Understanding Coligadas and the Importance of Accounting Policies

André Gonçalves de Freitas

Hatched by André Gonçalves de Freitas

Jun 01, 2024

3 min read


Understanding Coligadas and the Importance of Accounting Policies


In the world of business, partnerships and affiliations play a crucial role in expanding opportunities and sharing resources. One such concept is the idea of "sociedades coligadas" or affiliated societies. These are companies in which another company holds a stake of 10% or more without having control over it. In this article, we will explore the significance of coligadas and delve into the technical aspects of accounting policies.

Sociedades Coligadas: Exploring the Concept:

A sociedade coligada, also known as a filiada, refers to a society in which one company holds a stake of 10% or more in the capital of another company without controlling it. This type of affiliation allows for shared resources, joint ventures, and strategic partnerships. While the coligada may not have control over the affiliated company, it still holds a significant stake in its capital, making it a valuable relationship.

Understanding Accounting Policies:

Accounting policies serve as a set of guidelines and principles that companies follow while preparing their financial statements. These policies help in providing consistency, transparency, and comparability in financial reporting. The CPC 23, known as "Políticas Contábeis, Mudança de Estimativa e Retificação de Erro," outlines the technicalities involved in accounting policies.

Importance of Accounting Policies in Coligadas:

In the context of coligadas, accounting policies become essential for ensuring accurate and reliable financial reporting. Since coligadas are affiliated companies, their financial statements need to be prepared in a manner that reflects their relationship. Consistency in accounting policies allows for a fair representation of the financial position, performance, and cash flows of both the coligada and the affiliating company.

Connecting the Dots: Common Points:

When exploring the concepts of sociedades coligadas and accounting policies, certain common points emerge. Both concepts emphasize the need for a strong understanding of financial relationships and accurate reporting. Accounting policies play a crucial role in maintaining consistency and transparency, which is vital in the context of coligadas.

Insights and Unique Ideas:

While the concept of sociedades coligadas may seem straightforward, there are unique insights that can be gained from studying this phenomenon. By examining the affiliations and partnerships between companies, researchers can identify trends, patterns, and successful strategies employed by coligadas. These insights can be valuable for companies looking to establish similar affiliations and make informed business decisions.

Actionable Advice:

  • 1. Understand the legal and financial implications: Before entering into a coligada relationship, it is crucial to thoroughly understand the legal and financial implications. Consult with legal and financial experts to ensure compliance and to protect your interests.
  • 2. Establish clear accounting policies: Establishing clear accounting policies that align with the coligada relationship is essential. This ensures consistency and transparency in financial reporting, allowing for accurate analysis and decision-making.
  • 3. Regularly review and update accounting policies: As the business landscape evolves, it is important to regularly review and update accounting policies to reflect any changes in the coligada relationship or regulatory requirements. Stay informed and adapt accordingly to maintain accurate financial reporting.


Sociedades coligadas provide companies with opportunities for growth and collaboration. In the context of financial reporting, accounting policies play a crucial role in maintaining consistency and transparency. By understanding the concept of coligadas and implementing appropriate accounting policies, companies can ensure accurate and reliable financial reporting. It is vital to stay informed, seek expert advice, and regularly review and update accounting policies to adapt to changing circumstances.

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