文章基本信息

标题：Interfaces jurídico-contábeis em processos de recuperação judicial na Comarca de São Paulo
本地全文：下载
作者：Ivam Ricardo Peleias ; Sérgio Moro Jr. ; Elionor Farah Jreige Weffort 等
期刊名称：Enfoque: Reflexão Contábil
印刷版ISSN：1984-882X
出版年度：2016
卷号：35
期号：2
页码：17-34
语种：Portuguese
出版社：Universidade Estadual de Maringá
摘要：Judicial reorganization, based on Brazilian Law 11.101/2005, has legal and accounting connections, and is responsible for studying the presence of Accountancy and accountants in six judicial processes, in two bankruptcy and judicial reorganization courts - Fórum João Mendes Jr. – São Paulo city, Brazil. It is a descriptive research, based on documental and content analysis, with the triangulation of interviews with judges, four legal administrators and the analysis of six processes by debtor companies. Accountancy appears in the analysed processes, through the financial statements joined by debtor companies. The accountants act as court appointed experts, helping judges and legal administrators. However, they do not act as managers. It was found the timid presence of Accountancy and accountants in the analyzed processes. Judicial reorganization is deferred without a deep accountant analysis of the joined financial statements, to help the debtor companies.
关键词：Contabilidade. Contador. Perícia Contábil. Recuperação Judicial. Brasil