{"id":1530,"date":"2023-07-14T00:00:00","date_gmt":"2023-07-14T03:00:00","guid":{"rendered":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/resolucao-cmn-4966-e-resolucao-bcb-219\/"},"modified":"2026-02-10T16:22:21","modified_gmt":"2026-02-10T19:22:21","slug":"resolucao-cmn-4966-e-resolucao-bcb-219","status":"publish","type":"post","link":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/resolucao-cmn-4966-e-resolucao-bcb-219\/","title":{"rendered":"Impactos das Resolu\u00e7\u00f5es CMN 4966 e BCB 219 nas demonstra\u00e7\u00f5es financeiras de IFs e de IPs"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">As Resolu\u00e7\u00f5es CMN 4966 e BCB 219 s\u00e3o regulamentos que t\u00eam impacto significativo nas demonstra\u00e7\u00f5es das institui\u00e7\u00f5es financeiras e de pagamentos. Ambas foram criadas para aprimorar a transpar\u00eancia e a integridade das informa\u00e7\u00f5es financeiras apresentadas por essas entidades.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dentre alguns pontos abordados nas referidas normas, vale destacar as normas para apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras e os crit\u00e9rios de classifica\u00e7\u00e3o e reconhecimento de determinados ativos e passivos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A aplica\u00e7\u00e3o dessas resolu\u00e7\u00f5es, portanto, exige das institui\u00e7\u00f5es financeiras e de pagamentos a ado\u00e7\u00e3o de pr\u00e1ticas cont\u00e1beis rigorosas, resultando em demonstra\u00e7\u00f5es financeiras mais precisas e confi\u00e1veis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para saber como a Resolu\u00e7\u00e3o CMN 4966 e da Resolu\u00e7\u00e3o BCB 219 impactam as demonstra\u00e7\u00f5es financeiras do exerc\u00edcio de 2022, continue a leitura!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Resolu\u00e7\u00e3o CMN 4966 e da Resolu\u00e7\u00e3o BCB 219: Pontos de aten\u00e7\u00e3o<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Resolu\u00e7\u00e3o CMN 4966 e a BCB 219 impactam o dia a dia das institui\u00e7\u00f5es financeiras e de pagamentos, respectivamente, desde sua aprova\u00e7\u00e3o, j\u00e1 que alteram significativamente o processo cont\u00e1bil dessas entidades.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">>>><a href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/ao-vivo\/formacao-em-contabilidade-de-instituicoes-financeiras-fcif\/\" target=\"_blank\" rel=\"noreferrer noopener\">Conhe\u00e7a nosso curso de forma\u00e7\u00e3o em contabilidade de Institui\u00e7\u00f5es Financeiras \u2013 Bacen GAAP e IFRS (100h)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 fato que a maior parte das referidas normas s\u00f3 passam a vigorar a partir de janeiro de 2025. Mas, engana-se quem pensa que ainda \u00e9 poss\u00edvel esperar um pouquinho para se debru\u00e7ar sobre os novos regramentos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&gt;&gt;&gt;<a href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/ao-vivo\/formacao-em-contabilidade-de-instituicoes-de-pagamentos\/\">Conhe\u00e7a nosso curso de forma\u00e7\u00e3o em contabilidade de institui\u00e7\u00f5es de pagamento \u2013 Bacen GAAP e IFRS (100h)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vale lembrar que a Resolu\u00e7\u00e3o CMN 4966 e a BCB 219 introduzem um extenso volume de mudan\u00e7as e \u00e9 preciso se preparar desde j\u00e1 para que seja poss\u00edvel cumprir todas as exig\u00eancias a partir de 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, essas resolu\u00e7\u00f5es possuem alguns pontos importantes j\u00e1 vigentes que podem repercutir no fechamento das demonstra\u00e7\u00f5es financeiras de 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&gt;&gt;&gt; Participe do nosso curso <a href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/ao-vivo\/hot-topics-fechamento-2022-para-ifs-e-ips-ifrs-e-bacen-gaap\/\">Hot Topics Fechamento 2022 para IFs e IPs (IFRS e BACEN GAAP)<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Impactos da Resolu\u00e7\u00e3o CMN 4966 e da BCB 219 nas demonstra\u00e7\u00f5es financeiras do exerc\u00edcio de 2022 das institui\u00e7\u00f5es financeiras e de pagamentos<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Como j\u00e1 mencionado, a maior parte da norma (219 e 4966) deve ser adotada a partir de janeiro de 2025, mas alguns pontos fundamentais j\u00e1 devem ser pensados e at\u00e9 talvez contabilizados j\u00e1 no fechamento de 2022. Especificamente:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Investimentos mantidos para venda (art. 24 \u2013 BCB 219 e CMN 4966)<\/strong>: Os investimentos em coligadas, controladas e controladas em conjunto avaliados pelo m\u00e9todo de equival\u00eancia patrimonial que a institui\u00e7\u00e3o decide realiz\u00e1-los pela sua venda, estejam dispon\u00edveis para venda imediata e cuja aliena\u00e7\u00e3o seja altamente prov\u00e1vel.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Esses ativos devem ser mensurados, a partir da data em que a institui\u00e7\u00e3o decidir vend\u00ea-los, pelo menor valor entre: a) &#8211; o valor cont\u00e1bil l\u00edquido do ativo, deduzidas as provis\u00f5es para perdas por redu\u00e7\u00e3o ao valor recuper\u00e1vel; e b) &#8211; o valor justo do ativo, avaliado conforme o disposto na regulamenta\u00e7\u00e3o espec\u00edfica, l\u00edquido de despesas de vendas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fiquem atentos e atentas a essa quest\u00e3o, j\u00e1 que podem ser contabilizados valores relevantes em resultados em virtude das perdas de realiza\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para dominar esse assunto, participe dos nossos cursos <a href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/ao-vivo\/resolucao-4-966-21-nova-contabilidade-de-instrumentos-financeiros\/\">Resolu\u00e7\u00e3o 4.966\/21 \u2013 Nova Contabilidade de Instrumentos Financeiros: converg\u00eancia com o IFRS 9<\/a> e <a href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/ao-vivo\/resolucao-bcb-n-219-22\/\">Resolu\u00e7\u00e3o BCB n\u00ba 219\/22 | IFRS 9 para Institui\u00e7\u00f5es de Pagamento<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Plano de implementa\u00e7\u00e3o e divulga\u00e7\u00e3o em nota explicativa (art. 67 \u2013 BCB 219 e 76 \u2013 Res. 4966):<\/strong> As institui\u00e7\u00f5es devem elaborar, at\u00e9 31 de dezembro de 2022, plano para a implementa\u00e7\u00e3o da regulamenta\u00e7\u00e3o cont\u00e1bil estabelecida nas normativas, o qual deve:<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; ser aprovado pelo conselho de administra\u00e7\u00e3o ou, na sua inexist\u00eancia, pela diretoria;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; ser divulgado, de forma resumida, nas notas explicativas \u00e0s demonstra\u00e7\u00f5es financeiras relativas ao exerc\u00edcio de 2022; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; ficar \u00e0 disposi\u00e7\u00e3o do Banco Central do Brasil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim sendo, muita aten\u00e7\u00e3o, em primeiro lugar, \u00e0 prepara\u00e7\u00e3o e aprova\u00e7\u00e3o interna do plano de implementa\u00e7\u00e3o das resolu\u00e7\u00f5es (bem como ficar a disposi\u00e7\u00e3o do BACEN) e tamb\u00e9m para a nota explicativa com o resumo \u2013 que tende a ser um pouco grande em virtude do tamanho da altera\u00e7\u00e3o normativa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Agora voc\u00ea j\u00e1 sabe quais impactos da Resolu\u00e7\u00e3o CMN 4966 e da BCB 219 nas demonstra\u00e7\u00f5es financeiras do exerc\u00edcio de 2022 das institui\u00e7\u00f5es financeiras e de pagamentos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Deseja dominar esses e outros temas aplic\u00e1veis \u00e0 realidade das institui\u00e7\u00f5es financeiras e de pagamentos. Conhe\u00e7a os <a href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/categorias\/banking\/\">Cursos da FBM Educa\u00e7\u00e3o<\/a>!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As Resolu\u00e7\u00f5es CMN 4966 e BCB 219 s\u00e3o regulamentos que t\u00eam impacto significativo nas demonstra\u00e7\u00f5es das institui\u00e7\u00f5es financeiras e de pagamentos. Ambas foram criadas para aprimorar a transpar\u00eancia e a integridade das informa\u00e7\u00f5es financeiras apresentadas por essas entidades. Dentre alguns pontos abordados nas referidas normas, vale destacar as normas para apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras e [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1679,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"formato_blog":[],"nivel_blog":[],"class_list":["post-1530","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impactos das Resolu\u00e7\u00f5es CMN 4966 e BCB 219 nas demonstra\u00e7\u00f5es financeiras de IFs e de IPs - FBM Educa\u00e7\u00e3o<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/resolucao-cmn-4966-e-resolucao-bcb-219\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impactos das Resolu\u00e7\u00f5es CMN 4966 e BCB 219 nas demonstra\u00e7\u00f5es financeiras de IFs e de IPs - FBM Educa\u00e7\u00e3o\" \/>\n<meta property=\"og:description\" content=\"As Resolu\u00e7\u00f5es CMN 4966 e BCB 219 s\u00e3o regulamentos que t\u00eam impacto significativo nas demonstra\u00e7\u00f5es das institui\u00e7\u00f5es financeiras e de pagamentos. Ambas foram criadas para aprimorar a transpar\u00eancia e a integridade das informa\u00e7\u00f5es financeiras apresentadas por essas entidades. Dentre alguns pontos abordados nas referidas normas, vale destacar as normas para apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras e [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/resolucao-cmn-4966-e-resolucao-bcb-219\/\" \/>\n<meta property=\"og:site_name\" content=\"FBM Educa\u00e7\u00e3o\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/fbmeducacao\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-14T03:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-10T19:22:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dev.weboption.com.br\/fbmnew\/wp-content\/uploads\/2026\/01\/ARTIGO6_IMAGEMBLOGPOST.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" 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