{"id":116475,"date":"2026-05-21T09:57:00","date_gmt":"2026-05-21T07:57:00","guid":{"rendered":"https:\/\/insights.onequity.com\/?p=116475"},"modified":"2026-05-21T10:28:17","modified_gmt":"2026-05-21T08:28:17","slug":"explicacao-sobre-impairment-de-ativos","status":"publish","type":"post","link":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/","title":{"rendered":"Explica\u00e7\u00e3o Sobre Impairment de Ativos"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O impairment de ativos ocorre quando uma empresa determina que um de seus ativos vale menos do que o valor registrado em suas demonstra\u00e7\u00f5es financeiras. Esse processo \u00e9 uma parte essencial do reporte financeiro, pois garante que as contas da empresa reflitam a realidade econ\u00f4mica, em vez de avalia\u00e7\u00f5es desatualizadas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para investidores de n\u00edvel iniciante a intermedi\u00e1rio, entender o impairment \u00e9 importante porque esses ajustes podem impactar significativamente os lucros, o sentimento do mercado e o desempenho das a\u00e7\u00f5es. Embora as perdas por impairment sejam frequentemente descritas como despesas n\u00e3o monet\u00e1rias, elas podem revelar problemas operacionais ou estrat\u00e9gicos mais profundos dentro de um neg\u00f3cio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este guia explica como o impairment funciona, o que o causa, como as empresas o calculam e como os investidores podem interpretar esses ajustes ao analisar demonstra\u00e7\u00f5es financeiras.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Entendendo o Impairment de Ativos<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quando uma empresa adquire um ativo, ele \u00e9 inicialmente registrado pelo seu pre\u00e7o de compra original, tamb\u00e9m conhecido como custo hist\u00f3rico. Com o tempo, muitos ativos perdem valor gradualmente por meio de deprecia\u00e7\u00e3o ou amortiza\u00e7\u00e3o. O valor restante apresentado no balan\u00e7o patrimonial \u00e9 chamado de valor cont\u00e1bil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No entanto, as condi\u00e7\u00f5es de mercado e o desempenho do neg\u00f3cio podem mudar inesperadamente. Se o valor real de mercado do ativo cair significativamente abaixo do seu valor cont\u00e1bil, a empresa pode ser obrigada a reconhecer uma perda por impairment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em termos simples:<br>Valor cont\u00e1bil: o valor registrado no balan\u00e7o patrimonial<br>Valor justo: o valor estimado real do ativo no mercado<br>Impairment: a redu\u00e7\u00e3o necess\u00e1ria quando o valor justo fica abaixo do valor cont\u00e1bil<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O objetivo do impairment \u00e9 evitar que as empresas superestimem o valor de seus ativos e sua for\u00e7a financeira.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Causas comuns de Impairment de Ativos<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Os ajustes por impairment geralmente s\u00e3o provocados por mudan\u00e7as relevantes, internas ou externas, que reduzem o valor econ\u00f4mico futuro de um ativo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tecnologia obsoleta<\/strong><br>A r\u00e1pida inova\u00e7\u00e3o pode tornar ativos obsoletos. Equipamentos, softwares ou infraestruturas projetados para tecnologias antigas podem perder relev\u00e2ncia conforme os setores evoluem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mudan\u00e7as regulat\u00f3rias<\/strong><br>Altera\u00e7\u00f5es em leis ambientais, regulamenta\u00e7\u00f5es do setor ou pol\u00edticas governamentais podem reduzir a utilidade de certos ativos ou at\u00e9 torn\u00e1-los inutiliz\u00e1veis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Desacelera\u00e7\u00e3o econ\u00f4mica<\/strong><br>Condi\u00e7\u00f5es econ\u00f4micas fracas podem reduzir a demanda, diminuir receitas e afetar a rentabilidade esperada de ativos ligados a setores impactados.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Aquisi\u00e7\u00f5es malsucedidas e risco de goodwill<\/strong><br>Uma das fontes mais comuns de impairment vem de aquisi\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quando uma empresa adquire outra por um valor superior ao dos seus ativos identific\u00e1veis, a diferen\u00e7a \u00e9 registrada como goodwill. Esse valor representa ativos intang\u00edveis como marca, relacionamento com clientes ou posicionamento de mercado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se o neg\u00f3cio adquirido tiver desempenho abaixo do esperado, a empresa pode precisar reduzir esse goodwill por meio de um impairment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Como as empresas medem o Impairment<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De acordo com normas cont\u00e1beis como os Generally Accepted Accounting Principles (GAAP), o teste de impairment segue um processo estruturado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passo 1: Teste de recuperabilidade<br>A empresa estima os fluxos de caixa futuros esperados do ativo. Se esses fluxos forem menores do que o valor cont\u00e1bil, o ativo pode estar desvalorizado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passo 2: C\u00e1lculo da perda por impairment<br>A empresa compara o valor cont\u00e1bil com o valor justo. A diferen\u00e7a entre eles \u00e9 registrada como perda por impairment na demonstra\u00e7\u00e3o de resultados.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esse ajuste reduz tanto o lucro reportado quanto o valor do ativo no balan\u00e7o patrimonial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Por que o impairment de goodwill importa<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O impairment de goodwill \u00e9 acompanhado de perto pelos investidores, pois pode indicar que a empresa pagou caro demais por uma aquisi\u00e7\u00e3o ou n\u00e3o conseguiu atingir o crescimento esperado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nos mercados atuais, muitas empresas dependem fortemente de ativos intang\u00edveis como marcas, patentes, softwares e redes de clientes. Como resultado, o goodwill pode representar uma parcela significativa dos ativos totais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Um exemplo relevante foi a Kraft Heinz, que anunciou uma baixa bilion\u00e1ria de goodwill em 2019 ap\u00f3s a perda de competitividade de v\u00e1rias marcas e a queda na demanda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para investidores, empresas com altos n\u00edveis de goodwill combinados com crescimento lento ou queda na rentabilidade merecem maior aten\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Como interpretar o Impairment como investidor<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nem todo impairment deve ser visto de forma negativa. O contexto \u00e9 essencial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cen\u00e1rio de ajuste<\/strong><br>Em alguns casos, novas equipes de gest\u00e3o reconhecem erros passados e registram grandes baixas no in\u00edcio de um processo de reestrutura\u00e7\u00e3o. Isso ajuda a \u201climpar\u201d o balan\u00e7o e estabelecer uma base mais realista para o crescimento futuro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cen\u00e1rio de alerta<\/strong><br>Impairments recorrentes podem indicar fraqueza operacional, m\u00e1 aloca\u00e7\u00e3o de capital ou perda de competitividade. Ajustes frequentes sugerem que a gest\u00e3o tem superestimado o valor de investimentos ou aquisi\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ao analisar impairment, os investidores devem considerar:<br>\u00c9 um ajuste pontual ou recorrente?<br>As receitas e a rentabilidade est\u00e3o melhorando ou piorando?<br>A empresa possui uma estrat\u00e9gia de longo prazo confi\u00e1vel?<br>O goodwill est\u00e1 excessivamente alto em rela\u00e7\u00e3o aos ativos totais?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essas perguntas ajudam a entender se o impairment reflete um problema tempor\u00e1rio ou estrutural.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Conclus\u00e3o<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O impairment de ativos \u00e9 um mecanismo cont\u00e1bil importante que obriga as empresas a ajustarem o valor de seus ativos quando as condi\u00e7\u00f5es econ\u00f4micas mudam. Embora seja frequentemente uma despesa n\u00e3o monet\u00e1ria, ele pode revelar informa\u00e7\u00f5es relevantes sobre decis\u00f5es de gest\u00e3o, aquisi\u00e7\u00f5es, posicionamento competitivo e sa\u00fade financeira.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para investidores, analisar impairment oferece uma vis\u00e3o mais profunda sobre a qualidade do balan\u00e7o e a sustentabilidade da estrat\u00e9gia de longo prazo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O impairment de ativos ocorre quando uma empresa determina que um de seus ativos vale menos do que o valor [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":116459,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[797,795],"tags":[],"class_list":["post-116475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-education-pt","category-intermediate-pt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Explica\u00e7\u00e3o Sobre Impairment de Ativos - OnEquity<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Explica\u00e7\u00e3o Sobre Impairment de Ativos - OnEquity\" \/>\n<meta property=\"og:description\" content=\"O impairment de ativos ocorre quando uma empresa determina que um de seus ativos vale menos do que o valor [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/\" \/>\n<meta property=\"og:site_name\" content=\"OnEquity\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-21T07:57:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-21T08:28:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/insights.onequity.com\/wp-content\/uploads\/2026\/05\/Asset-Impairment-Explained.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"850\" \/>\n\t<meta property=\"og:image:height\" content=\"550\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ari Ganesa\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ari Ganesa\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/\"},\"author\":{\"name\":\"Ari Ganesa\",\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/#\\\/schema\\\/person\\\/eae620a3a7e1aca94a37be1d88294e0f\"},\"headline\":\"Explica\u00e7\u00e3o Sobre Impairment de Ativos\",\"datePublished\":\"2026-05-21T07:57:00+00:00\",\"dateModified\":\"2026-05-21T08:28:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/\"},\"wordCount\":958,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/insights.onequity.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Asset-Impairment-Explained.jpg\",\"articleSection\":[\"Educa\u00e7\u00e3o\",\"Intermedi\u00e1rio\"],\"inLanguage\":\"pt\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/\",\"url\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/\",\"name\":\"Explica\u00e7\u00e3o Sobre Impairment de Ativos - OnEquity\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/insights.onequity.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Asset-Impairment-Explained.jpg\",\"datePublished\":\"2026-05-21T07:57:00+00:00\",\"dateModified\":\"2026-05-21T08:28:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/#breadcrumb\"},\"inLanguage\":\"pt\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt\",\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/#primaryimage\",\"url\":\"https:\\\/\\\/insights.onequity.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Asset-Impairment-Explained.jpg\",\"contentUrl\":\"https:\\\/\\\/insights.onequity.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Asset-Impairment-Explained.jpg\",\"width\":850,\"height\":550},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/explicacao-sobre-impairment-de-ativos\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Explica\u00e7\u00e3o Sobre Impairment de Ativos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/#website\",\"url\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/\",\"name\":\"OnEquity\",\"description\":\"Your trusted choice in online trading\",\"publisher\":{\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/#organization\",\"name\":\"OnEquity\",\"url\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt\",\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/insights.onequity.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/cropped-onequity-favicon.png\",\"contentUrl\":\"https:\\\/\\\/insights.onequity.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/cropped-onequity-favicon.png\",\"width\":512,\"height\":512,\"caption\":\"OnEquity\"},\"image\":{\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/#\\\/schema\\\/person\\\/eae620a3a7e1aca94a37be1d88294e0f\",\"name\":\"Ari Ganesa\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e1e84ea58883397ce696f715b264b6ff6eedfa580fbdcdb8beecc322797bcac8?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e1e84ea58883397ce696f715b264b6ff6eedfa580fbdcdb8beecc322797bcac8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e1e84ea58883397ce696f715b264b6ff6eedfa580fbdcdb8beecc322797bcac8?s=96&d=mm&r=g\",\"caption\":\"Ari Ganesa\"},\"url\":\"https:\\\/\\\/insights.onequity.com\\\/pt\\\/author\\\/ari\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Explica\u00e7\u00e3o Sobre Impairment de Ativos - OnEquity","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/","og_locale":"pt_PT","og_type":"article","og_title":"Explica\u00e7\u00e3o Sobre Impairment de Ativos - OnEquity","og_description":"O impairment de ativos ocorre quando uma empresa determina que um de seus ativos vale menos do que o valor [&hellip;]","og_url":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/","og_site_name":"OnEquity","article_published_time":"2026-05-21T07:57:00+00:00","article_modified_time":"2026-05-21T08:28:17+00:00","og_image":[{"width":850,"height":550,"url":"https:\/\/insights.onequity.com\/wp-content\/uploads\/2026\/05\/Asset-Impairment-Explained.jpg","type":"image\/jpeg"}],"author":"Ari Ganesa","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Ari Ganesa","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/#article","isPartOf":{"@id":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/"},"author":{"name":"Ari Ganesa","@id":"https:\/\/insights.onequity.com\/pt\/#\/schema\/person\/eae620a3a7e1aca94a37be1d88294e0f"},"headline":"Explica\u00e7\u00e3o Sobre Impairment de Ativos","datePublished":"2026-05-21T07:57:00+00:00","dateModified":"2026-05-21T08:28:17+00:00","mainEntityOfPage":{"@id":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/"},"wordCount":958,"commentCount":0,"publisher":{"@id":"https:\/\/insights.onequity.com\/pt\/#organization"},"image":{"@id":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/#primaryimage"},"thumbnailUrl":"https:\/\/insights.onequity.com\/wp-content\/uploads\/2026\/05\/Asset-Impairment-Explained.jpg","articleSection":["Educa\u00e7\u00e3o","Intermedi\u00e1rio"],"inLanguage":"pt","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/","url":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/","name":"Explica\u00e7\u00e3o Sobre Impairment de Ativos - OnEquity","isPartOf":{"@id":"https:\/\/insights.onequity.com\/pt\/#website"},"primaryImageOfPage":{"@id":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/#primaryimage"},"image":{"@id":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/#primaryimage"},"thumbnailUrl":"https:\/\/insights.onequity.com\/wp-content\/uploads\/2026\/05\/Asset-Impairment-Explained.jpg","datePublished":"2026-05-21T07:57:00+00:00","dateModified":"2026-05-21T08:28:17+00:00","breadcrumb":{"@id":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/#breadcrumb"},"inLanguage":"pt","potentialAction":[{"@type":"ReadAction","target":["https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/"]}]},{"@type":"ImageObject","inLanguage":"pt","@id":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/#primaryimage","url":"https:\/\/insights.onequity.com\/wp-content\/uploads\/2026\/05\/Asset-Impairment-Explained.jpg","contentUrl":"https:\/\/insights.onequity.com\/wp-content\/uploads\/2026\/05\/Asset-Impairment-Explained.jpg","width":850,"height":550},{"@type":"BreadcrumbList","@id":"https:\/\/insights.onequity.com\/pt\/explicacao-sobre-impairment-de-ativos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/insights.onequity.com\/pt\/"},{"@type":"ListItem","position":2,"name":"Explica\u00e7\u00e3o Sobre Impairment de Ativos"}]},{"@type":"WebSite","@id":"https:\/\/insights.onequity.com\/pt\/#website","url":"https:\/\/insights.onequity.com\/pt\/","name":"OnEquity","description":"Your trusted choice in online trading","publisher":{"@id":"https:\/\/insights.onequity.com\/pt\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/insights.onequity.com\/pt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt"},{"@type":"Organization","@id":"https:\/\/insights.onequity.com\/pt\/#organization","name":"OnEquity","url":"https:\/\/insights.onequity.com\/pt\/","logo":{"@type":"ImageObject","inLanguage":"pt","@id":"https:\/\/insights.onequity.com\/pt\/#\/schema\/logo\/image\/","url":"https:\/\/insights.onequity.com\/wp-content\/uploads\/2026\/01\/cropped-onequity-favicon.png","contentUrl":"https:\/\/insights.onequity.com\/wp-content\/uploads\/2026\/01\/cropped-onequity-favicon.png","width":512,"height":512,"caption":"OnEquity"},"image":{"@id":"https:\/\/insights.onequity.com\/pt\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/insights.onequity.com\/pt\/#\/schema\/person\/eae620a3a7e1aca94a37be1d88294e0f","name":"Ari Ganesa","image":{"@type":"ImageObject","inLanguage":"pt","@id":"https:\/\/secure.gravatar.com\/avatar\/e1e84ea58883397ce696f715b264b6ff6eedfa580fbdcdb8beecc322797bcac8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e1e84ea58883397ce696f715b264b6ff6eedfa580fbdcdb8beecc322797bcac8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e1e84ea58883397ce696f715b264b6ff6eedfa580fbdcdb8beecc322797bcac8?s=96&d=mm&r=g","caption":"Ari Ganesa"},"url":"https:\/\/insights.onequity.com\/pt\/author\/ari\/"}]}},"_links":{"self":[{"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/posts\/116475","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/comments?post=116475"}],"version-history":[{"count":1,"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/posts\/116475\/revisions"}],"predecessor-version":[{"id":116476,"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/posts\/116475\/revisions\/116476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/media\/116459"}],"wp:attachment":[{"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/media?parent=116475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/categories?post=116475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insights.onequity.com\/pt\/wp-json\/wp\/v2\/tags?post=116475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}