{"id":3235,"date":"2024-08-30T16:43:45","date_gmt":"2024-08-30T19:43:45","guid":{"rendered":"https:\/\/transparencia.cfp.org.br\/crp22\/?post_type=financa&#038;p=3235"},"modified":"2024-08-30T16:43:45","modified_gmt":"2024-08-30T19:43:45","slug":"variacoes-patrimoniais-2023","status":"publish","type":"financa","link":"https:\/\/transparencia.cfp.org.br\/crp22\/financa\/variacoes-patrimoniais-2023\/","title":{"rendered":"Varia\u00e7\u00f5es Patrimoniais 2023"},"content":{"rendered":"<p>Demonstra as altera\u00e7\u00f5es verificadas no patrim\u00f4nio consistem nas varia\u00e7\u00f5es quantitativas e qualitativas. As varia\u00e7\u00f5es quantitativas s\u00e3o decorrentes de transa\u00e7\u00f5es no setor p\u00fablico que aumentam ou diminuem o patrim\u00f4nio l\u00edquido. J\u00e1 as varia\u00e7\u00f5es qualitativas s\u00e3o decorrentes de transa\u00e7\u00f5es no setor p\u00fablico que alteram a composi\u00e7\u00e3o dos elementos patrimoniais sem afetar o patrim\u00f4nio l\u00edquido, O resultado patrimonial (super\u00e1vit ou d\u00e9ficit) do per\u00edodo \u00e9 apurado pelo confronto entre as varia\u00e7\u00f5es patrimoniais quantitativas aumentativas e diminutivas.<\/p>\n<p>No setor p\u00fablico o resultado patrimonial \u00e9 evidenciado pelo super\u00e1vit ou d\u00e9ficit, equivalente no setor privado ao lucro ou preju\u00edzo l\u00edquido que \u00e9 apurado na Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio.<\/p>\n","protected":false},"author":72,"template":"","financa_demonstrativo":[40],"class_list":["post-3235","financa","type-financa","status-publish","hentry","financa_demonstrativo-variacoes-patrimoniais"],"_links":{"self":[{"href":"https:\/\/transparencia.cfp.org.br\/crp22\/wp-json\/wp\/v2\/financa\/3235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/transparencia.cfp.org.br\/crp22\/wp-json\/wp\/v2\/financa"}],"about":[{"href":"https:\/\/transparencia.cfp.org.br\/crp22\/wp-json\/wp\/v2\/types\/financa"}],"author":[{"embeddable":true,"href":"https:\/\/transparencia.cfp.org.br\/crp22\/wp-json\/wp\/v2\/users\/72"}],"version-history":[{"count":1,"href":"https:\/\/transparencia.cfp.org.br\/crp22\/wp-json\/wp\/v2\/financa\/3235\/revisions"}],"predecessor-version":[{"id":3237,"href":"https:\/\/transparencia.cfp.org.br\/crp22\/wp-json\/wp\/v2\/financa\/3235\/revisions\/3237"}],"wp:attachment":[{"href":"https:\/\/transparencia.cfp.org.br\/crp22\/wp-json\/wp\/v2\/media?parent=3235"}],"wp:term":[{"taxonomy":"financa_demonstrativo","embeddable":true,"href":"https:\/\/transparencia.cfp.org.br\/crp22\/wp-json\/wp\/v2\/financa_demonstrativo?post=3235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}