Provisão Para Reestruturação no Setor Público

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CFC (2011)

QUESTÃO CERTA: Para reconhecimento de uma provisão para reestruturação como passivo em uma combinação de negócios, um plano formal detalhado deve estar em prática. Conforme a NBC TG 15 – Combinação de Negócios, assinale a opção que apresenta a informação que pode NÃO constar do referido plano como base para constituição da provisão.

A) O negócio ou parte do negócio envolvido.

B) A localidade, função e número aproximado de empregados que serão compensados pelo término dos respectivos empregos.

C) Quando o plano será implementado.

D) A probabilidade das saídas de recursos.

Fonte: MCASP pg 263

12.5.1. Reestruturação 

Uma entidade do setor público deverá registrar uma provisão para reestruturação quando for provável uma saída de recursos decorrentes deste processo.

Um plano formal para reestruturação deverá identificar pelo menos: 

  • a. O negócio ou parte do negócio em questão; 
  • Advertisement
  • b. Os principais locais afetados; 
  • c. O local, a função e o número aproximado de empregados que serão compensados 
  • financeiramente por seu desligamento; 
  • d. Os desembolsos que serão realizados; e 
  • e. Quando o plano será executado. 

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