Princípio do Registro pelo Valor Original

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QUESTÃO CERTA: Ao registrar os componentes patrimoniais com base nos valores de saída, a exemplo do valor justo, a entidade governamental não deixa de observar o princípio do registro pelo valor original.

O Princípio do Registro pelo Valor Original determina que os componentes do patrimônio devem ser inicialmente registrados pelos valores originais das transações, expressos em moeda nacional

Uma vez integrado ao patrimônio, os componentes patrimoniais, ativos e passivos, podem sofrer variações decorrentes de alguns fatores dentre eles o valor justo. Valor justo é o valor pelo qual um ativo pode ser trocado ou um passivo ser liquidado, entre partes conhecedoras, dispostas a isso, em uma transação sem favorecimentos. 

Portanto, não fere o princípio do registro pelo valor original o registro de componentes patrimoniais com base em valores de saída, dentre os quais, o valor justo.

QUESTÃO CERTA: As bases de mensuração do valor original pelo custo histórico ou pela variação desse custo histórico devem ser utilizadas em graus distintos e combinadas, ao longo do tempo, de diferentes formas.

Nos registros dos atos e fatos contábeis será considerado o valor original dos componentes patrimoniais.

Valor Original, que ao longo do tempo não se confunde com o custo histórico, corresponde ao valor resultante de consensos de mensuração com agentes internos ou externos, com base em valores de entrada – a exemplo de custo histórico, custo histórico corrigido e custo corrente; ou valores de saída – a exemplo de valor de liquidação, valor de realização, valor presente do fluxo de benefício do ativo e valor justo.

Questão correto conforme resolução CFC 750/1993 – Princípio do registro pelo valor original:

Art. 7º. O Princípio do Registro pelo Valor Original determina que os componentes do patrimônio devem ser inicialmente registrados pelos valores originais das transações, expressos em moeda nacional.

§ 1º. As seguintes bases de mensuração devem ser utilizadas em graus distintos e combinadas, ao longo do tempo, de diferentes formas:

I – Custo histórico. Os ativos são registrados pelos valores pagos ou a serem pagos em caixa ou equivalentes de caixa ou pelo valor justo dos recursos que são entregues para adquiri-los na data da aquisição. Os passivos são registrados pelos valores dos recursos que foram recebidos em troca da obrigação ou, em algumas circunstâncias, pelos valores em caixa ou equivalentes de caixa, os quais serão necessários para liquidar o passivo no curso normal das operações; e

II – Variação do custo histórico. Uma vez integrado ao patrimônio, os componentes patrimoniais, ativos e passivos, podem sofrer variações decorrentes dos seguintes fatores: (…)

QUESTÃO CERTA: Ao efetuar o registro dos atos e fatos contábeis com base no valor justo, a UnB mantém o valor original dos seus componentes patrimoniais.

QUESTÃO CERTA: Para que os entes públicos obedeçam ao princípio do registro pelo valor original, é importante que os elementos patrimoniais sejam avaliados com suficiente regularidade, de maneira que o valor registrado não difira significativamente daquele que possa ser determinado utilizando-se o valor justo ou o valor de mercado na data de encerramento do balanço.

Um adendo: o CFC revogou, em 04/10/2016, as resoluções 750/93 e 1282/10, que estabeleciam os enunciados dos princípios de contabilidade. Legalmente podemos dizer que seus enunciados deixaram de fazer parte do arcabouço normativo contábil. Contudo, sua essência continua a existir dentro do CPC 00 e agora dentro da NBC T SP – Estrutura Conceitual. Com a edição dessas normas deixou de ser necessária a existência em separado dos princípios, mas eles continuam a ser observados pela contabilidade, de forma indireta.

QUESTÃO ERRADA: Em atendimento ao princípio do registro pelo valor original, o registro dos componentes patrimoniais deve basear-se em seu custo histórico.

ERRADO, pelo princípio do registro pelo valor original o patrimônio deve ser inicialmente registrado pelos valores originais das transações, expressos em moeda nacional.

QUESTÃO ERRADA: No registro dos atos e fatos contábeis, o custo histórico não deve ser considerado como base para atribuir valor aos componentes patrimoniais.

Deve ser considerado o registro pelo valor original que pode conforme for o caso dos consensos entre os agentes internos e externos utilizar base em valores de entrada (custo histórico, custo histórico corrigido e custo corrente) ou valores de saída (valor de liquidação, valor de realização, valor presente do fluxo de benefício do ativo e valor justo).

QUESTÃO ERRADA: Dada a exigência de um novo padrão de informações geradas pela contabilidade pública, não se deve mais considerar o valor original dos componentes patrimoniais nos registros dos atos e fatos contábeis.

O Princípio do Valor Original continua valendo na contabilidade e deve sim ser considerado o valor original dos componentes patrimoniais nos registros contábeis.

A Lei 4.320/64 – com suporte neste princípio – menciona em seu artigo 106, que a avaliação dos elementos patrimoniais deverá obedecer ao seguinte: 

a) Os débitos e créditos (obrigações e direitos), bem como os títulos de renda, pelo seu valor nominal, feita a conversão, quando em moeda estrangeira, à taxa de câmbio vigente na data do balanço; 

b) Os bens móveis e imóveis, pelo valor de aquisição ou pelo custo de produção ou de construção; 

c) Os bens de almoxarifado, pelo preço médio ponderado das compras. 

QUESTÃO CERTA: De acordo com o princípio do valor original sob a perspectiva do setor público, assinale a opção correta: O valor original dos componentes patrimoniais pode ser resultante de consensos de mensuração tanto com agentes internos como com agentes externos.

Valor Original, que ao longo do tempo não se confunde com o custo histórico, corresponde ao valor resultante de consensos de mensuração com agentes internos ou externos, com base em valores de entrada – a exemplo de custo histórico, custo histórico corrigido e custo corrente; ou valores de saída – a exemplo de valor de liquidação, valor de realização, valor presente do fluxo de benefício do ativo e valor justo.

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QUESTÃO ERRADA: A aceitação da avaliação de itens patrimoniais ao valor justo, valor presente, valor realizável e a custo corrente motivou a extinção do princípio do registro pelo valor original.

Só lembrar que o “Registro pelo valor original” é um princípio e por isso não tem como ser extinto. E lembrar também que as outras formas de mensuração se deriva dele.

Resolução CFC Nº 1.282, Artigo 7º O Princípio do Registro pelo Valor Original determina que os componentes do patrimônio devem ser inicialmente registrados pelos valores originais das transações, expressos em moeda nacional.

QUESTÃO ERRADA: O princípio do registro pelo valor original determina que os efeitos da alteração do poder aquisitivo da moeda nacional não sejam reconhecidos nos registros contábeis.

O princípio do registro pelo valor original reconhece os efeitos da alteração do poder aquisitivo da moeda nacional nos registros contábeis.

 Atualização monetária. Os efeitos da alteração do poder aquisitivo da moeda nacional devem ser reconhecidos nos registros contábeis mediante o ajustamento da expressão formal dos valores dos componentes patrimoniais.

§ 2º São resultantes da adoção da atualização monetária:

I – a moeda, embora aceita universalmente como medida de valor, não representa unidade constante em termos do poder aquisitivo;

II – para que a avaliação do patrimônio possa manter os valores das transações originais, é necessário atualizar sua expressão formal em moeda nacional, a fim de que permaneçam substantivamente corretos os valores dos componentes patrimoniais e, por consequência, o do Patrimônio Líquido; e

III – a atualização monetária não representa nova avaliação, mas tão somente o ajustamento dos valores originais para determinada data, mediante a aplicação de indexadores ou outros elementos aptos a traduzir a variação do poder aquisitivo da moeda nacional em um dado período. (Redação dada pela Resolução CFC nº. 1.282/10)

 

Segundo a Resolução de n. 750/93 do CFC:

Art. 7º O Princípio do Registro pelo Valor Original determina que os componentes do patrimônio devem ser inicialmente registrados pelos valores originais das transaçõesexpressos em moeda nacional.

§ 1º As seguintes bases de mensuração devem ser utilizadas em graus distintos e combinadas, ao longo do tempo, de diferentes formas:

II – Variação do custo histórico. Uma vez integrado ao patrimônio, os componentes patrimoniais, ativos e passivos, podem sofrer variações decorrentes dos seguintes fatores:

e) Atualização monetária. Os efeitos da alteração do poder aquisitivo da moeda nacional devem ser reconhecidos nos registros contábeis mediante o ajustamento da expressão formal dos valores dos componentes patrimoniais.

QUESTÃO CERTA: No caso de doações recebidas pela entidade, existe a transação com o mundo exterior, com efeito quantitativo e qualitativo sobre o patrimônio. Como a doação resulta inegável aumento do patrimônio líquido, cabe o registro pelo valor efetivo da coisa recebedora, no momento do recebimento, segundo o valor de mercado.

Gabarito CERTO Resolução 774 CFC 2.4.1 – Os elementos essenciais do Princípio

O Princípio do REGISTRO PELO VALOR ORIGINAL ordena que os componentes do patrimônio tenham seu registro inicial efetuado pelos valores ocorridos na data das transações havidas com o mundo exterior à Entidade, estabelecendo, pois, a viga-mestra da avaliação patrimonial: a determinação do valor monetário de um componente do patrimônio. No caso de doações recebidas pela Entidade, também existe a transação com o mundo exterior e, mais ainda, com efeito quantitativo e qualitativo sobre o patrimônio. Como a doação resulta em inegável aumento do Patrimônio Líquido, cabe o registro pelo valor efetivo da coisa recebida, no momento do recebimento, segundo o valor de mercado. Mantém-se, no caso, intocado o princípio em exame, com a única diferença em relação às situações usuais: uma das partes envolvidas – caso daquela representativa do mundo externo – abre mão da contraprestação, que se transforma em aumento do Patrimônio Líquido da Entidade recebedora da doação. Acessoriamente, pode-se lembrar que o fato de o ativo ter-se originado de doação, não repercute na sua capacidade futura de contribuir à realização dos objetivos da Entidade.

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