O Que São Ajustes Acumulados de Conversão?

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Última Atualização 27 de março de 2021

QUESTÃO ERRADA: Se a Cia. brasileira K detém 85% do capital da Cia. D, que opera no exterior e utiliza as mesmas práticas contábeis da investidora, os ganhos cambiais da Cia. K em relação à investida, após a avaliação pela equivalência patrimonial, serão reconhecidos, proporcionalmente ao investimento, na demonstração do resultado do exercício da Cia.

Falsa. Serão reconhecidos proporcionalmente na conta do PL Ajustes Acumulados de conversão.

QUESTÃO CERTA: Considere que a Cia Alfa tenha fechado o seu balanço patrimonial, em USD, em 31/12/X2, com os saldos constantes da tabela a seguir. Nesse caso, se o capital social foi integralizado em 1.º/1/X2, cuja taxa de câmbio era de $ 1,50, se o valor relativo à conversão do resultado do exercício foi de $ 3.500,00 e se a taxa de fechamento do câmbio na data do balanço (31/12/X2) era de $ 2,00, então, após a conversão do balanço patrimonial, o saldo relativo ao ajuste acumulado de conversão, nesse exercício, foi de $ 10.500,00.

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De acordo com o CPC-02 e em consonância com os dados apresentados pelo enunciado e confrontando as informações com o pronunciamento técnico contábil, observamos o seguinte:

1. Contas de resultado = taxa média

2. Contas patrimoniais = taxa de fechamento

3. Capital social = taxa histórica

Calculando a conversão, temos:

Ativo (conta patrimonial) = 41.000 x 2,00 = R$ 82.000,00

Passivo (conta patrimonial) = 19.000 x 2,00 = R$ 38.000,00

Capital social = 20.000 x 1,50 = R$ 30.000,00

Lucro do período = 3.500 (Trazido pela própria questão)

Ajuste de acumulado de conversão é a diferença entre os valores.

82.000 – 38.000 – 30.000 – 3.500 = $ 10.500

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  121. Holz als Material für Fensterrahmen sind ein beliebter Klassiker.
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  131. Der Rahmen fällt bei einem Fenster nicht weiter ins Auge.
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  132. Trotz erheblicher Verbesserungen die letzten Jahren erkennt Google immer
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