{"id":1531,"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\/a-resolucao-cmn-4818-e-as-demonstracoes-consolidadas-no-padrao-ifrs\/"},"modified":"2026-02-10T16:22:21","modified_gmt":"2026-02-10T19:22:21","slug":"a-resolucao-cmn-4818-e-as-demonstracoes-consolidadas-no-padrao-ifrs","status":"publish","type":"post","link":"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/a-resolucao-cmn-4818-e-as-demonstracoes-consolidadas-no-padrao-ifrs\/","title":{"rendered":"A Resolu\u00e7\u00e3o CMN 4818 e as demonstra\u00e7\u00f5es consolidadas no padr\u00e3o IFRS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Desde o in\u00edcio do s\u00e9culo XXI, a harmoniza\u00e7\u00e3o cont\u00e1bil tem sido uma tend\u00eancia global, com a expans\u00e3o das IFRS como um novo esperanto. Nesse contexto, o regramento cont\u00e1bil do BACEN\/CMN para as institui\u00e7\u00f5es reguladas tamb\u00e9m foi afetado por essa converg\u00eancia aos padr\u00f5es internacionais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Embora ainda existam dois GAAPs (BACEN GAAP e IFRS), uma boa parte do mercado precisa preparar Demonstra\u00e7\u00f5es Financeiras em IFRS, seja por necessidade (como uma consolida\u00e7\u00e3o feita no exterior, ou listagem em mercado)ou por for\u00e7a regulamentar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Muitas resolu\u00e7\u00f5es e outras normativas abordam esse assunto, mas atualmente uma que vem trazendo muita discuss\u00e3o \u00e9 a Resolu\u00e7\u00e3o CMN 4818\/2020 que aumenta o escopo das entidades obrigadas a preparar DFs no padr\u00e3o internacional.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para saber mais sobre a Resolu\u00e7\u00e3o CMN 4818 e as demonstra\u00e7\u00f5es consolidadas no padr\u00e3o IFRS, continue a leitura!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">O in\u00edcio da converg\u00eancia ao padr\u00e3o IFRS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A ado\u00e7\u00e3o das IFRS pelas institui\u00e7\u00f5es financeiras foi iniciada com a Resolu\u00e7\u00e3o 3786, que foi posteriormente revogada. Antes disso, em 2006, o Comunicado 14259 j\u00e1 previa a ado\u00e7\u00e3o das IFRS para 2010, mas apenas como divulga\u00e7\u00e3o adicional do BACEN-GAAP, com o consolidado e individual continuando no padr\u00e3o nacional.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At\u00e9 que essa novas exig\u00eancias fossem aplicadas pelas institui\u00e7\u00f5es, foram emitidas uma s\u00e9rie de regulamenta\u00e7\u00f5es, como cartas-circulares,que resultaram na descaracteriza\u00e7\u00e3o da primeira ado\u00e7\u00e3o conforme prevista pela IFRS 1 &#8211; <em>First Time Adoption.<\/em> Isso incluiu a dispensa de comparativos e altera\u00e7\u00f5es n\u00e3o previstas na data do balan\u00e7o de abertura.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 ap\u00f3s esse primeiro dec\u00eanio da ado\u00e7\u00e3o em 2020, foi editada a Resolu\u00e7\u00e3o CMN 4776 (posteriormente revogada pela Resolu\u00e7\u00e3o CMN 4818) com o aumento de entidades que deveriam preparar DFs consolidadas em IFRS. Inicialmente, eram obrigadas apenas institui\u00e7\u00f5es de capital aberto ou aquelas que eram obrigadas a constituir comit\u00ea de auditoria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A nova resolu\u00e7\u00e3o incluiu institui\u00e7\u00f5es constitu\u00eddas sob a forma de companhia aberta ou que fossem l\u00edderes de conglomerado prudencial enquadrado no Segmento 1 (S1), no Segmento 2 (S2) ou no Segmento 3 (S3).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Segundo a norma, tais institui\u00e7\u00f5eseram obrigadas elaborar demonstra\u00e7\u00f5es financeiras anuais consolidadas adotando o padr\u00e3o cont\u00e1bil internacional. Para isso, elas deveriam seguir pronunciamentos emitidos pelo <em>InternationalAccounting Standards Board<\/em> (IASB), traduzidos para a l\u00edngua portuguesa por entidade brasileira credenciada pela <em>International Financial Reporting Standards Foundation<\/em> (IFRS Foundation).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A resolu\u00e7\u00e3o CMN 4776 tamb\u00e9m previa que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Institui\u00e7\u00e3o constitu\u00edda sob a forma de companhia fechada, l\u00edder de grupo econ\u00f4mico integrado por institui\u00e7\u00e3o constitu\u00edda sob a forma de companhia aberta e\u00e0 institui\u00e7\u00e3o l\u00edder de grupo econ\u00f4mico que atenda os crit\u00e9rios previstos na regulamenta\u00e7\u00e3o espec\u00edfica para enquadramento no Segmento 1 (S1), Segmento 2 (S2) e Segmento 3 (S3) tamb\u00e9m deveriam preparar DFs consolidadas em IFRS.<\/li>\n\n\n\n<li>Entidades que divulguem ou publiquem demonstra\u00e7\u00f5es financeiras consolidadas, voluntariamente ou por for\u00e7a de disposi\u00e7\u00f5es legais, regulamentares, estatut\u00e1rias ou contratuais, deveriam adotar, a partir de 1\u00ba de janeiro de 2022, o padr\u00e3o cont\u00e1bil internacional.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Resolu\u00e7\u00e3o CMN 4818: Uma nova etapa no processo de harmoniza\u00e7\u00e3o com o IFRS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A Resolu\u00e7\u00e3o CMN 4818, que revogou a Resolu\u00e7\u00e3o 4776, mantem o mesmo escopo de sua antecessora, mas com uma mudan\u00e7a sutil. Ela faculta, at\u00e9 1\u00ba de janeiro de 2022, a institui\u00e7\u00f5es quen\u00e3o estavam obrigadas a elaborar e divulgar demonstra\u00e7\u00f5es financeiras consolidadas no padr\u00e3o internacional em 1\u00ba de janeiro de 2020, a elabora\u00e7\u00e3o e a divulga\u00e7\u00e3o das demonstra\u00e7\u00f5es conforme os pronunciamentos IFRS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">>>> Quer saber mais sobre esse tema? Junte-se a n\u00f3s no 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\/\" target=\"_blank\" rel=\"noreferrer noopener\">Hot Topics Fechamento 2022 para IFs e IPs (IFRS e BACEN GAAP)<\/a>!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Outros pontos a se destacar s\u00e3o: a Resolu\u00e7\u00e3o CMN 4818 n\u00e3o permite ado\u00e7\u00e3o antecipada das normas IFRS (como permitido pelo IASB em algumas situa\u00e7\u00f5es). Na elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras consolidadas em IFRS, deve ser observada a efetiva data de vig\u00eancia dos pronunciamentos emitidos pelo IASB (artigo 9, \u00a7 3\u00ba).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, deve ser preparada nota explicativa espec\u00edfica, em que s\u00e3o evidenciadas eventuais diferen\u00e7as existentes entre os crit\u00e9rios, os procedimentos e as regras para identifica\u00e7\u00e3o, classifica\u00e7\u00e3o, reconhecimento e mensura\u00e7\u00e3o aplicados nas demonstra\u00e7\u00f5es consolidadas e os aplicados nas demonstra\u00e7\u00f5es financeiras individuais relativas ao mesmo per\u00edodo cont\u00e1bil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fiquem atentos e atentas com a Resolu\u00e7\u00e3o CMN 4818 e seus impactos, j\u00e1 que sua institui\u00e7\u00e3o pode estar (ou deveria) em pleno processo de ado\u00e7\u00e3o das IFRS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nos pr\u00f3ximos posts falaremos um pouco da norma IFRS 1, que trata da primeira ado\u00e7\u00e3o!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E n\u00e3o se esque\u00e7a: Na FBM Educa\u00e7\u00e3o voc\u00ea encontra muitos cursos na \u00e1rea de institui\u00e7\u00f5es financeiras e de pagamentos para se qualificar e se ficar por dentro das novidades. <a href=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/categorias\/banking\/\" target=\"_blank\" rel=\"noreferrer noopener\">Veja mais!<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Desde o in\u00edcio do s\u00e9culo XXI, a harmoniza\u00e7\u00e3o cont\u00e1bil tem sido uma tend\u00eancia global, com a expans\u00e3o das IFRS como um novo esperanto. Nesse contexto, o regramento cont\u00e1bil do BACEN\/CMN para as institui\u00e7\u00f5es reguladas tamb\u00e9m foi afetado por essa converg\u00eancia aos padr\u00f5es internacionais. Embora ainda existam dois GAAPs (BACEN GAAP e IFRS), uma boa parte [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1674,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"formato_blog":[],"nivel_blog":[],"class_list":["post-1531","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>A Resolu\u00e7\u00e3o CMN 4818 e as demonstra\u00e7\u00f5es consolidadas no padr\u00e3o IFRS - 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\/a-resolucao-cmn-4818-e-as-demonstracoes-consolidadas-no-padrao-ifrs\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Resolu\u00e7\u00e3o CMN 4818 e as demonstra\u00e7\u00f5es consolidadas no padr\u00e3o IFRS - FBM Educa\u00e7\u00e3o\" \/>\n<meta property=\"og:description\" content=\"Desde o in\u00edcio do s\u00e9culo XXI, a harmoniza\u00e7\u00e3o cont\u00e1bil tem sido uma tend\u00eancia global, com a expans\u00e3o das IFRS como um novo esperanto. Nesse contexto, o regramento cont\u00e1bil do BACEN\/CMN para as institui\u00e7\u00f5es reguladas tamb\u00e9m foi afetado por essa converg\u00eancia aos padr\u00f5es internacionais. Embora ainda existam dois GAAPs (BACEN GAAP e IFRS), uma boa parte [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fbm-escola-de-negocios-ltda.homolog.vime.digital\/fbm-escola-de-negocios-ltda\/blog\/a-resolucao-cmn-4818-e-as-demonstracoes-consolidadas-no-padrao-ifrs\/\" \/>\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\/1-19.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\" \/>\n<meta name=\"author\" content=\"FBM Educa\u00e7\u00e3o\" 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