O Que É Provisão Para Restruturação?

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CPC 25

80. A provisão para reestruturação deve incluir somente os desembolsos diretos decorrentes da reestruturação, que simultaneamente sejam:

(a) necessariamente ocasionados pela reestruturação; e

(b) não associados às atividades em andamento da entidade.

81. A provisão para reestruturação não inclui custos como:

(a) novo treinamento ou remanejamento da equipe permanente;

(b) marketing; ou

(c) investimento em novos sistemas e redes de distribuição.

Esses desembolsos relacionam-se com a conduta futura da empresa e não são passivos de reestruturação na data do balanço. Tais desembolsos devem ser reconhecidos da mesma forma que o seriam se surgissem independentemente da reestruturação.

FGV (2014):

QUESTÃO CERTA: Uma empresa possuía escritórios em cinco estados brasileiros. Em 01/12/2013, a alta direção desta empresa decidiu pela descontinuidade de suas operações em dois importantes estados, com a transferência das operações para outros estados, inclusive deslocando pessoal. Na ocasião, as principais linhas do plano foram aprovadas e, na semana seguinte, divulgadas para as partes envolvidas. A empresa contabilizou uma provisão para reestruturação. Nessa provisão deve estar incluído:

A) o remanejamento da equipe para os três outros polos.

  • B) o pagamento de indenização para os empregados desligados das unidades descontinuadas.

C) o investimento em novos sistemas e redes de distribuição.

D) o pagamento de treinamento para os empregados das unidades que irão ter sua carga de trabalho ampliada.

E) o marketing realizado nos três estados remanescentes.

FGV (2018):

QUESTÃO CERTA: Em 02/01/2018, a alta direção de uma empresa decidiu fazer uma reestruturação, extinguindo uma de suas linhas de negócios. Assinale a opção que indica os custos que podem ser incluídos na provisão para a reestruturação dessa empresa:

A) Os gastos com marketing.

B) O investimento em novos sistemas e redes de distribuição.

C) Os gastos com o novo treinamento da equipe que permanece na empresa após o processo.

D) As despesas com o remanejamento da equipe que permanece na empresa após o processo.

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—–> E) O valor da indenização da equipe que não permanece na empresa após o processo.

 Solução:

 a) Os gastos com marketing. Não inclui!

 b) O investimento em novos sistemas e redes de distribuição. Não inclui!

 c) Os gastos com o novo treinamento da equipe que permanece na empresa após o processo. Não inclui!

 d) As despesas com o remanejamento da equipe que permanece na empresa após o processo. Não inclui!

 e) O valor da indenização da equipe que não permanece na empresa após o processo. Ok. Não consta na restrição!

FGV (2021):

QUESTÃO CERTA: Assinale a opção que inclui custos que devem ser incluídos na Provisão para Reestruturação de uma entidade.

A) Marketing e publicidade para divulgação.

B) Novo treinamento para a equipe permanente.

C) Remanejamento da equipe permanente.

D) Perdas operacionais futuras identificáveis até a data da reestruturação relacionadas a um contrato oneroso. E Investimento em novos sistemas e redes de distribuição.

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