Obrigatoriedade de divulgação das demonstrações contábeis

Obrigatoriedade de divulgação das demonstrações contábeis

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Existem empresários que ainda tem dúvidas em relação a obrigatoriedade da divulgação ou não dos balanços patrimoniais e demais demonstrações contábeis de suas empresas.

Atualmente somente as “sociedades anônimas” é que precisam fazer essa divulgação em meios oficiais. Mas a Comissão de Assuntos Econômicos (CAE) pode mudar essa situação por meio da PLS 632/2015.

Essa proposta obriga que as demonstrações contábeis das empresas limitadas, consideradas como sendo de grande porte sejam publicadas em meios oficiais, como jornais e outros meios de grande circulação, bem como no site da empresa e no site da CVM.

Segundo as normas vigentes uma empresa é considerada como sendo de grande porte caso tenha ativos em valor superior a 240 milhões, ou receita bruta anual superior a 300 milhões.

Recentemente houve mudança na proposta da PLS favorecendo as empresas limitadas, pois, originalmente se previa a divulgação dos dados de forma completa tanto em meios de grande circulação, como também no site da CVM (Comissão de Valores Mobiliários) e no site da empresa, mas como o objetivo da proposta é apenas gerar mais transparência, e não gerar custos as empresas, foi decidido que os dados completos das demonstrações só tem de ser divulgados no site da CVM e no site da própria empresa.

Importante frisar que a CVM continuará não sendo responsável pela fiscalização dos dados dessas empresas de capital fechado, ou seja, a forma de elaboração e de auditoria das informações não terão mudanças no que já é feito hoje.

Mas mesmo que a mudança em si pareça ser somente a divulgação de dados de forma obrigatória em meios oficiais, estas empresas terão de se preparar e revisar quais as mudanças terão de ser feitas dentro das rotinas do setor contábil, pois, de baixo custo ou não, é um procedimento a mais para as empresas terem de se preocupar, e que hoje não se tem, uma vez que a divulgação é opcional.

Evitar custos sempre é um dos principais objetivos para qualquer empresa, e esse objetivo cresce conforme o porte da mesma, então se a divulgação desses dados trará vantagens a essas empresas é um pouco difícil de imaginar, uma vez que são empresas de capital fechado, e não tem dependência de acionistas ou outros investidores.

Mas a PLS 632/2015 ainda não está aprovada, e mesmo tendo passado pela aprovação do CAE, ainda deve ir a votação suplementar, e se aprovada, seguirá para a Câmara dos Deputados.

Data: 25 de agosto de 2017
Acesso: 25 de agosto de 2017

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