DOEPE 07/04/2016 - Pág. 45 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 07/04/2016 ● Diário Oficial do Estado de Pernambuco

Recife, 7 de abril de 2016

Diário Oficial do Estado de Pernambuco - Poder Executivo
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Ano XCIII • NÀ 63 - 45

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contábeis adotadas no Brasil aplicáveis para as companhias abertas e são apresentadas
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bens e serviços, mão de obra, material e outros custos para fornecimento de produtos ou
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monetários em moedas estrangeiras, são reconhecidos na demonstração do resultado como
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DPRUWL]DGR2PRQWDQWHGDSHUGDSRUimpairment é mensurado como a diferença entre o
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impairment diminuir e esta diminuição puder ser relacionada objetivamente com um evento
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crédito do devedor), a reversão da perda por impairment reconhecida anteriormente será
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a receber de clientes correspondem aos valores a receber de clientes pela venda de mer
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contas a receber são inicialmente, reconhecidas pelo valor justo e, subsequentemente,
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constituição e a reversão da provisão para contas a receber são registradas no resultado do
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preço de venda estimado no curso normal dos negócios, menos os custos estimados de
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GRV´ ,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOFRUUHQWHVHGLIHULGRVAs despesas
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sultado, exceto na proporção em que estiverem relacionados com itens reconhecidos dire
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FRPEDVHQDVOHLVWULEXWiULDVSURPXOJDGDV$$GPLQLVWUDomRDYDOLDSHULRGLFDPHQWHDVSR
sições assumidas nas apurações de impostos sobre a renda com relação às situações em
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de contribuinte, no passivo quando houver montantes a pagar, ou no ativo quando os
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de renda e a contribuição social diferidos ativos são reconhecidos somente na proporção da
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quando da apuração dos tributos correntes em geral relacionado com a mesma entidade
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conhecidos como um ativo separado, conforme apropriado, somente quando for provável
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ULGRV2FXVWRGDVSULQFLSDLVUHIRUPDVpDFUHVFLGRDRYDORUFRQWiELOGRDWLYRTXDQGRRVEH
QHItFLRVHFRQ{PLFRVIXWXURVXOWUDSDVVDPRSDGUmRGHGHVHPSHQKRLQLFLDOPHQWHHVWLPDGR
SDUDRDWLYRHPTXHVWmR$VUHIRUPDVVmRGHSUHFLDGDVDRORQJRGDYLGD~WLOHFRQ{PLFD
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valores residuais durante a vida útil estimada, como segue:
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0iTXLQDV DQRV
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0yYHLVXWHQVtOLRVHHTXLSDPHQWRV DQRV
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contábil de um ativo é imediatamente baixado para seu valor recuperável quando o valor
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alienações são determinados pela comparação dos resultados com o valor contábil e são
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 $WLYRVLQWDQJtYHLV D 'LUHLWRVVREUHUHFXUVRVQDWXUDLV2VFXVWRVFRPDDTXLVLomR
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OLQHDUDRORQJRGDVYLGDV~WHLVRXTXDQGRDSOLFiYHOFRPEDVHQDH[DXVWmRGHPLQDV$SyV
RLQtFLRGDIDVHSURGXWLYDGDPLQDHVVHVJDVWRVVmRDPRUWL]DGRVHWUDWDGRVFRPRFXVWRGH
SURGXomR$H[DXVWmRGHUHFXUVRVPLQHUDLVpFDOFXODGDFRPEDVHQDH[WUDomRFRQVLGHUDQ
GRVHDVYLGDV~WHLVHVWLPDGDVGDVUHVHUYDV E 8VRGREHPS~EOLFR8%3&RUUHVSRQGH
aos valores estabelecidos nos contratos de concessão relacionados aos direitos de explo
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VmRRQHURVD FXMRFRQWUDWRpDVVLQDGRQDPRGDOLGDGHGH8VRGREHPS~EOLFR8%32UH
gistro contábil é feito no momento da liberação da licença de operação, independentemente
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¿QDQFHLUR REULJDomR HGRDWLYRLQWDQJtYHO GLUHLWRGHFRQFHVVmR FRUUHVSRQGHDRVYDORUHV
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PDQHVFHQWHGDFRQFHVVmR2SDVVLYR¿QDQFHLURpDWXDOL]DGRSHORtQGLFHFRQWUDWXDOHVWDEH
OHFLGRHSHORDMXVWHDYDORUSUHVHQWHHPGHFRUUrQFLDGDSDVVDJHPGRWHPSRHUHGX]LGR
SHORV SDJDPHQWRV HIHWXDGRV F  Software - 2V FXVWRV DVVRFLDGRV j PDQXWHQomR GH
softwaresVmRUHFRQKHFLGRVFRPRGHVSHVDFRQIRUPHLQFRUULGRV Impairment GHDWLYRV
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impairment para identificar eventual necessidade de redução ao valor recuperável
(impairment 2VDWLYRVTXHHVWmRVXMHLWRVjGHSUHFLDomRHDPRUWL]DomRVmRUHYLVDGRVSDUD
DYHUL¿FDomRGHimpairment sempre que eventos ou mudanças nas circunstâncias indiquem
TXHRYDORUFRQWiELOSRGHQmRVHUUHFXSHUiYHO8PDSHUGDSRUimpairment é reconhecida
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PDLRUYDORUHQWUHRYDORUMXVWRGHXPDWLYRPHQRVRVFXVWRVGHYHQGDHRVHXYDORUHPXVR
3DUD¿QVGHDYDOLDomRGRimpairmentRVDWLYRVVmRDJUXSDGRVQRVQtYHLVPDLVEDL[RVSDUD
RVTXDLVH[LVWHPÀX[RVGHFDL[DLGHQWL¿FiYHLVVHSDUDGDPHQWH 8QLGDGHV*HUDGRUDVGH
&DL[D8*& 2VDWLYRVQmR¿QDQFHLURVH[FHWRRiJLRTXHWHQKDPVRIULGRimpairment, são
UHYLVDGRVVXEVHTXHQWHPHQWHSDUDDDQiOLVHGHXPDSRVVtYHOUHYHUVmRGRimpairment, na
GDWDGREDODQoR $WLYRVQmRFLUFXODQWHPDQWLGRVSDUDYHQGDAtivos não circulante
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YHOSULQFLSDOPHQWHSRUPHLRGHYHQGDRXTXDQGRDYHQGDIRUSUDWLFDPHQWHFHUWD(VVHV
DWLYRVVmRDYDOLDGRVSHORPHQRUYDORUHQWUHRYDORUFRQWiELOHRYDORUMXVWRGHGX]LGRVRV
FXVWRVGHYHQGD&RQWDVDSDJDUDRVIRUQHFHGRUHVAs contas a pagar aos forne
cedores são obrigações a pagar por bens ou serviços que foram adquiridos de fornecedores
QRFXUVRQRUPDOGRVQHJyFLRV6mRLQLFLDOPHQWHUHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQ
WHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DGHMXURVHIHWLYD
UHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH (PSUpVWLPRVH¿QDQFLDPHQWRV2V
HPSUpVWLPRVH¿QDQFLDPHQWRVVmRUHFRQKHFLGRVLQLFLDOPHQWHSHORYDORUMXVWROtTXLGRGRV
custos da transação incorridos e são, subsequentemente, demonstrados pelo custo amorti
]DGR4XDOTXHUGLIHUHQoDHQWUHRVYDORUHVFDSWDGRV OtTXLGRVGRVFXVWRVGDWUDQVDomR HR
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da Companhia é avaliada sempre que eventos ou mudanças nas circunstâncias indicarem
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