Provisões, contingências e normas contábeis: um estudo de gerenciamento de resultados com contencioso legal no brasil

The study is exploratory and triangulates information from lawyers and auditors, exploring the existence and the mechanism of earnings management through a litigation process and the actions to be taken for its mitigation. The study period is 2006 - 2010, which includes the introduction of act 11631 that incorporates changes to the corporations’ law and IFRS standards in Brazil. The provisions originated in administrative and judicial tax demands are elements that can be handled by the institutions that use the subjectivity in the interpretation and application of legislation by users and in procedures, in order to improve or worsen the accounting result, thus configuring earnings management practice. The research has shown that due to the intricate tax system in Brazil there is the possibility of earnings management via the constitution of provisions or not. It was also confirmed that after the issuance of ASB No. 25 the companies increased the disclosure of information on provisions, liabilities, assets and contingents. Key-words: earnings management. provision. asset contingent. liability contingent. auditors. litigation tax law. LISTA DE TABELAS Tabela 1:Techniques to ensure the trustworthiness of qualitative research 32 Tabela 2: Análise de Conteúdo de entrevistas - Auditores 38 Tabela 3: Análise de conteúdo de entrevistas - Advogados 39 Tabela 4: Provisões em relação a ativo e receitas 44 Tabela 5: Resultados – ANÁLISE

study is exploratory and triangulates information from lawyers and auditors, exploring the existence and the mechanism of earnings management through a litigation process and the actions to be taken for its mitigation. The study period is 2006 - 2010, which includes the introduction of act 11631 that incorporates changes to the corporations’ law and IFRS standards in Brazil. The provisions originated in administrative and judicial tax demands are elements that can be handled by the …

.............................................................................. 81 D) Roteiro de Aula ...................................................................................................................... 82 E) Atividade a ser desenvolvida eM aula ....................................................................................... 88 Anexo I – Lista de Questões da Operação .................................................................................... 88 Anexo…

great and that each epoch lives a set of rules that are of its own, i.e, they do not abandon the past, they do not break up with the traditions, although they shape or discipline the human facts according to the demands of the moment. Therefore, our intention is to verify the existence of these several categories of texts, characterize them linguistically and verify in the genre “sentence” the reflexes, by means of linguistic marks, of those text genres which were used in criminal…

varia: RTJ. Repositório Oficial de Jurisprudência do Supremo Tribunal Federal. Nome do editor varia: Imprensa Nacional / Supremo Tribunal Federal, 1957 a 2001; Editora Brasília Jurídica, 2002 a 2006; Supremo Tribunal Federal, 2007‑ . Disponível também em formato eletrônico a partir de abr. 1957: http://www.stf.jus.br/portal/indiceRtj/pesquisarIndiceRtj.asp. ISSN 0035‑0540. 1. Tribunal supremo, jurisprudência, Brasil. 2. Tribunal supremo, periódico, Brasil. I. Brasil. Supremo Tribunal…

Federal Technological University of Paraná, Curitiba, 2011. This thematic study was to demonstrate the degree of importance and attention it needs to conduct a bidding process, or in any of its forms, promoted by the Administration, under penalty of procedural irregularity, possible compensation and accountability of public officials. The study is supported in accordance with the present rules in the Federal Constitution, Law 8.666/93, Law 10.520/02, principles, jurisprudence and…

Regime Próprio de Previdência dos Servidores: Como Implementar? Uma Visão Prática e Teórica Luiz Gushiken Augusto Tadeu Ferrari Wanderley José de Freitas José Valdir Gomes Raul Miguel Freitas de Oliveira Coleção Previdência Social Volume 17 1 © 2002 Ministério da Previdência e Assistência Social Presidente da República: Fernando Henrique Cardoso Ministro da Previdência e Assistência Social: José Cechin Secretário Executivo: Johaness Eck Secretário de Previdência…

governance. In COBIT 4.1 framework, IT processes legal compliance is considered one of IT governance pillars, and it must be achieved starting with systematic compilation of legal requirements. However, no IT legal requirements catalog was identified by this research for public sector IT outsourcing, which is a problem, since Brazilian Court of Accounts has been verifying frequent non-compliances in IT outsourcing procurement and contracts. By this reason, a Legal Reference Framework…

PARTIR DOS FUNDAMENTOS DA NOVA FILOSOFIA DE PRODUÇÃO ........................................30 3.1.1 O Novo Paradigma da Produção.....................................................................30 3.1.2 Princípios da Produção Enxuta .......................................................................31 3.1.3 A Engenharia Simultânea aplicada ao processo de projeto...........................32 3.1.3.1 O Projeto como…

Instrumentos...", leia-se: "... Revogar a suspensão da homologação dos cursos teórico e prático de Mecânico de Manutenção Aeronáutica - Habilitações Célula, Grupo Motopropulsor e Aviônicos, e dos cursos práticos de Piloto Privado de Avião, Piloto Comercial de Avião e Instrutor de Voo de Avião..."; N o 2.604 - Homologar o curso de Treinamento de Solo em Aeronave Robinson 44, pelo período de 05 (cinco) anos, da Ultra Pilot Escola de Aviação, no Rio de Janeiro - RJ; N o 2.605 - Homologar os…