{"id":6226,"date":"2021-07-03T20:55:59","date_gmt":"2021-07-03T23:55:59","guid":{"rendered":"https:\/\/www.nuvem.etc.br\/site\/?page_id=6226"},"modified":"2024-02-08T09:25:25","modified_gmt":"2024-02-08T12:25:25","slug":"compliance-irfs","status":"publish","type":"page","link":"https:\/\/www.nuvem.etc.br\/site\/compliance-irfs\/","title":{"rendered":"Compliance &#8211; IRFS"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; 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id=\"rev_slider_11_1_wrapper\" data-source=\"gallery\" style=\"background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_11_1\" style=\"\" data-version=\"6.4.11\">\n\t\t\t\t\t<rs-slides>\n\t\t\t\t\t\t<rs-slide data-key=\"rs-24\" data-title=\"ECF\" data-in=\"o:0;x:(100%);\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/www.nuvem.etc.br\/site\/wp-content\/plugins\/revslider\/public\/assets\/assets\/transparent.png\" alt=\"ECF\" title=\"Compliance &#8211; IRFS\" class=\"rev-slidebg tp-rs-img\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-group\n\t\t\t\t\t\t\t\tid=\"slider-11-slide-24-layer-7\" 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undefined){\n\t\t\t\t\t\t\trevslider_showDoubleJqueryError(\"rev_slider_11_1\");\n\t\t\t\t\t\t}else{\n\t\t\t\t\t\t\trevapi11.revolution({\n\t\t\t\t\t\t\t\tDPR:\"dpr\",\n\t\t\t\t\t\t\t\tsliderLayout:\"fullwidth\",\n\t\t\t\t\t\t\t\tduration:\"5000ms\",\n\t\t\t\t\t\t\t\tvisibilityLevels:\"1240,1024,778,480\",\n\t\t\t\t\t\t\t\tgridwidth:\"1920,1024,778,480\",\n\t\t\t\t\t\t\t\tgridheight:\"891,768,360,220\",\n\t\t\t\t\t\t\t\tstartDelay:\"0ms\",\n\t\t\t\t\t\t\t\tperspective:600,\n\t\t\t\t\t\t\t\tperspectiveType:\"global\",\n\t\t\t\t\t\t\t\teditorheight:\"891,768,960,720\",\n\t\t\t\t\t\t\t\tresponsiveLevels:\"1240,1024,778,480\",\n\t\t\t\t\t\t\t\tprogressBar:{disableProgressBar:true},\n\t\t\t\t\t\t\t\tnavigation: {\n\t\t\t\t\t\t\t\t\tonHoverStop:false\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\tfallbacks: {\n\t\t\t\t\t\t\t\t\tallowHTML5AutoPlayOnAndroid:true\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t});\n\t\t\t\t\t\t}\n\t\t\t\t\t\t\n\t\t\t\t\t});\n\t\t\t\t\t} \/\/ End of RevInitScript\n\t\t\t\tvar once_revslider111 = false;\n\t\t\t\tif (document.readyState === \"loading\") {document.addEventListener('readystatechange',function() { if((document.readyState === \"interactive\" || document.readyState === \"complete\") && !once_revslider111 ) { once_revslider111 = true; revinit_revslider111();}});} else {once_revslider111 = true; revinit_revslider111();}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n[\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]<span style=\"color: #808080;\">A WK Sistemas disp\u00f5e de solu\u00e7\u00f5es tecnol\u00f3gicas que atendem \u00e0s exig\u00eancias do International Financial Reporting Standards (IFRS). Entre as ferramentas desenvolvidas pela WK no intuito de auxiliar os contadores no atendimento \u00e0s normas do IFRS direcionadas \u00e0s PMEs, podemos destacar:<\/span>[\/vc_column_text][nectar_cta btn_style=&#8221;arrow-animation&#8221; heading_tag=&#8221;h4&#8243; text_color=&#8221;#1e73be&#8221; button_color=&#8221;default&#8221; link_type=&#8221;regular&#8221; alignment=&#8221;left&#8221; alignment_tablet=&#8221;default&#8221; alignment_phone=&#8221;default&#8221; display=&#8221;block&#8221; link_text=&#8221;SOLICITE UM OR\u00c7AMENTO&#8221; url=&#8221;https:\/\/bit.ly\/3xceEru&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][divider line_type=&#8221;Full Width Line&#8221; line_thickness=&#8221;1&#8243; divider_color=&#8221;extra-color-1&#8243;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<div id=\"fws_60e09fb429cde\" class=\"wpb_row vc_row-fluid vc_row vc_row-o-equal-height vc_row-flex vc_row-o-content-middle standard_section \" data-column-margin=\"default\" data-midnight=\"dark\">\n<div class=\"row_col_wrap_12 col span_12 dark left\">\n<div class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone instance-3\" data-t-w-inherits=\"default\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<div id=\"fws_60e0f8a134fba\" class=\"wpb_row vc_row-fluid vc_row vc_row-o-equal-height vc_row-flex vc_row-o-content-top standard_section \" data-column-margin=\"default\" data-midnight=\"dark\">\n<div class=\"row_col_wrap_12 col span_12 dark left\">\n<div class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone instance-1\" data-t-w-inherits=\"default\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element mb-5\">\n<div class=\"wpb_wrapper\">\n<h3><strong><span style=\"color: #3366ff;\">Ajuste a Valor Presente<\/span><\/strong><\/h3>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><span style=\"color: #808080;\">O AVP tem por finalidade efetuar o ajuste para demonstrar o valor presente de um fluxo de caixa futuro, como, por exemplo, uma venda ou compra realizada a longo prazo. Ele \u00e9 aplicado no contas a receber e a pagar decorrente de opera\u00e7\u00f5es de longo prazo ou de curto prazo quando houver efeito relevante.<\/span><\/p>\n<p><span style=\"color: #808080;\">A rotina para c\u00e1lculo e contabiliza\u00e7\u00e3o do Ajuste a Valor Presente \u00e9 simples, sendo efetuado o c\u00e1lculo Pro Rata Die e contabiliza\u00e7\u00e3o autom\u00e1tica pelo Radar Compras e Radar Comercial em cada transa\u00e7\u00e3o de compra ou de venda com base nas parametriza\u00e7\u00f5es iniciais da rotina, facultando ao usu\u00e1rio intervir nas taxas de c\u00e1lculo ou decidir pela n\u00e3o aplica\u00e7\u00e3o do valor calculado durante a finaliza\u00e7\u00e3o do movimento de entrada no Radar Compras ou ap\u00f3s a emiss\u00e3o da nota de venda no Radar Comercial.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][divider line_type=&#8221;Full Width Line&#8221; line_thickness=&#8221;1&#8243; divider_color=&#8221;extra-color-1&#8243;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element mb-5\">\n<div class=\"wpb_wrapper\">\n<h3><span style=\"color: #3366ff;\"><strong>Ajuste de Avalia\u00e7\u00e3o Patrimonial e o Ativo Imobilizado<\/strong><\/span><\/h3>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><span style=\"color: #808080;\">O ajuste de Avalia\u00e7\u00e3o Patrimonial \u00e9 uma corre\u00e7\u00e3o do valor apresentado no Balan\u00e7o Patrimonial por um ativo ou passivo em rela\u00e7\u00e3o ao seu valor justo. Essa corre\u00e7\u00e3o visa expressar a realidade patrimonial de uma empresa. O Ativo Imobilizado \u00e9 um grupo de contas que, conforme avalia\u00e7\u00e3o, pode sofrer esse tipo de ajuste.<\/span><\/p>\n<p><span style=\"color: #808080;\">A solu\u00e7\u00e3o WK possui recursos que permitem \u00e0s empresas realizarem a readequa\u00e7\u00e3o de seu imobilizado, reajustando valores, atribuindo novos prazos de vida \u00fatil aos bens patrimoniais e, por consequ\u00eancia, indicando taxas de deprecia\u00e7\u00e3o distintas para cada bem. Tamb\u00e9m permite controle simult\u00e2neo entre o fisco e os valores societ\u00e1rios, decorrentes das novas pr\u00e1ticas do IFRS.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/vc_column_text][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][divider line_type=&#8221;Full Width Line&#8221; line_thickness=&#8221;1&#8243; divider_color=&#8221;extra-color-1&#8243;][\/vc_column_inner][\/vc_row_inner][vc_column_text]\n<div class=\"wpb_text_column wpb_content_element mb-5\">\n<div class=\"wpb_wrapper\">\n<h3><span style=\"color: #3366ff;\"><strong>Demonstrativo de Fluxo de Caixa<\/strong><\/span><\/h3>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><span style=\"color: #999999;\">O DFC apresenta informa\u00e7\u00f5es sobre as altera\u00e7\u00f5es no caixa e equivalentes de caixa de um per\u00edodo cont\u00e1bil, mostrando o aumento ou diminui\u00e7\u00e3o l\u00edquida que eles obtiveram.<\/span><\/p>\n<p><span style=\"color: #999999;\">O Demonstrativo de Fluxo de Caixa \u00e9 dividido em tr\u00eas partes distintas:<\/span><\/p>\n<\/div>\n<\/div>\n[\/vc_column_text][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;center&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color=&#8221;#1e73be&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;10px&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; enable_animation=&#8221;true&#8221; animation=&#8221;fade-in-from-bottom&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6230\" src=\"http:\/\/www.nuvem.etc.br\/site\/wp-content\/uploads\/2021\/07\/ok-1.png\" alt=\"\" width=\"46\" height=\"46\" \/><span style=\"color: #ffffff;\"><br \/>\nAtividades Operacionais<\/span><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color=&#8221;#1e73be&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;10px&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; enable_animation=&#8221;true&#8221; animation=&#8221;fade-in-from-bottom&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6230\" src=\"http:\/\/www.nuvem.etc.br\/site\/wp-content\/uploads\/2021\/07\/ok-1.png\" alt=\"\" width=\"46\" height=\"46\" \/><span style=\"color: #ffffff;\"><br \/>\nAtividades de Investimento<\/span><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color=&#8221;#1e73be&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;10px&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; enable_animation=&#8221;true&#8221; animation=&#8221;fade-in-from-bottom&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-6230\" src=\"http:\/\/www.nuvem.etc.br\/site\/wp-content\/uploads\/2021\/07\/ok-1.png\" alt=\"\" width=\"46\" height=\"46\" \/><span style=\"color: #ffffff;\">Atividades de Financiamento<\/span><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<div class=\"wpb_text_column wpb_content_element mb-5\">\n<div class=\"wpb_wrapper\">\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #808080;\">Ele pode ser elaborado a partir de dois m\u00e9todos: direto e indireto. No m\u00e9todo direto s\u00e3o informados somente os recebimentos e pagamentos que refletiram no caixa e seus equivalentes. No m\u00e9todo indireto s\u00e3o apurados a varia\u00e7\u00e3o do caixa e seus equivalentes partindo do resultado do exerc\u00edcio (DRE) e, em seguida, efetuados alguns ajustes de contas que n\u00e3o refletiram no caixa.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #808080;\">O DFC pelo m\u00e9todo direto est\u00e1 dispon\u00edvel no Radar Financeiro, enquanto o m\u00e9todo indireto est\u00e1 dispon\u00edvel no Radar Cont\u00e1bil.<\/span><\/p>\n<\/div>\n<\/div>\n[\/vc_column_text][divider line_type=&#8221;Full Width Line&#8221; line_thickness=&#8221;1&#8243; divider_color=&#8221;extra-color-1&#8243;][vc_column_text]\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element mb-5\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element mb-5\">\n<div class=\"wpb_wrapper\">\n<h3 style=\"text-align: left;\"><span style=\"color: #3366ff;\"><strong>Demonstrativo de Lucros ou Preju\u00edzos Acumulados<\/strong><\/span><\/h3>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"text-align: left;\"><span style=\"color: #808080;\">O objetivo do DLPA \u00e9 apresentar o resultado da empresa (lucros ou preju\u00edzos) e, a partir dele, demonstrar as altera\u00e7\u00f5es nos lucros ou preju\u00edzos acumulados.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #808080;\">O DLPA est\u00e1 dispon\u00edvel na solu\u00e7\u00e3o WK<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/vc_column_text][divider line_type=&#8221;Full Width Line&#8221; line_thickness=&#8221;1&#8243; divider_color=&#8221;extra-color-1&#8243;][vc_column_text]\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element mb-5\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element mb-5\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element mb-5\">\n<div class=\"wpb_wrapper\">\n<h3 style=\"text-align: left;\"><span style=\"color: #3366ff;\"><strong>Notas Explicativas<\/strong><\/span><\/h3>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element wpb_animate_when_almost_visible wpb_fadeInUp fadeInUp animated wpb_start_animation\">\n<div class=\"wpb_wrapper\">\n<p style=\"text-align: left;\"><span style=\"color: #808080;\">Uma das demonstra\u00e7\u00f5es a serem apresentadas pela contabilidade s\u00e3o as Notas Explicativas. O modelo de contabilidade IFRS obriga as empresas a inclu\u00edrem as Notas Explicativas em suas presta\u00e7\u00f5es de contas.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #808080;\">Na grande maioria das vezes, as NEs s\u00e3o elaboradas somente ap\u00f3s os fechamentos cont\u00e1beis, tornando sua elabora\u00e7\u00e3o pass\u00edvel de esquecimento, isso porque o fechamento cont\u00e1bil pode ser mensal, trimestral ou anual e os lan\u00e7amentos cont\u00e1beis ocorrem diariamente.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #808080;\">Para que isso n\u00e3o ocorra, as solu\u00e7\u00f5es WK permitem vincular, na pr\u00f3pria tela de lan\u00e7amentos cont\u00e1beis, uma nota explicativa a um determinado lan\u00e7amento. Dessa forma, ao fazer o lan\u00e7amento, o contador j\u00e1 pode deixar as informa\u00e7\u00f5es pertinentes ao pr\u00f3prio lan\u00e7amento registradas, tornando o processo de elabora\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis e, mais precisamente, o das Notas Explicativas, muito mais \u00e1gil.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h5><a href=\"https:\/\/wk.com.br\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #999999;\">Fonte: WK Sistemas<\/span><\/a><\/h5>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221;&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6226","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/www.nuvem.etc.br\/site\/wp-json\/wp\/v2\/pages\/6226","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nuvem.etc.br\/site\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.nuvem.etc.br\/site\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.nuvem.etc.br\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nuvem.etc.br\/site\/wp-json\/wp\/v2\/comments?post=6226"}],"version-history":[{"count":8,"href":"https:\/\/www.nuvem.etc.br\/site\/wp-json\/wp\/v2\/pages\/6226\/revisions"}],"predecessor-version":[{"id":6830,"href":"https:\/\/www.nuvem.etc.br\/site\/wp-json\/wp\/v2\/pages\/6226\/revisions\/6830"}],"wp:attachment":[{"href":"https:\/\/www.nuvem.etc.br\/site\/wp-json\/wp\/v2\/media?parent=6226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}