Teoria da contabilidade

MÁRCIA REGINA MOURA DE ANDRADE

TEMÁRIO: TEORIA DA CONTABILIDADE

COMO MENSURAR O PATRIMÔNIO LÍQUIDO DE UMA EMPRESA?
ESTUDO DAS METODOLOGIAS ALTERNATIVAS SEGUNDO A CONCEPÇÃO DA TEORIA DA CONTABILIDADE.

ABSTRACT This article aims at analyzing, among the different alternatives of measurement of asset and demanded liability presented by the Accounting Theory, the one which indicates a precise value for net equity, according entrepreneur’s view. In order to approach the question, we considered that if an entity’s asset and demanded liability are correctly measured and if the net equity is indicated by the difference between these two, then the net equity would be also correctly measured. Thus, would it be possible to state that there is a more accurate methodology for evaluating an entity’s asset and demanded liability, considering the alternatives of measurement presented by the Accounting Theory?
The present study approaches specifically the problem of measuring asset and demanded liability, and tries to investigate if there is a better way of doing it, considering the results that can be obtained. This study does not aim at presenting a solution for the question raised, because of its complexity, but to demonstrate the lack of clarity found in the accounting and normative literature. This fact gives support to the application of the several different alternatives of evaluation proposed by the Accounting Theory. RESUMO O objetivo deste trabalho é analisar qual metodologia, dentre as diversas alternativas de mensuração de ativos e passivos exigíveis apresentadas pela Teoria da Contabilidade, proporcionaria um valor mais aproximado da realidade do patrimônio líquido de uma empresa, sob a ótica do proprietário. Para abordar a questão proposta, considera-se como premissa básica o fato de que se os ativos e passivos exigíveis de uma entidade estiverem sendo mensurados por valor mais