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2ª Edição LUISA ANACORETA CORREIA SÓNIA COSTA MATOS RUI NEVES MARTINS

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Vida útil X–Y X–Y X–Y X–Y

Taxa de amortização X% – Y% X% – Y% X% – Y% X% – Y%

Activos intangíveis – Outros Marcas comerciais Licenças e franquias Copyrights, patentes e outros direitos de propriedade industrial Activos intangíveis em desenvolvimento

Vida útil X–Y X–Y X–Y X–Y

Taxa de amortização X% – Y% X% – Y% X% – Y% X% – Y%

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Activos intangíveis – Gerados internamente Software de computadores Copyrights, patentes e outros direitos de prop. industrial Modelos, concepçþes e protótipos Activos intangíveis em desenvolvimento TOTAL

Activos intangíveis – Outros Marcas comerciais Licenças e franquias Copyrights, patentes e outros direitos de prop. industrial Activos intangíveis em desenvolvimento TOTAL

31.12.20XX Amort. e Quantia perdas por escriturada imparidade bruta XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

31.12.20XX Amort. e Quantia perdas por escriturada imparidade bruta XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

31.12.20XX-1 Amort. e Quantia perdas por escriturada imparidade bruta XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

31.12.20XX-1 Amort. e Quantia perdas por escriturada imparidade bruta XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

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20XX XX.XXX XX.XXX XX.XXX XX.XXX

20XX-1 XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

XX.XXX

20XX XX.XXX XX.XXX XX.XXX XX.XXX

20XX-1 XX.XXX XX.XXX XX.XXX XX.XXX

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Projectos desenv.

Programas computador

20XX Propriedade Outros act. industrial intangĂ­veis

Investimentos em curso

TOTAL

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

DEPRECIAÇÕES ACUMULADAS: Saldo em 31.12.20XX-1 XX.XXX Adiçþes XX.XXX Alienaçþes XX.XXX Retiradas XX.XXX Activos detidos p/ venda XX.XXX Transferências XX.XXX Saldo em 31.12.20XX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

PERDAS POR IMPARIDADE ACUMULADAS: Saldo em 31.12.20XX-1 XX.XXX Adiçþes XX.XXX Reversþes XX.XXX Alienaçþes XX.XXX Retiradas XX.XXX Activos detidos p/ venda XX.XXX Transferências XX.XXX Saldo em 31.12.20XX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

QUANTIA ESCRITURADA

XX.XXX

XX.XXX

XX.XXX

XX.XXX

XX.XXX

XX.XXX

XX.XXX




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20XX-1

Goodwill QUANTIA ESCRITURADA BRUTA: Saldo em 31.12.20XX-2 XX.XXX Adiรงรตes XX.XXX Alienaรงรตes XX.XXX Retiradas XX.XXX Activos detidos p/ venda XX.XXX Transferรชncias XX.XXX Saldo em 31.12.20XX-1 XX.XXX

Projectos desenv.

Programas computador

Propriedade industrial

Outros act. intangรญveis

Investimentos em curso

TOTAL

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

DEPRECIAร‡ร•ES ACUMULADAS: Saldo em 31.12.20XX-2 XX.XXX Adiรงรตes XX.XXX Alienaรงรตes XX.XXX Retiradas XX.XXX Activos detidos p/ venda XX.XXX Transferรชncias XX.XXX Saldo em 31.12.20XX-1 XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX -

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

PERDAS POR IMPARIDADE ACUMULADAS: Saldo em 31.12.20XX-2 XX.XXX Adiรงรตes XX.XXX Reversรตes XX.XXX Alienaรงรตes XX.XXX Retiradas XX.XXX Activos detidos p/ venda XX.XXX Transferรชncias XX.XXX Saldo em 31.12.20XX-1 XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

QUANTIA ESCRITURADA

XX.XXX

XX.XXX

XX.XXX

XX.XXX

XX.XXX

XX.XXX

XX.XXX

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Marca ABC Marca XYZ TOTAL

Quantia escriturada 31.12.20XX XX.XXX XX.XXX XX.XXX

Quantia escriturada 31.12.20XX-1 XX.XXX XX.XXX

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Justificaรงรฃo ... ...

XX.XXX

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Goodwill Marca ABC TOTAL

Quantia escriturada 31.12.20XX XX.XXX XX.XXX

Quantia escriturada 31.12.20XX-1 XX.XXX XX.XXX

XX.XXX

XX.XXX

Vida รบtil remanescente X anos Y anos

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Activo intangĂ­vel X Activo intangĂ­vel Y TOTAL

1&5)

Quantia escriturada 31.12.20XX XX.XXX XX.XXX

XX.XXX

XX.XXX

Quantia escriturada 31.12.20XX-1 XX.XXX XX.XXX

MÊtodo de mensuração após reconhecimento Modelo do custo Modelo da revalorização

XX.XXX

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Activo intangĂ­vel X Activo intangĂ­vel Y TOTAL

1&5)

Justo valor inicial XX.XXX XX.XXX

Quantia escriturada 31.12.20XX XX.XXX XX.XXX

Quantia escriturada 31.12.20XX-1 XX.XXX XX.XXX

XX.XXX

XX.XXX

Obs. Garantia de emprĂŠstimo Garantia do emprĂŠstimo

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31.12.20XX-1 XX.XXX XX.XXX

XX.XXX

XX.XXX

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Projectos de desenvolvimento Programas de computador Propriedade industrial Outros activos intangĂ­veis

Data eficåcia revalorização XX-XX-XXXX XX-XX-XXXX XX-XX-XXXX XX-XX-XXXX

TOTAL

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31.12.20XX XX.XXX XX.XXX

Valor revalorizado 31.12.20XX XX.XXX XX.XXX XX.XXX XX.XXX

Valorização modelo custo XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

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LUÍSA ANACORETA CORREIA

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Doutorada em Gestão com especialização em Contabilidade (ISCTE), Mestre em Economia (FEP) e Licenciada em Gestão (UCP). Docente universitária (UCP-FEG e EGE) desde 1995 e membro da Ordem dos Revisores Oficiais de Contas (OROC) desde 2001. Membro da Comissão de Auditoria da Impresa, SGPS, S.A. desde Janeiro de 2008. Representa actualmente o Grupo de Trabalho para as PMEs da OROC na Fédération des Experts Comptables Europeénes, e tem desenvolvido acções de formação diversas ministradas pela OROC. Exerce ainda actividade de consultoria nas áreas da contabilidade, auditoria e fiscalidade. lanacoreta@porto.ucp.pt

SÓNIA COSTA MATOS Licenciada pela Faculdade de Economia da Universidade do Porto, pós-graduada em auditoria pelo ISAG e membro da Ordem dos Revisores Oficiais de Contas. Desenvolveu a sua actividade profissional na Deloitte até 2004. Actualmente, é Sócia da Crowe Horwath. sonia.matos@crowehorwath.pt

RUI NEVES MARTINS Licenciado em Gestão pela Faculdade de Economia da Universidade do Porto. Formador da Ordem dos Técnicos Oficiais de Contas. Desenvolveu a sua actividade profissional na Deloitte até 2004. Actualmente é Manager da Crowe Horwath. rui.martins@crowehorwath.pt


ANEXO EM SNC Guia prĂĄtico

O Sistema de Normalização Contabilística caracteriza-se por um conjunto de normas coerente com as Normas Internacionais de Contabilidade em vigor na União Europeia (UE), e a sua adopção, pelas mudanças conceptuais e formais que lhe estão inerentes, constitui um grande desafio para todos os profissionais de contabilidade, auditoria, administradores/gerentes, e demais entidades envolvidas na preparação e utilização de demonstraçþes financeiras. Neste âmbito, do conjunto de demonstraçþes financeiras previstas por este novo normativo, entendemos que o Anexo Ê aquele que maior relevância adquire, dada a complexidade e exigências de divulgação. Uma obra que tem a finalidade de auxiliar todos quantos estão envolvidos na prestação de contas. A partir do Modelo Geral sugerido pela Portaria nº 986/2009, de 7 de Setembro, e tendo em consideração a experiência adquirida com os nossos clientes, desenvolvemos para todas as notas previstas no Anexo um conjunto de sugestþes de divulgação e informaçþes complementares.

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Anexo em SNC - 2ª Edição