{"id":1679420,"date":"2025-12-23T14:39:00","date_gmt":"2025-12-23T17:39:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1679420"},"modified":"2025-12-12T15:46:21","modified_gmt":"2025-12-12T18:46:21","slug":"nbc-tsp-23-tce-mg","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nbc-tsp-23-tce-mg\/","title":{"rendered":"NBC TSP 23: resumo para o TCE MG"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal, tudo bem? Neste artigo n\u00f3s estudaremos sobre a <strong>NBC TSP 23 (pol\u00edticas cont\u00e1beis, mudan\u00e7a de estimativa e retifica\u00e7\u00e3o de erro)<\/strong> para o concurso do <a href=\"https:\/\/www.tce.mg.gov.br\/\">Tribunal de Contas do Estado de Minas Gerais (TCE MG)<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/03\/10164823\/tce-mg.jpg\" alt=\"NBC TSP 23: resumo para o TCE MG\" class=\"wp-image-1185014\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/03\/10164823\/tce-mg.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/03\/10164823\/tce-mg-300x169.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/03\/10164823\/tce-mg-610x343.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/03\/10164823\/tce-mg-150x84.jpg 150w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p>Bons estudos!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-introducao\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Introdu\u00e7\u00e3o<\/mark><\/strong><\/h2>\n\n\n\n<p>Em resumo, as <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">pol\u00edticas cont\u00e1beis<\/mark> <\/strong>consistem nos <strong>princ\u00edpios e conven\u00e7\u00f5es adotados pelas entidades<\/strong> para a <strong>elabora\u00e7\u00e3o e apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis<\/strong>.<\/p>\n\n\n\n<p>Por outro lado, as <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">estimativas cont\u00e1beis<\/mark><\/strong> referem-se \u00e0s <strong>avalia\u00e7\u00f5es realizadas pela administra\u00e7\u00e3o<\/strong> com o <strong>objetivo de determinar os valores dos itens cont\u00e1beis<\/strong>, especialmente no que tange \u00e0queles n\u00e3o mensur\u00e1veis com precis\u00e3o.<\/p>\n\n\n\n<p>Nesse contexto, a NBC TSP 23, a qual trata sobre a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">mudan\u00e7a de estimativas cont\u00e1beis<\/mark><\/strong>, a define como o <strong>ajuste de saldos cont\u00e1beis em decorr\u00eancia da avalia\u00e7\u00e3o da situa\u00e7\u00e3o atual dos ativos, passivos, obriga\u00e7\u00f5es e benef\u00edcios futuros.<\/strong><\/p>\n\n\n\n<p>Em rela\u00e7\u00e3o aos <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">erros de per\u00edodos anteriores<\/mark><\/strong>, a norma os conceitua como <strong>omiss\u00f5es ou incorre\u00e7\u00f5es nas demonstra\u00e7\u00f5es cont\u00e1beis, devido \u00e0 falha ou uso incorreto de informa\u00e7\u00f5es<\/strong> que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Estavam dispon\u00edveis<\/strong> quando da autoriza\u00e7\u00e3o para divulga\u00e7\u00e3o das demonstra\u00e7\u00f5es; ou,<\/li>\n\n\n\n<li><strong>Poderiam ter sido obtidas de forma razo\u00e1vel e levadas em considera\u00e7\u00e3o<\/strong> na elabora\u00e7\u00e3o e apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nbc-tsp-23-politicas-contabeis-para-o-tce-mg\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">NBC TSP 23: pol\u00edticas cont\u00e1beis para o TCE MG<\/mark><\/strong><\/h2>\n\n\n\n<p>Pessoal, conforme estudamos anteriormente, as pol\u00edticas cont\u00e1beis consistem nas bases utilizadas pelas entidades para a elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es, certo?<\/p>\n\n\n\n<p>Dessa forma, sob pena de prejudicar a comparabilidade, <strong>somente se admite mudan\u00e7a nas pol\u00edticas cont\u00e1beis quando exigido pelas normas ou quando resultar em informa\u00e7\u00f5es mais relevantes<\/strong>.<\/p>\n\n\n\n<p>Conforme a NBC TSP 23, as seguintes mudan\u00e7as <strong>representam <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">mudan\u00e7as de pol\u00edtica cont\u00e1bil<\/mark><\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Regime cont\u00e1bil<\/mark><\/strong>; e,<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Tratamento cont\u00e1bil, reconhecimento ou mensura\u00e7\u00e3o de transa\u00e7\u00f5es, eventos ou condi\u00e7\u00f5es<\/mark><\/strong>, de acordo com um regime cont\u00e1bil;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Base de mensura\u00e7\u00e3o<\/mark><\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Por outro lado, <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">n\u00e3o representam mudan\u00e7as nas pol\u00edticas cont\u00e1beis<\/mark><\/strong> da entidade:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ado\u00e7\u00e3o de pol\u00edticas para <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">transa\u00e7\u00f5es, eventos ou condi\u00e7\u00f5es essencialmente diferentes das que j\u00e1 ocorriam<\/mark><\/strong> na entidade; e,<\/li>\n\n\n\n<li>Ado\u00e7\u00e3o de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">novas pol\u00edticas para transa\u00e7\u00f5es, eventos ou condi\u00e7\u00f5es que n\u00e3o ocorriam ou eram imateriais<\/mark><\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Conforme a norma, as <strong>mudan\u00e7as de pol\u00edticas cont\u00e1beis aplicam-se <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">retrospectivamente<\/mark>, <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">salvo se isso for impratic\u00e1vel<\/mark><\/strong>.<\/p>\n\n\n\n<p>Dessa forma, como regra, a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">aplica\u00e7\u00e3o retrospectiva<\/mark><\/strong> implica em <strong>ajustar o saldo de abertura dos itens do patrim\u00f4nio l\u00edquido atinentes aos per\u00edodos mais antigos afetados e a ajustar os demais montantes comparativos<\/strong>.<\/p>\n\n\n\n<p>Por outro lado, tratando-se de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">aplica\u00e7\u00e3o retrospectiva impratic\u00e1vel<\/mark><\/strong>, <strong>aplica-se a nova pol\u00edtica para os itens de ativos e passivos mais antigos para os quais isso seja pratic\u00e1vel<\/strong> (que pode, inclusive, ser o pr\u00f3prio per\u00edodo corrente).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nbc-tsp-23-estimativas-contabeis-para-o-tce-mg\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">NBC TSP 23: estimativas cont\u00e1beis para o TCE MG<\/mark><\/strong><\/h2>\n\n\n\n<p>Conforme a NBC TSP 23, <strong>muitos itens das demonstra\u00e7\u00f5es n\u00e3o admitem uma mensura\u00e7\u00e3o totalmente precisa<\/strong>, motivo pelo qual faz-se \u00fatil a utiliza\u00e7\u00e3o das estimativas.<\/p>\n\n\n\n<p>Assim, a <strong>estimativa envolve julgamentos baseados na \u00faltima informa\u00e7\u00e3o dispon\u00edvel e confi\u00e1vel<\/strong>.<\/p>\n\n\n\n<p>Por oportuno, a norma cita alguns <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">exemplos que podem exigir estimativas<\/mark><\/strong>, a saber:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Receitas tribut\u00e1rias<\/mark><\/strong>;<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"><strong>Inadimpl\u00eancia<\/strong> <\/mark>relativa a tributos n\u00e3o recebidos;<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"><strong>Obsolesc\u00eancia<\/strong> <\/mark>de estoques;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Valor justo<\/mark><\/strong> de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">ativos e passivos financeiros<\/mark><\/strong>;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Vida \u00fatil<\/mark><\/strong> e <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">padr\u00e3o esperado de consumo<\/mark><\/strong>;<\/li>\n\n\n\n<li>Obriga\u00e7\u00f5es devido a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">garantias<\/mark><\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Conforme a NBC TSP 23, muitas vezes a estimativa pode carecer de revis\u00e3o. Nesses casos, a <strong>revis\u00e3o da estimativa n\u00e3o se relaciona com per\u00edodos anteriores nem representa corre\u00e7\u00e3o de erro<\/strong>.<\/p>\n\n\n\n<p>Ademais, segundo a norma, <strong>quando for dif\u00edcil determinar se a mudan\u00e7a ocorre na pol\u00edtica cont\u00e1bil ou na estimativa cont\u00e1bil, deve-se tratar como estimativa<\/strong>.<\/p>\n\n\n\n<p>Em resumo, podemos indicar que o reconhecimento de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">mudan\u00e7as na estimativa cont\u00e1bil deve ocorrer prospectivamente<\/mark><\/strong>.<\/p>\n\n\n\n<p>Assim, em regra, a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">mudan\u00e7a de estimativa cont\u00e1bil pode afetar somente o resultado do per\u00edodo corrente ou o do per\u00edodo corrente e dos per\u00edodos futuros<\/mark><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nbc-tsp-23-retificacao-de-erro-para-o-tce-mg\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">NBC TSP 23: retifica\u00e7\u00e3o de erro para o TCE MG<\/mark><\/strong><\/h2>\n\n\n\n<p>Por fim, para o concurso do TCE MG, cabe ainda tratar sobre a retifica\u00e7\u00e3o de erros, \u00e0 luz da NBC TSP 23.<\/p>\n\n\n\n<p>Conforme a NBC TSP 23, a <strong>corre\u00e7\u00e3o de eventuais erros potenciais do per\u00edodo<\/strong> corrente deve ocorrer <strong>antes da disponibiliza\u00e7\u00e3o das demonstra\u00e7\u00f5es para publica\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<p>Tratando-se de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">erro material<\/mark><\/strong>, o <strong>ajuste ocorre retrospectivamente<\/strong>. Assim, subentende-se que quando o erro n\u00e3o for material, pode-se realizar apenas o ajuste prospectivo.<\/p>\n\n\n\n<p>Por outro lado, tratando-se de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">erro decorrente de fraude (seja ele material ou n\u00e3o)<\/mark><\/strong>, a norma esclarece que a aplica\u00e7\u00e3o do <strong>ajuste dever\u00e1 ocorrer retrospectivamente<\/strong>.<\/p>\n\n\n\n<p>Todavia, <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">sendo impratic\u00e1vel a determina\u00e7\u00e3o dos efeitos dos erros<\/mark><\/strong>, a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">retifica\u00e7\u00e3o dos saldos<\/mark><\/strong> de abertura do ativo, passivo e patrim\u00f4nio l\u00edquido <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">deve ocorrer sobre os per\u00edodos mais antigos para os quais isso seja pratic\u00e1vel<\/mark><\/strong>. Conforme a norma, esse pode ser, inclusive, o per\u00edodo corrente.<\/p>\n\n\n\n<p>Conforme a NBC TSP 23, a corre\u00e7\u00e3o retrospectiva de erros deve ser exclu\u00edda do c\u00e1lculo do super\u00e1vit ou do d\u00e9ficit do per\u00edodo em que o erro foi descoberto.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-conclusao\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Conclus\u00e3o<\/mark><\/strong><\/h2>\n\n\n\n<p>Amigos, finalizamos aqui este resumo sobre a NBC TSP 23 para o concurso do TCE MG.<\/p>\n\n\n\n<p>Espero que tenham gostado deste conte\u00fado.<\/p>\n\n\n\n<p>Nos encontramos no pr\u00f3ximo artigo.<\/p>\n\n\n\n<p>Grande abra\u00e7o.<\/p>\n\n\n\n<p><strong>Rafael Chaves<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background has-medium-font-size\"><strong>Saiba mais: <a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-tce-mg\/#indice\" target=\"_blank\" rel=\"noreferrer noopener\">TGE MG<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-quer-saber-tudo-sobre-concursos-previstos-confira-nossos-artigos\">Quer saber tudo sobre concursos previstos?<br \/>Confira nossos artigos!<\/h2>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/#\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2025<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2026\/#\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2026<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal, tudo bem? Neste artigo n\u00f3s estudaremos sobre a NBC TSP 23 (pol\u00edticas cont\u00e1beis, mudan\u00e7a de estimativa e retifica\u00e7\u00e3o de erro) para o concurso do Tribunal de Contas do Estado de Minas Gerais (TCE MG). Bons estudos! Introdu\u00e7\u00e3o Em resumo, as pol\u00edticas cont\u00e1beis consistem nos princ\u00edpios e conven\u00e7\u00f5es adotados pelas entidades para a elabora\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":2261,"featured_media":1185014,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,214710],"tags":[],"tax_estado":[219974],"class_list":["post-1679420","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-tribunais-de-contas","tax_estado-mg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>NBC TSP 23: resumo para o TCE MG<\/title>\n<meta name=\"description\" content=\"Aprenda o que \u00e9 mais importante sobre a NBC TSP 23 (Pol\u00edticas Cont\u00e1beis, Mudan\u00e7a 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