Definição de Passivo

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QUESTÃO CERTA: é denominado passivo o componente patrimonial que constitui uma obrigação presente da entidade, derivada de eventos passados. Espera-se que a liquidação dessa obrigação resulte na saída de recursos da entidade capazes de gerar benefícios econômicos.

Posição patrimonial e financeira

4.4. Os elementos diretamente relacionados com a mensuração da posição patrimonial e financeira são os ativos, os passivos e o patrimônio líquido. Estes são definidos como segue:

(a) ativo é um recurso controlado pela entidade como resultado de eventos passados e do qual se espera que fluam futuros benefícios econômicos para a entidade;

(b) passivo é uma obrigação presente da entidade, derivada de eventos passados, cuja liquidação se espera que resulte na saída de recursos da entidade capazes de gerar benefícios econômicos;

(c) patrimônio líquido é o interesse residual nos ativos da entidade depois de deduzidos todos os seus passivos.

Fonte: PRONUNCIAMENTO CONCEITUAL BÁSICO (R1)

QUESTÃO ERRADA: Um passivo é uma obrigação presente advinda de eventos passados. Sua liquidação resulta, necessariamente, na saída de recursos financeiros capazes de gerar benefícios econômicos.

Errado, pois não são só recursos FINANCEIROS.

CPC00: Passivo é uma obrigação presente da entidade, derivada de eventos já ocorridos, cuja liquidação se espera que resulte em saída de recursos capazes de gerar benefícios econômicos.

QUESTÃO ERRADA: Passivo corresponde à obrigação presente que é resultante de eventos passados e cuja liquidação poderá implicar baixa do resultado ou desembolso de recursos pela entidade.

PASSIVO é uma obrigação presente da entidade, derivada de eventos já ocorridos, cuja liquidação se espera que resulte em saída de recursos da entidade capazes de gerar benefícios econômicos.

QUESTÃO CERTA: Segundo a teoria contábil, passivos em geral constituem obrigações ou compromissos de uma entidade, no sentido de entregar dinheiro, bens ou serviços a uma outra entidade ou pessoa, o que não exclui o reconhecimento de perdas em potencial, que são registradas pelo seu valor esperado.

PASSIVO: é uma obrigação presente da entidade, derivada de eventos passados, cuja liquidação se espera que resulte na saída de recursos da entidade capazes de gerar benefícios econômicos.

QUESTÃO CERTA: O passivo contábil é definido como uma obrigação presente da entidade, derivada de eventos passados, cuja liquidação se espera que resulte na saída de recursos da entidade capazes de gerar benefícios econômicos.

ATIVO: Recurso controlado pela entidade como resultado de evento passados e do qual se espera que resultem futuros benefícios econômicos para entidade

PASSIVO: é uma obrigação presente da entidade, derivada de eventos  ocorridos, cuja liquidação se espera que resulte em saída de recursos da entidade capazes de gerar benefícios econômicos.

PATRIMÓNIO LÍQUIDO: valor residual dos ativos da entidade depois de deduzidos todos os seus passivos.

QUESTÃO ERRADA: Um passivo, obrigação presente resultante de eventos passados, é reconhecido como tal, mesmo não sendo provável que uma saída de recursos que incorporem benefícios econômicos seja exigida para liquidar essa obrigação.

PASSIVO é uma obrigação presente da entidade, derivada de eventos já ocorridos, cuja liquidação se espera que resulte em saída de recursos capazes de gerar benefícios econômicos.  Deve ser provável que a saída de recursos resulte em benefícios econômicos, senão não é passivo.

QUESTÃO CERTA: Segundo a teoria contábil, uma condição indispensável para que um item patrimonial seja definido como um passivo é que: a obrigação exista no momento presente, fruto de eventos passados.

Segundo o CPC 00, “passivo é uma obrigação presente da entidade, derivada de eventos passados, cuja liquidação se espera que resulte na saída de recursos da entidade capazes de gerar benefícios econômicos. ” A mesma norma ainda reza que “Uma característica essencial para a existência de passivo é que a entidade tenha uma obrigação presente. ”

QUESTÃO ERRADA: A existência de uma obrigação futura é requisito essencial para a contabilização de um passivo.

Segundo o CPC 00 uma característica essencial para a existência de um passivo é que a entidade tenha uma obrigação presente. Por isso o erro da questão ao afirmar que a existência de obrigação futura é essencial para a contabilização de um passivo, contrariando o CPC.

A existência de uma obrigação PRESENTE com liquidação FUTURA é requisito para contabilização de um passivo.

QUESTÃO CERTA: O passivo contábil é definido como uma obrigação presente da entidade, derivada de eventos passados, cuja liquidação se espera que resulte na saída de recursos da entidade capazes de gerar benefícios econômicos.

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CPC 25 10. Os seguintes termos são usados neste Pronunciamento, com os significados especificados: Passivo é uma obrigação presente da entidade, derivada de eventos já ocorridos, cuja liquidação se espera que resulte em saída de recursos da entidade capazes de gerar benefícios econômicos.

QUESTÃO ERRADA: Passivo é uma obrigação presente da entidade, derivada de eventos passados, cuja liquidação resultará em saída de recursos da entidade.

O erro da questão reside no fato da questão afirmar: “(…) que RESULTARÁ em saída de recursos da entidade.” Quando na verdade o CPC diz: “b) Passivo é uma obrigação presente da entidade, derivada de eventos já ocorridos, cuja liquidação se ESPERA que resulte em saída de recursos capazes de gerar benefícios econômicos”.

CPC 00: Passivo é uma obrigação presente da entidade, derivada de eventos já ocorridos, cuja liquidação se espera que resulte em saída de recursos capazes de gerar benefícios econômicos.

QUESTÃO CERTA: A definição do passivo pode ser dividida em três aspectos cruciais: é uma obrigação atual; a liquidação implicará desembolso de benefícios econômicos para a entidade; é resultado de eventos passados.

CPC_00_R1 Posição patrimonial e financeira

4.4. Os elementos diretamente relacionados com a mensuração da posição patrimonial e financeira são os ativos, os passivos e o patrimônio líquido. Estes são definidos como segue: (b) passivo é uma obrigação presente da entidade, derivada de eventos passados, cuja liquidação se espera que resulte na saída de recursos da entidade capazes de gerar benefícios econômicos;

QUESTÃO ERRADA: No passivo, diferentemente da situação do patrimônio líquido, não há nenhuma obrigatoriedade com a data de maturidade previamente definida em contrato.

Uma data de maturidade pode ser entendida genericamente como uma data de vencimento.

No passivo a separação de graus de maturidade é de suma importância na avaliação da situação de liquidez, na medida que na comparação de ativos por maturidades semelhantes permitem verificar se existem ou não meios financeiros líquidos suficientes para honrar os compromissos financeiros perante terceiros.

Questão Errada.

QUESTÃO ERRADA: As obrigações com prazo original de cinco anos, cuja liquidação é prevista para seis meses após a data do balanço, devem ser classificadas no passivo não circulante.

Pelo CPC 26R1 item 72, temos:

72. A entidade deve classificar os seus passivos financeiros como circulantes quando a sua liquidação estiver prevista para o período de até doze meses após a data do balançomesmo que:

(a) o prazo original para sua liquidação tenha sido por período superior a doze meses; e
(b) um acordo de refinanciamento, ou de reescalonamento de pagamento a longo prazo seja completado após a data do balanço e antes de as demonstrações contábeis serem autorizadas para sua publicação.

QUESTÃO CERTA: O passivo deve ser composto das contas correspondentes às obrigações, evidenciando as origens dos recursos aplicados no ativo.

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