{"id":365,"date":"2025-11-25T16:27:53","date_gmt":"2025-11-25T19:27:53","guid":{"rendered":"https:\/\/admecomportamentos.com\/?p=365"},"modified":"2026-01-27T14:32:48","modified_gmt":"2026-01-27T17:32:48","slug":"principios-da-contabilidade","status":"publish","type":"post","link":"https:\/\/admecomportamentos.com\/index.php\/2025\/11\/25\/principios-da-contabilidade\/","title":{"rendered":"PRINC\u00cdPIOS DA CONTABILIDADE"},"content":{"rendered":"

Os Princ\u00edpios da Contabilidade<\/strong> s\u00e3o fundamentos t\u00e9cnicos e te\u00f3ricos que orientam o registro e a an\u00e1lise na interpreta\u00e7\u00e3o dos fatos cont\u00e1beis, assegurando a consist\u00eancia, a comparabilidade, a confiabilidade e transpar\u00eancia das informa\u00e7\u00f5es financeiras. No Brasil, esses princ\u00edpios tem base nas Normas Brasileiras de Contabilidade (NBCs)<\/strong> com reconhecimento pelo Conselho Federal de Contabilidade (CFC)<\/strong> que se alinha \u00e0s normas internacionais.<\/span><\/p>\n

https:\/\/admecomportamentos.com\/index.php\/2025\/11\/19\/economia\/<\/a><\/span><\/span><\/p>\n

\"Os
Foto de Mikhail Nilov: https:\/\/www.pexels.com\/pt-br\/foto\/mao-computador-portatil-laptop-notebook-8296990\/<\/span><\/figcaption><\/figure>\n

Princ\u00edpios Fundamentais da Contabilidade\u00a0<\/strong><\/span><\/h1>\n

Os princ\u00edpios fundamentais da contabilidade atualizados pelo CFC n\u00ba1282\/2010 s\u00e3o os seguintes:<\/span><\/p>\n

    \n
  1. \n

    Princ\u00edpio da Entidade: <\/strong><\/span><\/h2>\n

    Diz respeito ao patrim\u00f4nio da entidade, devendo-se tratar de forma separada do patrim\u00f4nio dos seus s\u00f3cios, administradores, propriet\u00e1rios ou de outras entidades. Logo, o patrim\u00f4nio n\u00e3o se confunde com as despesas pessoais dos s\u00f3cios e n\u00e3o deve ter registro como despesas da empresa.<\/span><\/span><\/li>\n<\/ol>\n

      \n
    1. \n

      Princ\u00edpio da Continuidade: <\/strong><\/span><\/h2>\n

      Considera que a entidade continuar\u00e1 operando no futuro previs\u00edvel, salvo evid\u00eancia em contr\u00e1rio. Logo, avalia o modo como ativos e passivos s\u00e3o avaliados, n\u00e3o levando em considera\u00e7\u00e3o a liquida\u00e7\u00e3o imediata,\u00a0 influenciando na avalia\u00e7\u00e3o de seus ativos e passivos.<\/span><\/li>\n<\/ol>\n

        \n
      1. \n

        Princ\u00edpio da Oportunidade: <\/strong><\/span><\/h2>\n

        Conceitua o reconhecimento das informa\u00e7\u00f5es e divulga\u00e7\u00e3o no momento correto, e n\u00e3o quando h\u00e1 pagamento ou recebimento, com base na compet\u00eancia, garantindo a integridade e a tempestividade das demonstra\u00e7\u00f5es cont\u00e1beis.<\/span><\/li>\n<\/ol>\n

          \n
        1. \n

          Princ\u00edpio do Registro pelo Valor Original: <\/strong><\/span><\/h2>\n

          Contudo, no Princ\u00edpio do Registro pelo Valor Original os elementos do patrim\u00f4nio devem ter registros pelos valores originais das transa\u00e7\u00f5es em que ocorrem, sendo expressos em moeda nacional. Tamb\u00e9m, serve de base para mensura\u00e7\u00f5es iniciais, podendo ajustar varia\u00e7\u00f5es posteriores (como deprecia\u00e7\u00e3o ou impairment<\/em>).<\/span><\/li>\n<\/ol>\n

            \n
          1. \n

            Princ\u00edpio da Atualiza\u00e7\u00e3o Monet\u00e1ria: <\/strong><\/span><\/h2>\n

            Atualmente, esse princ\u00edpio s\u00f3 se aplica em casos de infla\u00e7\u00e3o relevante, est\u00e1 suspenso desde o in\u00edcio da estabilidade econ\u00f4mica no Brasil \u00e0 partir do Plano Real. Avalia os efeitos da perda do poder aquisitivo da moeda, devendo ter reconhecimento quando relevantes e mantendo a comparabilidade dos valores.<\/span><\/li>\n<\/ol>\n

              \n
            1. \n

              Princ\u00edpio da Compet\u00eancia: <\/strong><\/span><\/h2>\n

              \u00c0 princ\u00edpio, as receitas e as despesas devem ser reconhecidas no per\u00edodo em que acontecem, independentemente de seu recebimento ou pagamento. Logo, \u00e9 essencial para apura\u00e7\u00e3o correta do resultado do exerc\u00edcio.<\/span><\/li>\n<\/ol>\n

                \n
              1. \n

                Princ\u00edpio da Prud\u00eancia: <\/strong><\/span><\/h2>\n

                De acordo com esse princ\u00edpio, em caso de incertezas, deve-se adotar o menor valor para os ativos e o maior valor para os passivos.<\/span><\/li>\n<\/ol>\n

                  \n
                1. \n

                  Observa\u00e7\u00e3o importante dos princ\u00edpios da contabilidade<\/span><\/h3>\n<\/li>\n<\/ol>\n

                  Por fim, desde a converg\u00eancia com as Normas Internacionais de Contabilidade (IFRS)<\/strong>, os princ\u00edpios est\u00e3o inclusos \u00e0s Normas Brasileiras de Contabilidade (NBCs)<\/strong>, principalmente \u00e0 NBC TG Estrutura Conceitual<\/strong>. Assim, o termo “princ\u00edpios” passou a ser menos usado formalmente, por\u00e9m\u00a0 seus conceitos continuam essenciais.<\/span><\/p>\n

                  Conclus\u00e3o<\/strong><\/span><\/h4>\n

                  Em s\u00edntese, esses princ\u00edpios ajudam na confiabilidade das informa\u00e7\u00f5es \u00fateis e compar\u00e1veis, fundamentais para a tomada de decis\u00f5es por parte de s\u00f3cios, investidores, gestores, governo e outros.<\/span><\/p>\n

                  https:\/\/www.boletimcontabil.com.br\/gestao\/contabil\/principios.php<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                  Os Princ\u00edpios da Contabilidade s\u00e3o fundamentos t\u00e9cnicos e te\u00f3ricos que orientam o registro e a an\u00e1lise na interpreta\u00e7\u00e3o dos fatos […]<\/p>\n","protected":false},"author":1,"featured_media":434,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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