{"id":49126,"date":"2024-03-27T15:03:37","date_gmt":"2024-03-27T18:03:37","guid":{"rendered":"https:\/\/trends.sinqia.com.br\/como-calcular-a-ifrs-9\/"},"modified":"2024-06-14T11:25:53","modified_gmt":"2024-06-14T14:25:53","slug":"como-calcular-a-ifrs-9","status":"publish","type":"post","link":"https:\/\/evertectrends.com\/pt-br\/como-calcular-a-ifrs-9\/","title":{"rendered":"Como calcular a IFRS 9? Atendendo \u00e0 norma de forma simples e segura"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Desde janeiro de 2018, <\/span><a href=\"https:\/\/sinqia.com.br\/2024\/04\/11\/o-que-e-ifrs-9\/\"><span style=\"font-weight: 400;\">est\u00e1 em vigor a IFRS 9<\/span><\/a><span style=\"font-weight: 400;\">, norma internacional aplic\u00e1vel a bancos, administradoras e diversas outras institui\u00e7\u00f5es financeiras. A nova regra trouxe mudan\u00e7as fundamentais na contabiliza\u00e7\u00e3o de instrumentos financeiros, o que gerou d\u00favidas no mercado sobre <\/span><b>como calcular a IFRS 9.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A IFRS 9 prop\u00f5e a uniformiza\u00e7\u00e3o de procedimentos cont\u00e1beis e pol\u00edticas entre os pa\u00edses, proporcionando uma vis\u00e3o \u00fanica das demonstra\u00e7\u00f5es financeiras e facilitando an\u00e1lises comparativas entre gestores e investidores.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A seguir, explicamos como calcular a IFRS 9, tamb\u00e9m compartilhando dicas para facilitar o seu processo de adequa\u00e7\u00e3o. Confira:<\/span><\/p>\n<h2><b>O que \u00e9 a IFRS 9?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A International Financial Reporting Standards 9, mais conhecida pela sigla IFRS 9, corresponde a uma norma cont\u00e1bil internacional, emitida e regida pelo IASB (International Accounting Standards Board) &#8211; \u00f3rg\u00e3o respons\u00e1vel pela emiss\u00e3o, revis\u00e3o e padroniza\u00e7\u00e3o das normas para contabilidade.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Essa norma foi criada em 2018 para substituir o IAS 39 na \u00e1rea dos Instrumentos Financeiros. Desse modo, a IFRS 9 visa:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simplificar a contabiliza\u00e7\u00e3o dos instrumentos financeiros;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elevar a transpar\u00eancia e comparabilidade dos demonstrativos.<\/span><\/li>\n<\/ul>\n<h2><b>Quem deve calcular a IFRS 9?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Institui\u00e7\u00f5es financeiras, incluindo bancos e outras entidades do setor, s\u00e3o respons\u00e1veis por calcular a IFRS 9 em conformidade com as diretrizes estabelecidas.<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/conteudos.sinqia.com.br\/ebook-guia-completo-sobre-a-ifrs-9\"><strong>Ebook Gratuito: Guia Completo Sobre a IFRS 9<\/strong><\/a><\/li>\n<li><strong><a href=\"https:\/\/www.youtube.com\/watch?v=Ah4GCbMdGUM\">V\u00eddeo: IFRS e Resolu\u00e7\u00e3o 4966<\/a><\/strong><\/li>\n<\/ul>\n<h2><b>Estrutura da IFRS 9<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">De modo geral, a IFRS 9 categoriza os instrumentos financeiros em dois tipos:<\/span><\/p>\n<p><b>Ativos Financeiros Medidos ao Valor Justo com Varia\u00e7\u00e3o no Resultado<\/b><span style=\"font-weight: 400;\"> \u2013 categoria usada para instrumentos financeiros adquiridos para fins de negocia\u00e7\u00e3o em venda futura;<\/span><\/p>\n<p><b>Ativos Financeiros Medidos ao Valor Justo com Varia\u00e7\u00e3o no Patrim\u00f4nio L\u00edquido<\/b><span style=\"font-weight: 400;\"> &#8211; categoria usada para instrumentos financeiros que possuem valor justo relevante, mas n\u00e3o s\u00e3o alvo de negocia\u00e7\u00e3o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De acordo com a nova norma, o crit\u00e9rio de mensura\u00e7\u00e3o dos instrumentos financeiros na primeira categoria ser\u00e1 o <\/span><b>valor justo<\/b><span style=\"font-weight: 400;\">, enquanto que na segunda categoria ser\u00e1 o <\/span><b>custo amortizado<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<h3><b>Como se calcula a perda esperada?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">As exig\u00eancias previstas na IFRS 9 tamb\u00e9m introduzem um modelo de <\/span><b>perda de cr\u00e9dito esperada<\/b><span style=\"font-weight: 400;\">, substituindo o modelo de <\/span><b>perda incorrida<\/b><span style=\"font-weight: 400;\"> previsto na norma IAS 39.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O c\u00e1lculo da perda esperada (ECL) requer uma abordagem robusta que leve em conta os est\u00e1gios de deteriora\u00e7\u00e3o da carteira. A f\u00f3rmula utilizada segue as diretrizes de Basileia: PE (ECL) = PD x EAD x LGD, onde PD \u00e9 a Probabilidade de Default (Point-in-time), EAD \u00e9 a Exposi\u00e7\u00e3o financeira no momento do default, e LGD \u00e9 a porcentagem da perda financeira do montante que entrou em default.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A metodologia para estimar a PD TTC (Through the Cycle) pode incluir Modelos de S\u00e9ries Temporais, Modelos de Rolagem, Modelo Log\u00edstico Ordinal, ou Modelo de Sobreviv\u00eancia, entre outros. A calibra\u00e7\u00e3o da PD TTC utilizando vari\u00e1veis macroecon\u00f4micas \u00e9 essencial para ajust\u00e1-la ao comportamento do mercado, resultando na PD PIT (Point-in-time).<\/span><\/p>\n<h3><b>O que significa perdas incorridas?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Antes da <\/span><a href=\"https:\/\/sinqia.com.br\/2023\/12\/11\/implementacao-ifrs-9\/\"><span style=\"font-weight: 400;\">implementa\u00e7\u00e3o da IFRS 9<\/span><\/a><span style=\"font-weight: 400;\"> no Brasil, as perdas incorridas eram tratadas como previs\u00edveis ou esperadas. No entanto, com a introdu\u00e7\u00e3o da IFRS 9, as perdas s\u00e3o previstas com base em modelos de perda de cr\u00e9dito esperada.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Desse modo, essa mudan\u00e7a significativa exige ajustes nos modelos de perda de cr\u00e9dito das institui\u00e7\u00f5es financeiras, afetando a defini\u00e7\u00e3o do modelo de risco, a metodologia da provis\u00e3o e os modelos operacionais.<\/span><\/p>\n<h2><b>Painel IFRS da Sinqia<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">O <a href=\"https:\/\/sinqia.com.br\/2024\/04\/11\/resolucao-4966\/\">Painel IFRS<\/a> \u00e9 uma solu\u00e7\u00e3o robusta lan\u00e7ada pela Sinqia com o objetivo de simplificar a adequa\u00e7\u00e3o de empresas \u00e0s normas cont\u00e1beis <\/span><b>IFRS 9<\/b><span style=\"font-weight: 400;\"> e <\/span><a href=\"https:\/\/sinqia.com.br\/2022\/06\/01\/fique-atento-para-a-adequacao-da-resolucao-4-966-21\/\"><b>CMN 4.966<\/b><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Com ampla cobertura, esse painel funciona como um modelo SaaS, sendo capaz de efetuar c\u00e1lculos de diferentes complexidades e de maneira simult\u00e2nea, al\u00e9m de gerar relat\u00f3rios e dashboards no pr\u00f3prio sistema.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00e9m disso, outros diferenciais do Painel IFRS da Sinqia incluem:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Integra\u00e7\u00e3o nativa e terceirizada capaz de abranger todos os requisitos para uma apura\u00e7\u00e3o fiel das perdas esperadas;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Banco de dados completo com algoritmos avan\u00e7ados que oferecem maior precis\u00e3o nos resultados;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Alta parametriza\u00e7\u00e3o e flexibilidade para adaptar os c\u00e1lculos conforme sua pol\u00edtica interna, segmento e modelo de neg\u00f3cio;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gera\u00e7\u00e3o de relat\u00f3rios que n\u00e3o s\u00f3 contribuem para tomada de decis\u00e3o informada, como s\u00e3o compat\u00edveis com as obriga\u00e7\u00f5es regulat\u00f3rias;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Por fim, com o Painel IFRS da Sinqia, sua empresa consegue<\/span> <b>calcular a IFRS 9<\/b><span style=\"font-weight: 400;\"> com mais tranquilidade e seguran\u00e7a, passando a operar com demonstrativos financeiros que estejam em conformidade com as normas vigentes. <\/span><a href=\"https:\/\/sinqia.com.br\/contato\/\"><span style=\"font-weight: 400;\">Entre em contato com os nossos especialistas para saber mais<\/span><\/a><span style=\"font-weight: 400;\">!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Desde janeiro de 2018, est\u00e1 em vigor a IFRS 9, norma internacional aplic\u00e1vel a bancos, administradoras e diversas outras institui\u00e7\u00f5es financeiras. A nova regra trouxe mudan\u00e7as fundamentais na contabiliza\u00e7\u00e3o de instrumentos financeiros, o que gerou d\u00favidas no mercado sobre como calcular a IFRS 9. A IFRS 9 prop\u00f5e a uniformiza\u00e7\u00e3o de procedimentos cont\u00e1beis e pol\u00edticas [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":49931,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[997],"tags":[52,871,965,83,8],"class_list":["post-49126","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulamentacao","tag-bancos","tag-contabilidade","tag-ifrs-9","tag-setor-financeiro","tag-tecnologia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Como calcular a IFRS 9? 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