DOEPE 16/10/2020 - Pág. 20 - Poder Executivo - Diário Oficial do Estado de Pernambuco
20 - Ano XCVII • NÀ 194
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 16 de outubro de 2020
7(03(676(59,d26'(,1)250È7,&$6$&13-Q
1RWDVH[SOLFDWLYDVGD$GPLQLVWUDomRjVGHPRQVWUDo}HVFRQWiEHLV([HUFtFLRV¿QGRVHPGHGH]HPEURGHH (P5HDLV
HTXLYDOHQWHVGHFDL[DDSOLFDo}HV¿QDQFHLUDVFRQWDVDUHFHEHU UHIHUHQWHVDVHXVVHUYLoRV$SROtWLFDGHYHQGDGD(PSUHVDFRQVLGH ,PSRVWRGHUHQGDH&RQWULEXLomR6RFLDO
6HJXURV 3DUDDWHQGHUPHGLGDVSUHYHQWLYDVDGRWDGDVSHUPD
RXWURVDWLYRVFLUFXODQWHVHFRQWDVDSDJDU 2VYDORUHVFRQWDELOL UDRQtYHOGHULVFRGHFUpGLWRDTXHHVWiGLVSRVWDDVHVXMHLWDUQR
6DOGRVHPGH QHQWHPHQWHR,QVWLWXWRHIHWXDFRQWUDWDomRGHVHJXURVHPYDORUFRQ
]DGRVDSUR[LPDPVHGRVGHUHDOL]DomRF3ROtWLFDGHJHVWmRGH FXUVRGHVHXVFOLHQWHVDVVLPFRPRRDFRPSDQKDPHQWRGRVSUD]RV
GH]HPEURGH 5
VLGHUDGRVX¿FLHQWHSDUDFREHUWXUDGHHYHQWXDLVVLQLVWURV2VYDOR
ULVFRV¿QDQFHLURV $&RPSDQKLDSRVVXLHVHJXHSROtWLFDGHJHUHQ GH¿QDQFLDPHQWRGHYHQGDSRUVHJPHQWRGHQHJyFLRVHOLPLWHVLQGL ,PSRVWRGH5HQGD
UHV VHJXUDGRV VmR GH¿QLGRV SHORV$GPLQLVWUDGRUHV HP IXQomR GR
FLDPHQWRGHULVFRTXHRULHQWDHPUHODomRDWUDQVDo}HVHUHTXHUD YLGXDLVGHSRVLomRVmRSURFHGLPHQWRVDGRWDGRVD¿PGHPLQLPL]DU %DVHGHFiOFXOR /XFUR5HDO
YDORUGHPHUFDGRRXGRYDORUGREHPQRYRFRQIRUPHRFDVRHDV
GLYHUVL¿FDomR GH WUDQVDo}HV H FRQWUDSDUWLGDV 1RV WHUPRV GHVVD HYHQWXDLVSUREOHPDVGHLQDGLPSOrQFLDHPVHXFRQWDVDUHFHEHU$ $OtTXRWDGH
SROtWLFDDQDWXUH]DHDSRVLomRJHUDOGRVULVFRV¿QDQFHLURVpUHJX &RPSDQKLDKLVWRULFDPHQWHWHPSHU¿OPRGHUDGRHPUHODomRDRULVFR
VLPDWHQGHQGRSULQFLSDOPHQWHR3ULQFtSLR&RQWiELOGH&RQWLQXLGDGH
$OtTXRWDIHGHUDOGH UHGX]LQGR5GD%DVH
ODUPHQWHPRQLWRUDGDHJHUHQFLDGDD¿PGHDYDOLDURVUHVXOWDGRVHR HFRVWXPDLQYHVWLUVHXVH[FHGHQWHVGH&DL[DHP7tWXORV/tTXLGRVH
3URYLVmRGHLPSRVWRGHUHQGD
&DGDDQiOLVHpIHLWDLQGHSHQGHQWHPHQWHSHORVUHIHULGRVFROpJLRVH
LPSDFWR¿QDQFHLURQRÀX[RGHFDL[D7DPEpPVmRUHYLVWRVSHULRGL HP LQVWLWXLo}HV ¿QDQFHLUDV FRP FODVVL¿FDo}HV ERD RX yWLPD QDV
6DOGRVHPGH DEUDQJHPEDVLFDPHQWHVHJXURVSUHGLDLVFXMRYHQFLPHQWRGHFRUUH
FDPHQWHRVOLPLWHVGHFUpGLWRG(PSUpVWLPRVH¿QDQFLDPHQWRV DJrQFLDVGHFODVVL¿FDomRGHULVFRI5LVFRGHOLTXLGH] eRULVFR
GH]HPEURGH 5
UiDSyVRWpUPLQRGRH[HUFtFLR¿QGRHPGHGH]HPEURGH
6mRFODVVL¿FDGRVFRPRSDVVLYRV¿QDQFHLURVSHORYDORUMXVWRHHV GD&RPSDQKLDQmRSRVVXLUUHFXUVRVOtTXLGRVVX¿FLHQWHVSDUDKRQUDU
WmR FRQWDELOL]DGRV SHORV VHXV YDORUHV FRQWUDWXDLV 2V YDORUHV GH VHXVFRPSURPLVVRV¿QDQFHLURVHPGHFRUUrQFLDGHGHVFDVDPHQWR &RQWULEXLomR6RFLDO
'LUHWRULD ,VDEHOD%RXUERQGH$UD~MR9LODoD
PHUFDGR GHVWHV HPSUpVWLPRV VmR HTXLYDOHQWHV DRV VHXV YDORUHV GHSUD]RRXGHYROXPHHQWUHRVUHFHELPHQWRVHSDJDPHQWRVSUHYLV %DVHGHFiOFXOR /XFUR5HDO
FRQWiEHLV QR HQFHUUDPHQWR GR H[HUFtFLR H 5LVFR GH FUpGLWR 2 WRV3DUDDGPLQLVWUDUDOLTXLGH]GRFDL[DVmRHVWDEHOHFLGDVSUHPLV $OtTXRWDGH
H)HUQDQGR8FKRDGH0RUDHV
ULVFRGHFUpGLWRVXUJHGDSRVVLELOLGDGHGHD(PSUHVDYLUDLQFRUUHU VDV GH GHVHPEROVRV H UHFHELPHQWRV IXWXURV VHQGR PRQLWRUDGDV $MXVWHGHDSXUDo}HVDQWHULRUHV
HP SHUGDV UHVXOWDQWHV GD GL¿FXOGDGH GH UHFHELPHQWR GRV YDORUHV GLDULDPHQWHSHODiUHD¿QDQFHLUD
&RQWDGRU -RVHOLWR0DUFRV&RVWD&5&3(2
3URYLVmRGHFRQWULEXLomRVRFLDO
...continuação
5HODWyULRGRVDXGLWRUHVLQGHSHQGHQWHVVREUHDVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDV
$RV$GPLQLVWUDGRUHVGD
7HPSHVW6HUYLoRVGH,QIRUPiWLFD6$5HFLIH3(
2SLQLmR ([DPLQDPRVDVGHPRQVWUDo}HVFRQWiEHLVLQGLYLGXDLV
HFRQVROLGDGDVGD7HPSHVW6HUYLoRVGH,QIRUPiWLFD6$ ³&RP
SDQKLD´ LGHQWL¿FDGDV FRPR FRQWURODGRUD H FRQVROLGDGR UHV
SHFWLYDPHQWHTXHFRPSUHHQGHPREDODQoRSDWULPRQLDOHP
GHGH]HPEURGHHDVUHVSHFWLYDVGHPRQVWUDo}HVGRUHVXO
WDGRGRUHVXOWDGRDEUDQJHQWHGDVPXWDo}HVGRSDWULP{QLR,t
TXLGRHGRVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWD
EHP FRPR DV FRUUHVSRQGHQWHV QRWDV H[SOLFDWLYDV LQFOXLQGR R
UHVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV(PQRVVDRSLQLmRDV
GHPRQVWUDo}HVFRQWiEHLVLQGLYLGXDLVHFRQVROLGDGDVDFLPDUH
IHULGDVDSUHVHQWDPDGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUH
OHYDQWHVDSRVLomRSDWULPRQLDOH¿QDQFHLUDLQGLYLGXDOHFRQVR
OLGDGDGD7HPSHVW6HUYLoRVGH,QIRUPiWLFD6$HPGHGH
]HPEUR GH R GHVHPSHQKR LQGLYLGXDO H FRQVROLGDGR GH
VXDVRSHUDo}HVHRVVHXVÀX[RVGHFDL[DLQGLYLGXDLVHFRQVROL
GDGRVSDUDRH[HUFtFLR¿QGRQHVVDGDWDGHDFRUGRFRPDVSUi
WLFDVFRQWiEHLVDGRWDGDVQR%UDVLOHFRPDVQRUPDVLQWHUQDFLR
QDLV GH UHODWyULR ¿QDQFHLUR ,)56 HPLWLGDV SHOR International
Âccounting Standards Board (IÂSB).
%DVH SDUD RSLQLmR 1RVVD DXGLWRULD IRL FRQGX]LGD GH DFRUGR
FRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULD1RVVDV
UHVSRQVDELOLGDGHV HP FRQIRUPLGDGH FRP WDLV QRUPDV HVWmR
GHVFULWDV QD VHomR D VHJXLU LQWLWXODGD ³5HVSRQVDELOLGDGHV GR
DXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HVFRQWiEHLVLQGLYLGXDLV
HFRQVROLGDGDV´6RPRVLQGHSHQGHQWHVHPUHODomRj(PSUHVD
HVXDVFRQWURODGDVGHDFRUGRFRPRVSULQFtSLRVpWLFRVUHOHYDQ
WHVSUHYLVWRVQR&yGLJRGHeWLFD3UR¿VVLRQDOGR&RQWDGRUHQDV
QRUPDVSUR¿VVLRQDLVHPLWLGDVSHOR&RQVHOKR)HGHUDOGH&RQWD
ELOLGDGHHFXPSULPRVFRPDVGHPDLVUHVSRQVDELOLGDGHVpWLFDV
GHDFRUGRFRPHVVDVQRUPDV$FUHGLWDPRVTXHDHYLGrQFLDGH
DXGLWRULDREWLGDpVX¿FLHQWHHDSURSULDGDSDUDIXQGDPHQWDUQRV
VDRSLQLmR
5HVSRQVDELOLGDGHGD$GPLQLVWUDomRHGDJRYHUQDQoDSH
ODVGHPRQVWUDo}HVFRQWiEHLVLQGLYLGXDLVHFRQVROLGDGDV
$$GPLQLVWUDomR p UHVSRQViYHO SHOD HODERUDomR H DGHTXDGD
DSUHVHQWDomRGDVGHPRQVWUDo}HVFRQWiEHLVLQGLYLGXDLVHFRQ
VROLGDGDV GH DFRUGR FRP DV SUiWLFDV FRQWiEHLV DGRWDGDV QR
%UDVLOHFRPDVQRUPDVLQWHUQDFLRQDLVGHUHODWyULR¿QDQFHLUR
,)56 HPLWLGDV SHOR International Accounting Standards
Board (IASB) e SHORV FRQWUROHV LQWHUQRV TXH HOD GHWHUPLQRX
FRPR QHFHVViULRV SDUD SHUPLWLU D HODERUDomR GH GHPRQVWUD
o}HV FRQWiEHLV OLYUHV GH GLVWRUomR UHOHYDQWH LQGHSHQGHQWH
PHQWHVHFDXVDGDSRUIUDXGHRXHUUR1DHODERUDomRGDVGH
PRQVWUDo}HVFRQWiEHLVLQGLYLGXDLVHFRQVROLGDGDVD$GPLQLV
WUDomRpUHVSRQViYHOSHODDYDOLDomRGDFDSDFLGDGHGHD&RP
SDQKLDFRQWLQXDURSHUDQGRGLYXOJDQGRTXDQGRDSOLFiYHORV
DVVXQWRVUHODFLRQDGRVFRPDVXDFRQWLQXLGDGHRSHUDFLRQDOH
RXVRGHVVDEDVHFRQWiELOQDHODERUDomRGDVGHPRQVWUDo}HV
FRQWiEHLVDQmRVHUTXHD$GPLQLVWUDomRSUHWHQGDOLTXLGDUD
&RPSDQKLDRXFHVVDUVXDVRSHUDo}HVRXQmRWHQKDQHQKX
PDDOWHUQDWLYDUHDOLVWDSDUDHYLWDURHQFHUUDPHQWRGDVRSHUD
o}HV 2V UHVSRQViYHLV SHOD JRYHUQDQoD GD &RPSDQKLD VmR
DTXHOHV FRP UHVSRQVDELOLGDGH SHOD VXSHUYLVmR GR SURFHVVR
GHHODERUDomRGDVGHPRQVWUDo}HVFRQWiEHLV
5HVSRQVDELOLGDGHV GR DXGLWRU SHOD DXGLWRULD GDV GHPRQV
WUDo}HVFRQWiEHLVLQGLYLGXDLVHFRQVROLGDGDV 1RVVRVREMHWL
YRV VmR REWHU VHJXUDQoD UD]RiYHO GH TXH DV GHPRQVWUDo}HV
FRQWiEHLVLQGLYLGXDLVHFRQVROLGDGDVWRPDGDVHPFRQMXQWRHV
WmROLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVD
GD SRU IUDXGH RX HUUR H HPLWLU UHODWyULR GH DXGLWRULD FRQWHQGR
QRVVDRSLQLmR6HJXUDQoDUD]RiYHOpXPDOWRQtYHOGHVHJXUDQ
oDPDVQmRXPDJDUDQWLDGHTXHDDXGLWRULDUHDOL]DGDGHDFRU
GRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULDVHP
SUHGHWHFWDPDVHYHQWXDLVGLVWRUo}HVUHOHYDQWHVH[LVWHQWHV$V
GLVWRUo}HVSRGHPVHUGHFRUUHQWHVGHIUDXGHRXHUURHVmRFRQ
VLGHUDGDVUHOHYDQWHVTXDQGRLQGLYLGXDOPHQWHRXHPFRQMXQWR
SRVVDPLQÀXHQFLDUGHQWURGHXPDSHUVSHFWLYDUD]RiYHODVGH
FLV}HVHFRQ{PLFDVGRVXVXiULRVWRPDGDVFRPEDVHQDVUHIHUL
GDVGHPRQVWUDo}HVFRQWiEHLV&RPRSDUWHGDDXGLWRULDUHDOL]D
GDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDX
GLWRULDH[HUFHPRVMXOJDPHQWRSUR¿VVLRQDOHPDQWHPRVFHWLFLV
PR SUR¿VVLRQDO DR ORQJR GD DXGLWRULD$OpP GLVVR ,GHQWL¿FD
PRVHDYDOLDPRVRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQV
WUDo}HV FRQWiEHLV LQGLYLGXDLV H FRQVROLGDGDV LQGHSHQGHQWH
PHQWHVHFDXVDGDSRUIUDXGHRXHUURSODQHMDPRVHH[HFXWDPRV
SURFHGLPHQWRVGHDXGLWRULDHPUHVSRVWDDWDLVULVFRVEHPFRPR
REWHPRVHYLGrQFLDGHDXGLWRULDDSURSULDGDHVX¿FLHQWHSDUDIXQ
GDPHQWDUQRVVDRSLQLmR2ULVFRGHQmRGHWHFomRGHGLVWRUomR
UHOHYDQWHUHVXOWDQWHGHIUDXGHpPDLRUGRTXHRSURYHQLHQWHGH
HUURMiTXHDIUDXGHSRGHHQYROYHURDWRGHEXUODURVFRQWUROHV
LQWHUQRV FRQOXLR IDOVL¿FDomR RPLVVmR RX UHSUHVHQWDo}HV IDO
VDV LQWHQFLRQDLV 2EWHPRV HQWHQGLPHQWR GRV FRQWUROHV LQWHU
QRVUHOHYDQWHVSDUDDDXGLWRULDSDUDSODQHMDUPRVSURFHGLPHQ
WRVGHDXGLWRULDDSURSULDGRVjVFLUFXQVWkQFLDVPDVQmRFRPR
REMHWLYRGHH[SUHVVDUPRVRSLQLmRVREUHDH¿FiFLDGRVFRQWUROHV
LQWHUQRVGD(PSUHVDHVXDVFRQWURODGDV$YDOLDPRVDDGHTXD
omRGDVSROtWLFDVFRQWiEHLVXWLOL]DGDVHDUD]RDELOLGDGHGDVHV
WLPDWLYDVFRQWiEHLVHUHVSHFWLYDVGLYXOJDo}HVIHLWDVSHODDGPL
QLVWUDomR&RQFOXtPRVVREUHDDGHTXDomRGRXVRSHODDGPL
QLVWUDomRGDEDVHFRQWiELOGHFRQWLQXLGDGHRSHUDFLRQDOHFRP
EDVHQDVHYLGrQFLDVGHDXGLWRULDREWLGDVVHH[LVWHLQFHUWH]DUH
OHYDQWHHPUHODomRDHYHQWRVRXFRQGLo}HVTXHSRVVDPOHYDQ
WDUG~YLGDVLJQL¿FDWLYDHPUHODomRjFDSDFLGDGHGHFRQWLQXLGD
GHRSHUDFLRQDOGD(PSUHVDHVXDVFRQWURODGDV6HFRQFOXLUPRV
TXH H[LVWH LQFHUWH]D UHOHYDQWH GHYHPRV FKDPDU DWHQomR HP
QRVVRUHODWyULRGHDXGLWRULDSDUDDVUHVSHFWLYDVGLYXOJDo}HVQDV
GHPRQVWUDo}HV FRQWiEHLV LQGLYLGXDLV H FRQVROLGDGDV RX LQFOXLU
PRGL¿FDomRHPQRVVDRSLQLmRVHDVGLYXOJDo}HVIRUHPLQDGH
TXDGDV1RVVDVFRQFOXV}HVHVWmRIXQGDPHQWDGDVQDVHYLGrQ
FLDVGHDXGLWRULDREWLGDVDWpDGDWDGHQRVVRUHODWyULR7RGDYLD
HYHQWRV RX FRQGLo}HV IXWXUDV SRGHP OHYDU D (PSUHVD H VXDV
FRQWURODGDVDQmRPDLVVHPDQWHUHPFRQWLQXLGDGHRSHUDFLRQDO
$YDOLDPRVDDSUHVHQWDomRJHUDODHVWUXWXUDHRFRQWH~GRGDV
GHPRQVWUDo}HVFRQWiEHLVLQFOXVLYHDVGLYXOJDo}HVHVHDVGH
PRQVWUDo}HVFRQWiEHLVLQGLYLGXDLVHFRQVROLGDGDVUHSUHVHQWDP
DVFRUUHVSRQGHQWHVWUDQVDo}HVHRVHYHQWRVGHPDQHLUDFRP
SDWtYHO FRP R REMHWLYR GH DSUHVHQWDomR DGHTXDGD 2EWHPRV
HYLGrQFLDGHDXGLWRULDDSURSULDGDHVX¿FLHQWHUHIHUHQWHjVLQIRU
PDo}HV¿QDQFHLUDVGDVHQWLGDGHVRXDWLYLGDGHVGHQHJyFLRGR
JUXSR SDUD H[SUHVVDU XPD RSLQLmR VREUH DV GHPRQVWUDo}HV
FRQWiEHLVFRQVROLGDGDV6RPRVUHVSRQViYHLVSHODGLUHomRVX
SHUYLVmRHGHVHPSHQKRGDDXGLWRULDGRJUXSRHFRQVHTXHQWH
PHQWHSHODRSLQLmRGHDXGLWRULD&RPXQLFDPRQRVFRPRVUHV
SRQViYHLV SHOD JRYHUQDQoD D UHVSHLWR HQWUH RXWURV DVSHFWRV
GRDOFDQFHSODQHMDGRGDpSRFDGDDXGLWRULDHGDVFRQVWDWDo}HV
VLJQL¿FDWLYDV GH DXGLWRULD LQFOXVLYH DV HYHQWXDLV GH¿FLrQFLDV
VLJQL¿FDWLYDV QRV FRQWUROHV LQWHUQRV TXH LGHQWL¿FDPRV GXUDQWH
QRVVRVWUDEDOKRV
5HFLIHGHPDUoRGH
-DLURGD5RFKD6RDUHV
%'25&6
&RQWDGRU&5&6363(
$XGLWRUHV,QGHSHQGHQWHV66 0DULR-RUJH&RVWD)HUQDQGHV
&5&3( )
&RQWDGRU&5&3(2