Método da natureza ou função despesa

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QUESTÃO CERTA: Na elaboração da demonstração do resultado do exercício, a subclassificação das despesas pode ser realizada pelo método da natureza da despesa ou pelo método da função da despesa.

CPC 26 – Apresentação das Demonstrações Contábeis

101. As despesas devem ser subclassificadas a fim de destacar componentes do desempenho que possam diferir em termos de frequência, potencial de ganho ou de perda e previsibilidade. Essa análise dever ser proporcionada em uma das duas formas descritas a seguir, obedecidas as disposições legais.

102. A primeira forma de análise é o método da natureza da despesa. As despesas são agregadas na demonstração do resultado de acordo com a sua natureza (por exemplo, depreciações, compras de materiais, despesas com transporte, benefícios aos empregados e despesas de publicidade), não sendo realocados entre as várias funções dentro da entidade. Esse método pode ser simples de aplicar porque não são necessárias alocações de gastos a classificações funcionais (…)

103. A segunda forma de análise é o método da função da despesa ou do “custo dos produtos e serviços vendidos”, classificando-se as despesas de acordo com a sua função como parte do custo dos produtos ou serviços vendidos ou, por exemplo, das despesas de distribuição ou das atividades administrativas. No mínimo, a entidade deve divulgar o custo dos produtos e serviços vendidos segundo esse método separadamente das outras despesas. Esse método pode proporcionar informação mais relevante aos usuários do que a classificação de gastos por natureza, mas a alocação de despesas às funções pode exigir alocações arbitrárias e envolver considerável julgamento. (…)

QUESTÃO CERTA: A administração de uma entidade, a partir de avaliações de fatores históricos e setoriais e da natureza da própria entidade, pode optar, na demonstração do resultado do exercício, pela classificação por natureza das despesas.

CPC 26 – Item 105. A escolha  entre o  método  da função  das  despesas  e o  método  da natureza das  despesas depende de fatores  históricos  e setoriais  e da natureza da entidade.  Ambos os  métodos proporcionam uma indicação das despesas que podem variar, direta ou indiretamente…

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Podem ser usados os dois métodos. (Atenção com as particularidades de cada um)

QUESTÃO CERTA: A elaboração da demonstração do resultado do exercício pelo método funcional não exime a empresa da divulgação adicional de informações das despesas segundo sua natureza.

CPC 26 – Apresentação das Demonstrações Contábeis

103. A segunda forma de análise é o método da função da despesa ou do “custo dos produtos e serviços vendidos”, classificando-se as despesas de acordo com a sua função como parte do custo dos produtos ou serviços vendidos ou, por exemplo, das despesas de distribuição ou das atividades administrativas. No mínimo, a entidade deve divulgar o custo dos produtos e serviços vendidos segundo esse método separadamente das outras despesas. Esse método pode proporcionar informação mais relevante aos usuários do que a classificação de gastos por natureza, mas a alocação de despesas às funções pode exigir alocações arbitrárias e envolver considerável julgamento. Um exemplo de classificação que utiliza o método da função da despesa é a seguinte:

Receitas                                                                                 X

Custo dos produtos e serviços vendidos  (X)

Lucro bruto                                                                             X

Outras receitas                                                                       X

Despesas de vendas                                (X)

Despesas administrativas                         (X)

Outras despesas                                       (X)

Resultado antes dos tributos                                                   X

104. As entidades que classificarem os gastos por função devem divulgar informação adicional sobre a natureza das despesas, incluindo as despesas de depreciação e de amortização e as despesas com benefícios aos empregados

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