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Em 01/01/2023, uma sociedade empresária adquiriu um imóvel para ser ocupado por seus proprietários por R$600.000, pagos à vista. A vida útil do imóvel foi estimada em dez anos e a sociedade empresária depreciava os seus ativos imobilizados de acordo com o método da linha reta. Em 31/12/2023, a sociedade empresária constatou que o valor recuperável do imóvel era de R$580.000. Em 01/01/2024, o imóvel foi transferido para Propriedade para Investimento e avaliado pelo valor justo, que foi estimado em R$610.000. No momento da transferência do ativo para Propriedade para Investimento, a diferença entre o valor justo e o valor líquido de depreciação deve ser contabilizado como

A receita de R$70.000.
B ajustes de avaliação patrimonial de R$70.000.
C receita de R$60.000 e ajustes de avaliação patrimonial de R$10.000.
D reversão da despesa de R$40.000 e ajustes de avaliação patrimonial de R$30.000.
E reversão da despesa de R$60.000 e ajustes de avaliação patrimonial de R$10.000.

Em 31/12/2023, uma sociedade empresária teve o seu capital social aumentado com a utilização de reservas. Assinale a opção que indica a demonstração contábil em que o fato é contabilizado.

A Demonstração do Valor Adicionado.
B Demonstração do Resultado do Exercício.
C Demonstração do Resultado Abrangente.
D Demonstração dos Fluxos de Caixa (método indireto).
E Demonstração das Mutações do Patrimônio Líquido.

Uma loja apresentava os seguintes dados em seu ativo, em 01/12/2023. • Disponibilidades: R$10.000; • Estoques com previsão de venda em até 6 meses: R$40.000; • Clientes com previsão de recebimento em 18 meses: R$50.000; • Terrenos destinados à valorização: R$60.000; • Perdas estimadas com crédito de liquidação duvidosa: R$500. Em dezembro de 2023, a loja constatou que a inadimplência era estimada em 4% e que os estoques tinham perdas estimadas de 10%. Considerando apenas esses fatos, assinale a opção que indica o ativo circulante da loja, em 31/12/2023.

A R$40.000.
B R$46.000.
C R$50.000.
D R$44.000.
E R$94.000.

Em preparação para a cobertura da Copa do Mundo de 2026, uma emissora de televisão escalou, em 2024, os jornalistas que iriam viajar para os países sede. A emissora programou treinamentos de espanhol e de inglês para esses jornalistas em 2025 e estimou que seriam gastos R$50.000 com o treinamento. Do valor, metade foi paga em junho de 2024 e o restante será pago em junho de 2025. No Balanço Patrimonial, elaborado semestralmente, deve-se reconhecer, em 30/06/2024,

A não deve haver reconhecimento.
B provisão para treinamento de R$25.000.
C provisão para treinamento de R$50.000.
D despesas antecipadas de R$25.000.
E despesas antecipadas de R$50.000.

De acordo com o Pronunciamento Técnico CPC 25- Provisões, Passivos Contingentes e Ativos Contingentes, deve-se reconhecer no Balanço Patrimonial, apenas

A os ativos contingentes.
B os passivos contingentes.
C as provisões para contingências.
D os ativos e os passivos contingentes.
E os passivos contingentes e as provisões para contingências.

Nas demonstrações contábeis de 31/12/2023, uma sociedade empresária reconheceu seus passivos de acordo com um novo tratamento contábil, por conta da emissão de um pronunciamento contábil, que exigia o novo tratamento. A sociedade empresária verificou que era possível aplicar o novo tratamento contábil de modo retrospectivo. A adoção do novo tratamento contábil é considerada mudança de

A estimativa, com aplicação futura.
B estimativa, com aplicação prospectiva.
C estimativa, com aplicação retrospectiva.
D política contábil, com aplicação prospectiva.
E política contábil, com aplicação retrospectiva.
Texto associado
Text I Energy Transition in a Transnational World Within the sphere of environmental law, the climate crisis is increasingly understood to be an intersectional challenge that implicates and exacerbates existing systemic challenges and prevailing pathways of inequality. From this vantage point climate change also creates opportunities for rethinking the role of law in limiting the destructive impacts of climate change and moving towards a more sustainable and equitable world in the process. This view is advanced by the climate justice movement, which is swelling in influence worldwide. Drawing from the environmental justice movement, the climate justice movement exposes not only how social and economic inequality has led to and perpetuates patterns of climate change, but also how climate change deepens inequality by disproportionately affecting the most vulnerable members of society. Climate justice seeks greater emphasis on this issue and advocates on the part of those most affected by climate change. The movement envisions a world which simultaneously curtails the negative effects of climate change and reshapes existing social, political, and economic relationships along the way. Amidst the overlapping crises of modern times, the modern climate justice movement is reviving dialogue at the intersection of feminism, environmentalism, social and economic justice, and other progressive law reform movements, as well as creating the space and momentum for intersectional ideas to flourish. For lawyers and legal scholars, the opportunity is to see climate change and environmental degradation within its broader social context and to seize upon the rule of law as a powerful tool for change. Nowhere are these intersecting challenges as acute as in the context of energy. One of the principal aims of the climate justice movement is to achieve a just and equitable transition from an extractive economy to a regenerative economy. This requires transitioning from fossil fuel-dependent to low and zero-carbon economies. However, the pathways for overhauling energy systems worldwide remain indeterminate. Energy systems are evolving in response to a combination of law and policy changes, developments in energy technologies, and market forces. Moreover, given both the entrenched nature of fossil fuel economies and the varied social, political, economic, and environmental factors that shape energy transition, pathways to decarbonization are bound to be beset with complex trade-offs, such as those between energy security and environmental objectives, or between energy choice and economies of scale. The precise contours of these systemic changes vary from country to country, and remain under-explored both within their national contexts and from a broader transnational perspective. This knowledge gap is critical. Understanding how, why, and to what end states are restructuring their energy economies is essential for transitioning to more environmentally sustainable and just societies worldwide. In short, this is an area in need of experimentation and iterative learning. It is a subject ripe for greater scholarly focus, particularly at the transnational level, where improved learning and sharing is indispensable for achieving the global-level shifts needed to address climate change. Adapted from: Etty, Thijs et al. “Energy Transition in a Transnational World.” Transnational Environmental Law 10.2 (2021): 197–204. Available athttps://www.cambridge.org/core/journals/transnational-environmentallaw/article/energy-transition-in-a-transnationalworld/9F9D4229588B39C0E5916DFBE82EA046

Analyse the statements below based on the text.

I. Climate justice supports the view that populations in disadvantage are impervious to the effects of climate change.

II. Efforts to link up with different movements are being expended by modern climate justice.

III. A keen understanding of how to revamp energy systems on a global scale has been achieved. Choose the correct answer:

A Only I is correct.
B Only II is correct.
C Only III is correct.
D Both I and II are correct.
E Both II and III are correct.
Texto associado
Text I Energy Transition in a Transnational World Within the sphere of environmental law, the climate crisis is increasingly understood to be an intersectional challenge that implicates and exacerbates existing systemic challenges and prevailing pathways of inequality. From this vantage point climate change also creates opportunities for rethinking the role of law in limiting the destructive impacts of climate change and moving towards a more sustainable and equitable world in the process. This view is advanced by the climate justice movement, which is swelling in influence worldwide. Drawing from the environmental justice movement, the climate justice movement exposes not only how social and economic inequality has led to and perpetuates patterns of climate change, but also how climate change deepens inequality by disproportionately affecting the most vulnerable members of society. Climate justice seeks greater emphasis on this issue and advocates on the part of those most affected by climate change. The movement envisions a world which simultaneously curtails the negative effects of climate change and reshapes existing social, political, and economic relationships along the way. Amidst the overlapping crises of modern times, the modern climate justice movement is reviving dialogue at the intersection of feminism, environmentalism, social and economic justice, and other progressive law reform movements, as well as creating the space and momentum for intersectional ideas to flourish. For lawyers and legal scholars, the opportunity is to see climate change and environmental degradation within its broader social context and to seize upon the rule of law as a powerful tool for change. Nowhere are these intersecting challenges as acute as in the context of energy. One of the principal aims of the climate justice movement is to achieve a just and equitable transition from an extractive economy to a regenerative economy. This requires transitioning from fossil fuel-dependent to low and zero-carbon economies. However, the pathways for overhauling energy systems worldwide remain indeterminate. Energy systems are evolving in response to a combination of law and policy changes, developments in energy technologies, and market forces. Moreover, given both the entrenched nature of fossil fuel economies and the varied social, political, economic, and environmental factors that shape energy transition, pathways to decarbonization are bound to be beset with complex trade-offs, such as those between energy security and environmental objectives, or between energy choice and economies of scale. The precise contours of these systemic changes vary from country to country, and remain under-explored both within their national contexts and from a broader transnational perspective. This knowledge gap is critical. Understanding how, why, and to what end states are restructuring their energy economies is essential for transitioning to more environmentally sustainable and just societies worldwide. In short, this is an area in need of experimentation and iterative learning. It is a subject ripe for greater scholarly focus, particularly at the transnational level, where improved learning and sharing is indispensable for achieving the global-level shifts needed to address climate change. Adapted from: Etty, Thijs et al. “Energy Transition in a Transnational World.” Transnational Environmental Law 10.2 (2021): 197–204. Available athttps://www.cambridge.org/core/journals/transnational-environmentallaw/article/energy-transition-in-a-transnationalworld/9F9D4229588B39C0E5916DFBE82EA046

According to the text, the influence of climate justice movement at present is

A ebbing.
B waning.
C stalling.
D mounting.
E dwindling.
Texto associado
Text I Energy Transition in a Transnational World Within the sphere of environmental law, the climate crisis is increasingly understood to be an intersectional challenge that implicates and exacerbates existing systemic challenges and prevailing pathways of inequality. From this vantage point climate change also creates opportunities for rethinking the role of law in limiting the destructive impacts of climate change and moving towards a more sustainable and equitable world in the process. This view is advanced by the climate justice movement, which is swelling in influence worldwide. Drawing from the environmental justice movement, the climate justice movement exposes not only how social and economic inequality has led to and perpetuates patterns of climate change, but also how climate change deepens inequality by disproportionately affecting the most vulnerable members of society. Climate justice seeks greater emphasis on this issue and advocates on the part of those most affected by climate change. The movement envisions a world which simultaneously curtails the negative effects of climate change and reshapes existing social, political, and economic relationships along the way. Amidst the overlapping crises of modern times, the modern climate justice movement is reviving dialogue at the intersection of feminism, environmentalism, social and economic justice, and other progressive law reform movements, as well as creating the space and momentum for intersectional ideas to flourish. For lawyers and legal scholars, the opportunity is to see climate change and environmental degradation within its broader social context and to seize upon the rule of law as a powerful tool for change. Nowhere are these intersecting challenges as acute as in the context of energy. One of the principal aims of the climate justice movement is to achieve a just and equitable transition from an extractive economy to a regenerative economy. This requires transitioning from fossil fuel-dependent to low and zero-carbon economies. However, the pathways for overhauling energy systems worldwide remain indeterminate. Energy systems are evolving in response to a combination of law and policy changes, developments in energy technologies, and market forces. Moreover, given both the entrenched nature of fossil fuel economies and the varied social, political, economic, and environmental factors that shape energy transition, pathways to decarbonization are bound to be beset with complex trade-offs, such as those between energy security and environmental objectives, or between energy choice and economies of scale. The precise contours of these systemic changes vary from country to country, and remain under-explored both within their national contexts and from a broader transnational perspective. This knowledge gap is critical. Understanding how, why, and to what end states are restructuring their energy economies is essential for transitioning to more environmentally sustainable and just societies worldwide. In short, this is an area in need of experimentation and iterative learning. It is a subject ripe for greater scholarly focus, particularly at the transnational level, where improved learning and sharing is indispensable for achieving the global-level shifts needed to address climate change. Adapted from: Etty, Thijs et al. “Energy Transition in a Transnational World.” Transnational Environmental Law 10.2 (2021): 197–204. Available athttps://www.cambridge.org/core/journals/transnational-environmentallaw/article/energy-transition-in-a-transnationalworld/9F9D4229588B39C0E5916DFBE82EA046

The verb in “curtails the negative effects” (1 st paragraph) means to

A cut back.
B carry out.
C bring about.
D put up with.
E look down on.
Texto associado
Text I Energy Transition in a Transnational World Within the sphere of environmental law, the climate crisis is increasingly understood to be an intersectional challenge that implicates and exacerbates existing systemic challenges and prevailing pathways of inequality. From this vantage point climate change also creates opportunities for rethinking the role of law in limiting the destructive impacts of climate change and moving towards a more sustainable and equitable world in the process. This view is advanced by the climate justice movement, which is swelling in influence worldwide. Drawing from the environmental justice movement, the climate justice movement exposes not only how social and economic inequality has led to and perpetuates patterns of climate change, but also how climate change deepens inequality by disproportionately affecting the most vulnerable members of society. Climate justice seeks greater emphasis on this issue and advocates on the part of those most affected by climate change. The movement envisions a world which simultaneously curtails the negative effects of climate change and reshapes existing social, political, and economic relationships along the way. Amidst the overlapping crises of modern times, the modern climate justice movement is reviving dialogue at the intersection of feminism, environmentalism, social and economic justice, and other progressive law reform movements, as well as creating the space and momentum for intersectional ideas to flourish. For lawyers and legal scholars, the opportunity is to see climate change and environmental degradation within its broader social context and to seize upon the rule of law as a powerful tool for change. Nowhere are these intersecting challenges as acute as in the context of energy. One of the principal aims of the climate justice movement is to achieve a just and equitable transition from an extractive economy to a regenerative economy. This requires transitioning from fossil fuel-dependent to low and zero-carbon economies. However, the pathways for overhauling energy systems worldwide remain indeterminate. Energy systems are evolving in response to a combination of law and policy changes, developments in energy technologies, and market forces. Moreover, given both the entrenched nature of fossil fuel economies and the varied social, political, economic, and environmental factors that shape energy transition, pathways to decarbonization are bound to be beset with complex trade-offs, such as those between energy security and environmental objectives, or between energy choice and economies of scale. The precise contours of these systemic changes vary from country to country, and remain under-explored both within their national contexts and from a broader transnational perspective. This knowledge gap is critical. Understanding how, why, and to what end states are restructuring their energy economies is essential for transitioning to more environmentally sustainable and just societies worldwide. In short, this is an area in need of experimentation and iterative learning. It is a subject ripe for greater scholarly focus, particularly at the transnational level, where improved learning and sharing is indispensable for achieving the global-level shifts needed to address climate change. Adapted from: Etty, Thijs et al. “Energy Transition in a Transnational World.” Transnational Environmental Law 10.2 (2021): 197–204. Available athttps://www.cambridge.org/core/journals/transnational-environmentallaw/article/energy-transition-in-a-transnationalworld/9F9D4229588B39C0E5916DFBE82EA046

When the authors mention “both the entrenched nature of fossil fuel economies and the varied social, political, economic, and environmental factors” (3 rd paragraph), they imply the exchanges aiming at decarbonization may be

A straightforward.
B undemanding.
C clearcut.
D smooth.
E knotty.