O Que É Mais Valia? (Com Exemplos)

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Última Atualização 25 de março de 2021

QUESTÃO ERRADA: Goodwill é a diferença positiva entre o valor justo dos ativos líquidos da investida e o valor patrimonial desses mesmos ativos líquidos.

De acordo com as normas brasileiras: é o valor da diferença entre o valor pago e o valor de mercado.

Sob a ótica das normas internacionais: É a diferença entre o valor pago e o valor justo dos ativos líquidos adquiridos.

A banca trocou as referências.

A diferença entre o valor justo e o valor contábil dos ativos líquidos é a Mais valia. 

Valor justo

(-) valor contábil

= mais valia

A diferença entre o valor pago e o valor justo é o goodwill

Valor pago

(-) valor justo

= Goodwill

QUESTÃO ERRADA: Considere que a empresa Alfa S.A. tenha comprado 30% do patrimônio líquido da empresa Beta S.A, pelo valor de R$ 4.000,00. Considere ainda que o valor contábil do patrimônio líquido da investida seja R$ 10.000,00, e, na determinação dos valores justos de ativos e passivos de Beta S.A., observou-se que o imobilizado vale R$ 1.000,00 a mais que o seu valor contabilizado. Nesse caso, diante da nova informação, a mais valia a ser reconhecida pela investidora Alfa S.A. é de R$ 200,00.

Mais valia é a diferença entre o valor registrado na contabilidade e o valor justo o patrimônio. No caso em tela, considera-se o Valor contábil de R$3.000,00 (30% sobre 10 mil) como o valor original de participação e R$3.300,00 (11.000 *30%) como o valor justo do investimento, a diferença de R$ (3.300 – 3.000) é o que se chama de mais-valia.

Gabarito: Errado

A————————–30%————————–B

                                                               PL: 10.000

                                                               V. Justo: 11.000 (+ 1000 do imobilizado)

Valor Pago: 4.000

Valor Contábil do Investimento: 10.000 x 30% = 3.000

Valor Justo dos Ativos/Passivos Identificáveis, correspondente à participação: 11.000 x 30% = 3.300

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GoodwillValor pago – Valor Justo: 4.000 – 3.300 = 700

Mais valia:  Valor Justo – Valor Contábil: 3.300 – 3.000 = 300

 

Registro Contábil:

D – Investimento………..3.000

D – Goodwill………………   700

D – Mais Valia……………..  300

C – Disponibilidades…….4.000

QUESTÃO CERTA: A empresa Exemplo S.A. adquiriu uma nova sociedade em 20/1/20×1 e preparou informações financeiras proforma do exercício social de 20×0. A referida aquisição se enquadra no escopo do Comitê de Pronunciamentos Contábeis (CPC) 15, e foi apurada uma mais-valia das máquinas e equipamentos da sociedade adquirida. Nessa situação, para o exercício social de 20×0, as informações financeiras proforma da referida mais-valia: acarretaram redução do lucro líquido.

A OCPC 06 dispõe a respeito das informações financeiras pro forma. Os dois primeiros itens desta orientação são bastante elucidativos.

1. O Comitê de Pronunciamentos Contábeis edita a presente Orientação com a finalidade de estabelecer os critérios para compilação, elaboração e formatação de informações financeiras pro forma que só podem ser apresentadas quando assim forem qualificadas e desde que o propósito seja devidamente justificado, como, por exemplo, em casos de reestruturações societárias, aquisições, vendas, fusões ou cisões de negócios, conforme detalhado no item 6 adiante.

2. Em muitos casos, a entidade passou ou está passando por processo de reestruturação societária ou de negócio, ou ainda efetuou ou está efetuando uma transação. Assim, determinadas informações, tais como discutido nesta Orientação, ajudam os usuários das informações contábeis na análise de perspectivas futuras da entidade, pois ilustram a possível abrangência da mudança na sua posição financeira histórica e nos resultados das suas operações causada pela transação ou reestruturação societária.  

No caso em tela uma entidade adquiriu outra com ágio mais-valia. Segundo o enunciado tal ágio mais-valia é decorrente de máquinas e equipamentos (ou seja, certamente o valor justo destes itens é superior ao valor contábil). Neste caso, o ágio mais-valia deve ser amortizado de acordo com, por exemplo, a depreciação de tais itens.

Sendo assim, a investidora realiza o seguinte lançamento ao realizar tais ajustes.

D – Amortização de Ágio Mais-Valia (Resultado)

C – Investimentos (ANC)

Assim, correta

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  113. Klar ist Staubsaugen kein beliebtes Hobby. Jedenfalls musste ich im Test
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    oder? Daraufhin bin ich aber auf eine andere Idee gekommen: Saugroboter sollten eigentlich nicht im jungen, agilen Haushalt zum Standard werden, sondern könnten das selbstbestimmte Leben im hohen Alter unterstützen. Gerade für Menschen mit mobilen Einschränkungen sind Saugroboter
    tatsächlich ein klasse Ersatz. Denkt also mal darüber nach,
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    Doch warum dieser nachdenkliche Abschnitt? Hat Omi nicht bald Geburtstag?
    Spielend einfach: Ich denke, dass es momentan einen viel zu großen Hype um Saugroboter gibt, der dafür sorgt,
    dass euch die Hersteller mit allerlei Versprechungen das Abzocken wollen. Ihr müsst deshalb aufs Sorgfältigste hingucken, was ein Modell verspricht und wie
    ihr dieses Versprechen interpretiert.

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  119. Das Material des Randprofils und das Polyisobutylen müssen den Randverbund gegenüber Füllgas,
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    der Befüllung des Scheibenzwischenraums mit Gas wird diese Fuge zwischen dem um etwa 3 mm eingerückten Abstandhalter und den überstehenden Glaskanten mit pastösem Polyurethan, Silikon oder speziellen Polysulfiden gefüllt.
    Bei Fassadenelementen, die an diesem ort dem UV-Licht ausgesetzt sind,
    wird meist schwarzes Silikon statt Butyl, Polyurethan oder Polysulfid
    verwendet, das allerdings deutlich gasdurchlässiger ist. Der
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    eine U-förmige Fuge zwischen den Glasrändern verbleibt.
    Hier kann etwa eine Weichmacherwanderung
    oder ein Kontakt mit schädlichen Ölen oder anderen Stoffen stattfinden. Problematisch sind Unverträglichkeiten zwischen den Dichtstoffen, die zur Eindichtung der Isolierglasscheibe im
    Fensterrahmen oder als Dichtung des Stoßes zwischen zwei Scheiben zum
    Einsatz kommen, und den Dichtstoffen im Randverbund.
    Ebenso können auch schädliche Wechselwirkungen zwischen dem Kunstoffmaterial der Verglasungs-Klötze und dem
    Randverbund auftreten, insbesondere, wenn die Klötze Styrolverbindungen enthalten.

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  121. Auch florale Tattoos kommen nicht aus der Mode und erfreuen sich in diesem Jahr wieder großer Beliebtheit.
    Besonders angesagt sind zarte Wiesenblumen an den Armen oder der Flanke, die jetzt aber dezent statt plakativ
    gezeichnet werden. Auch Kräuter und Wildblumen sind 2019 extrem beliebt – auch Botanical-Tattoos jetzt wieder etwas
    zurückhaltender und schlichter. Filigrane Tattoos in der Ohrmuschel sind schon lange ein Trend und auch 2019 wird sich daran nichts ändern. Diese Stelle am Körper eignet
    sich nämlich nicht nur perfekt für Ohrlöcher
    und Piercings, sondern ist auch ideal für alle,
    die ihr Tattoo nicht gleich auf den ersten Blick zeigen wollen. Kylie Jenner macht es vor und setzt den Trend für 2019, denn in diesem Jahr werden Tattoos, die
    mit roter (oder andersfarbiger) Tinte gestochen werden, immer beliebter.
    Besonders beliebt sind dabei Earcuffs in Form von dezenten Strichen, wer es
    gerne verträumt mag, für den eignen sich verspielte Blumenranken, die sich bis zu
    den Ohrläppchen schlängeln. Dabei werden sämtliche Outlines und Schattierungen nur in einem Rotton gestochen, was ein schöner Kontrast zu den sonst meistens
    schwarzen Motiven ist.

  122. Das alles gilt seit dem 4. Januar. Eigentlich hatten die Hersteller Zeit,
    sich darauf einzustellen. Da müssen im Vorfeld auch medizinische Studien laufen, weswegen insbesondere kleinere Hersteller den Aufwand sicherlich scheuen.
    Problem dabei ist aber: Entsprechende Untersuchungen zur Unbedenklichkeit benötigen Zeit
    und Geld. Tattoos gehen nach der jetzigen Verordnung eigentlich nur noch in Schwarz, Grau oder Weiß?
    Diese müssen registriert werden, die Unbedenklichkeit also nachgewiesen werden. Das sind im
    Wesentlichen die Farben, die als unbedenklich übriggeblieben sind, da hier keine entsprechenden Farbpigmente enthalten sind,
    denn häufig sind es ja gerade die Farbpigmente,
    die als problembehaftet gelten. Die Untersuchung und Registrierung
    neuer Farben wird sicherlich ein längerer Prozess. Ich
    denke aber, dass Hersteller ein hohes Interesse daran haben, das für die
    Farben nachzuholen, bzw. auch neue Farben zu entwickeln. Aus allergologischer Sicht würden Sie vermutlich
    Tattoos generell weniger empfehlen? Das kann man so pauschal nicht
    sagen. Tattoos sind nicht generell bedenklich, auch nicht aus
    allergologischer Sicht. Als Maxime gilt aber, dass die Unbedenklichkeit eben erwiesen sein muss.

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  130. In den letzten Jahren entscheiden sich junge Yakuza jedoch immer häufiger gegen die Irezumi, um sich besser in die japanische Gesellschaft zu
    integrieren. Außerdem ist der Prozess des Tätowierens nach traditioneller Weise (tebori)
    sehr langwierig und schmerzhaft. Dies ermöglicht ihnen bessere Kontakte zu
    hochrangigen Politikern oder Firmenchefs knüpfen zu können. Die traditionellen japanischen Tattoos
    folgen einer ganz bestimmten Geometrie auf den Körpern. Gemeint ist damit nicht, dass die Motive achsensymmetrisch gespiegelt werden, sondern dass die
    “Ärmel-Länge” jeweils gleich sein sollte.
    Teilweise dauert es mehrere Jahre in denen die Tattoo-Träger jede Woche für mehrere Stunden zum Tattoo Studio gehen müssen, damit dort der
    Tattoo-Künstler sein Kunstwerk vollbringen kann. Hierfür gibt
    es 3 typische Längen: Bis zum Schultergelenk, bis oberhalb des Ellbogens oder bis oberhalb des Handgelenks.
    Selbes gilt auch für die Beine. Außerdem werden weder der Kopf, Hals, noch Hände
    oder Füße mit dem Tattoo bedeckt. Häufig findet man auch eine Tattoo-Lücke die sich vom Hals über die
    Brust und den Bauch bis zum Genitalbereich erstreckt.
    Wenn man sich einen geöffneten Kimono vorstellt, wäre dieser Bereich sichtbar und soll deshalb “sauber”
    bleiben.

  131. Zusätzlich bestimmt das Kabel die Reichweite – ist es nicht lang genug, muss
    der Staubsauger an einer anderen Steckdose angeschlossen werden. Beim Akkusauger treten diese Probleme des Saugens nicht auf.
    Er besteht aus einer verstellbaren Saugstange ohne einen sperrigen Korpus und Kabel.

    Treppen stellen jeden Bodensauger vor eine Herausforderung.
    In beiden Fällen bietet der Akku-Staubsauger mit leichtem tragbarem Korpus mehr Flexibilität und eine einfachere Handhabung.

    Bei kabelgebundenen Staubsaugern ist der Saugschlauch zumeist nicht sehr lang, sodass höher gelegene Stellen nicht oder nur schwer zu erreichen sind.
    Wie gut reinigen Akku-Staubsauger den zu saugenden Bereich?
    Die Saugleistung der Akku-Staubsauger wird von den kabelgebundenen Bodenstaubsaugern übertroffen. Akku-Staubsauger haben nicht
    nur Vorteile gegenüber herkömmlichen Bodenstaubsaugern, sondern bringen auch Nachteile mit
    sich, die hier gegenübergestellt werden. Kabelgebundene Staubsauger können beliebig lang auf beliebig
    starkem Saug-Modus benutzt werden, während die Laufzeit des Akkusaugers nun gar
    bei hoher Saugstufe stark begrenzt ist. Viele Akku-Staubsauger
    halten im stärksten Saug-Modus nur wenige Minuten durch. Manche Modelle haben eine
    Laufzeit von nur 10 Minuten, was meist nicht ausreicht,
    um den gesamten Haushalt zu säubern.

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  137. Dieser Anspruch ergibt sich aus den Sozialgesetzbüchern V und XI.
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  146. Wer im Urlaub oder im Büro nicht nur Fotos sehen möchte, die der Saugroboter während seiner Arbeit macht, sondern dieses Gerät auch mit allen seinen Funktionen steuern möchte, für den ist ein Saugroboter mit
    einer App-Fernsteuerung genau das richtige. Im Gegensatz zur klassischen Fernbedienung, über die
    heutzutage praktisch jeder Saugroboter verfügt, sind Geräte mit einer App-Fernsteuerung erst Verbreitung finden. So sind sie z.B.

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    mit Fotos an den Besitzer schicken und gezielt in Wohnräumen nachschauen, ob das Licht (oder z.B.
    Insgesamt können Saugroboter auch völlig
    ohne Licht arbeiten. Zu beachten ist aber:
    Staubsaugerroboter mit Kamera-Navigation finden sich in abgedunkelten Räumen nicht mehr zurecht, ihre Navigation versagt
    hier völlig. Dagegen funktioniert die Steuerung über virtuelle Wände
    bzw. Leuchttürme auch in völlig dunklen Räumen hervorragend, da
    hier mit unsichtbaren Infrarotstrahlen gearbeitet wird.

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  150. Hi there just wanted to give you a quick
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  151. Wir empfehlen während deiner Shopping Tour durch die Boulevards auch mal nur ein paar Schritte von hier zu biegen und neben anderen der Abzweigungen zu nehmen. Die engen Gässchen sind schön schattig und machen oft mehr
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  152. Für viele Menschen, die mit körperlichen Beeinträchtigungen im Rollstuhl sitzen, ist der Wunsch nach Mobilität besonders groß.

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  155. Nicht ausbleiben auch rechtliche Gründe wie den Datenschutz (DSGVO) für den Einsatz eines SSL-Zertifikates.
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    dass die Adresse mit https:// beginnt. 30 Euro oder sogar kostenfrei anbieten. Google hat ein kostenloses Zertifikat namens Let’s Encrypt ins Leben gerufen welches vermehrt Webhoster für eine einmalige Gebühr
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