o conforme a nova estrutura. Isso significa que as demonstra\u00e7\u00f5es financeiras de 2027 dever\u00e3o apresentar informa\u00e7\u00f5es comparativas de 2026 j\u00e1 estruturadas de acordo com a nova norma \u2014 inclusive em demonstra\u00e7\u00f5es cont\u00e1beis intermedi\u00e1rias.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">A seguir, ilustramos um resumo do cronograma de ado\u00e7\u00e3o do CPC 51, destacando os marcos obrigat\u00f3rios e as provid\u00eancias recomendadas para cada per\u00edodo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><b><span data-contrast=\"none\">Tabela 3 \u2013 Cronograma de ado\u00e7\u00e3o do CPC 51\/IFRS 18<\/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;:264}\">&nbsp;<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">Per\u00edodo<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">Etapa de implementa\u00e7\u00e3o<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">Provid\u00eancias recomendadas<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">2026<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Per\u00edodo comparativo (reapresenta\u00e7\u00e3o retrospectiva)<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Mapear impactos, ajustar sistemas, testar classifica\u00e7\u00f5es e preparar a reconcilia\u00e7\u00e3o<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">2027<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Ado\u00e7\u00e3o plena + apresenta\u00e7\u00e3o de reconcilia\u00e7\u00e3o obrigat\u00f3ria<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Publicar demonstra\u00e7\u00f5es na nova estrutura<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">2028+<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Aplica\u00e7\u00e3o plena e cont\u00ednua<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Manter um monitoramento cont\u00ednuo de consist\u00eancia, indicadores e cl\u00e1usulas contratuais (covenants)<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"none\">Para as entidades que ainda n\u00e3o iniciaram seus estudos t\u00e9cnicos e avalia\u00e7\u00f5es de impacto,&nbsp;<\/span><b><span data-contrast=\"auto\">o momento de agir \u00e9 agora<\/span><\/b><span data-contrast=\"auto\">. Quanto antes as entidades realizarem essa an\u00e1lise, maiores ser\u00e3o as chances de promoverem uma implementa\u00e7\u00e3o estruturada e assegurarem conformidade e alinhamento com a nova norma.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Implementa\u00e7\u00e3o e atua\u00e7\u00e3o integrada<\/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;:264}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"auto\">A implementa\u00e7\u00e3o da IFRS 18 demanda um planejamento estruturado e uma atua\u00e7\u00e3o coordenada entre:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">contabilidade;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">controladoria;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">financeiro;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">tecnologia da informa\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;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">governan\u00e7a e&nbsp;<\/span><i><span data-contrast=\"auto\">compliance<\/span><\/i><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Somente por meio de uma abordagem integrada entre todos esses setores ser\u00e1 poss\u00edvel alcan\u00e7ar o verdadeiro objetivo da norma: aprimorar a comunica\u00e7\u00e3o, a comparabilidade e a utilidade das informa\u00e7\u00f5es apresentadas nas demonstra\u00e7\u00f5es cont\u00e1beis. Esse alinhamento \u00e9 essencial para que as demonstra\u00e7\u00f5es reflitam com maior fidelidade o desempenho financeiro da entidade, ao fornecer informa\u00e7\u00f5es cont\u00e1beis mais claras e consistentes.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\"><i><span data-contrast=\"none\">Checklist<\/span><\/i><span data-contrast=\"none\">&nbsp;pr\u00e1tico para a implementa\u00e7\u00e3o da IFRS 18 (in\u00edcio em 2026)<\/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;:264}\">&nbsp;<\/span><\/h2>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00fc\" data-font=\"Wingdings\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Avaliar o modelo de neg\u00f3cio<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Analise se a entidade possui uma atividade principal especificada \u2014 como conceder financiamento a clientes ou realizar investimentos como parte relevante de sua opera\u00e7\u00e3o \u2014, pois essa avalia\u00e7\u00e3o impacta diretamente a classifica\u00e7\u00e3o das receitas e despesas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00fc\" data-font=\"Wingdings\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Revisar classifica\u00e7\u00f5es cont\u00e1beis<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Mapeie receitas, despesas, equival\u00eancia patrimonial, juros e aplica\u00e7\u00f5es financeiras para as novas categorias obrigat\u00f3rias. Ajuste plano de contas e sistemas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00fc\" data-font=\"Wingdings\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Simular o per\u00edodo comparativo (2026)<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Antecipe a estrutura da nova DRE e prepare a reconcilia\u00e7\u00e3o entre o CPC 26 e o CPC 51 para o ano de ado\u00e7\u00e3o (2027).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00fc\" data-font=\"Wingdings\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Reestruturar a DRE e as divulga\u00e7\u00f5es<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Garanta os subtotais obrigat\u00f3rios e revise a apresenta\u00e7\u00e3o das despesas (natureza ou fun\u00e7\u00e3o). Avalie tamb\u00e9m o tratamento das MDDA e suas concilia\u00e7\u00f5es.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\u00fc\" data-font=\"Wingdings\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00fc&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Alinhar governan\u00e7a e indicadores<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Analise os impactos em EBITDA e&nbsp;covenants, envolva a administra\u00e7\u00e3o e estabele\u00e7a uma comunica\u00e7\u00e3o clara e adequada tanto com os auditores quanto com os investidores.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00c9 importante ressaltar que a IFRS 18 representa uma mudan\u00e7a estrutural relevante na apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras desde a edi\u00e7\u00e3o do CPC 26. Para isso, \u00e9 fundamental que a entidade se prepare de forma antecipada e realize uma an\u00e1lise integrada com as normas correlatas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Como a BLB pode te apoiar<\/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;:264}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"auto\">A ado\u00e7\u00e3o do CPC 51 vai al\u00e9m de um simples rearranjo de linhas na DRE. A nova norma exige a reavalia\u00e7\u00e3o de classifica\u00e7\u00f5es, a apresenta\u00e7\u00e3o de subtotais obrigat\u00f3rios, o julgamento consistente sobre a atividade principal da entidade e a adequa\u00e7\u00e3o do ponto de partida da DFC no m\u00e9todo indireto.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Levando isso em considera\u00e7\u00e3o, as empresas devem analisar previamente os impactos sobre seus indicadores internos, os contratos vinculados a m\u00e9tricas cont\u00e1beis e os sistemas de reporte. Dessa forma, \u00e9 poss\u00edvel assegurar uma transi\u00e7\u00e3o estruturada e alinhada \u00e0s exig\u00eancias normativas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Para que esse processo ocorra de forma eficiente e segura, \u00e9 fundamental contar com o suporte t\u00e9cnico especializado. Com esse prop\u00f3sito, o Grupo BLB atua de forma integrada em suas diversas frentes, unindo experi\u00eancia consolidada na aplica\u00e7\u00e3o das normas IFRS e no suporte t\u00e9cnico \u00e0 implementa\u00e7\u00e3o de novos pronunciamentos cont\u00e1beis. Complementarmente, a BLB Escola de Neg\u00f3cios oferece cursos nas \u00e1reas de IFRS, Finan\u00e7as, Tributos, Governan\u00e7a e Compliance \u2014 nas modalidades EAD, Online e ao vivo e&nbsp;<\/span><i><span data-contrast=\"auto\">In&nbsp;Company&nbsp;<\/span><\/i><span data-contrast=\"auto\">\u2014 que apoiam de forma pr\u00e1tica e efetiva a compreens\u00e3o e a implementa\u00e7\u00e3o da IFRS 18.&nbsp;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Em suma, a antecipa\u00e7\u00e3o \u00e9 determinante para evitar retrabalho, ajustes tardios em sistemas e impactos inesperados em indicadores e cl\u00e1usulas contratuais. Sendo assim, a prepara\u00e7\u00e3o ao longo de 2026 n\u00e3o deve ser vista como opcional, mas como uma etapa essencial para a implementa\u00e7\u00e3o segura, em 2027, da nova norma.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\"><br \/>\n<\/span><span data-contrast=\"auto\">Autoria de&nbsp;<\/span><a href=\"https:\/\/www.linkedin.com\/in\/remerson-galindo-de-souza\/\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">Remerson Galindo<\/span><\/b><\/a><span data-contrast=\"auto\">&nbsp;e revis\u00e3o t\u00e9cnica de&nbsp;<\/span><a href=\"https:\/\/www.linkedin.com\/in\/robson-santesso\/\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">Robson Santesso<\/span><\/b><\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\"><br \/>\n<\/span><span data-contrast=\"auto\">Divis\u00e3o de Auditoria Independente<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\"><br \/>\n<\/span><span data-contrast=\"auto\">BLB Auditores e Consultores<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A IFRS 18,&nbsp;que no Brasil corresponde ao CPC 51, com vig\u00eancia obrigat\u00f3ria para exerc\u00edcios iniciados em ou ap\u00f3s 1\u00ba de janeiro de 2027, estabelece novos requisitos de apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o para o conjunto das demonstra\u00e7\u00f5es financeiras, substituindo, nesse aspecto, o CPC 26 (Apresenta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis). Embora seu alcance abranja todas as pe\u00e7as cont\u00e1beis prim\u00e1rias [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":25604,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"spay_email":""},"categories":[2,716],"tags":[8,3,1244,1246,1247,1245],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CPC 51 (IFRS 18): principais mudan\u00e7as na DRE, DFC e EBITDA<\/title>\n<meta name=\"description\" content=\"O CPC 51 (IFRS 18) traz novas regras e modifica a maneira como as empresas apresentam suas demonstra\u00e7\u00f5es financeiras.\" \/>\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\/cpc-51-ifrs-18-principais-mudancas\/\" \/>\n<meta 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