Reconhecimento das informações econômicas decorrentes do contencioso tributário nas demonstrações contábeis: uma análise das normas de convergência ao IAS 37 diante das normas processuais vigentes

• Ano de defesa: 2021
• Autor(a) principal: Arca, Daniela Leme
• Orientador(a): Formigoni, Henrique
• Banca de defesa: Segura, Liliane Cristina , Slavov, Tiago Nascimento Borges
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: informações contábeis; provisão; passivo contingente; questões tributárias; normas processuais; precedentes judiciais
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS
• Link de acesso: https://dspace.mackenzie.br/handle/10899/28476

Purpose: The purpose of this paper is to set the criteria that can be used by listed companies to assess financial-economic information related to tax matters through the review of accounting rules converging to IFRS, especially Technical Statements CPC 00 (R2) and CPC 25 in contrast to the current procedural rules (Brazilian Civil Procedures Code of 2015) in the Brazilian legal system. Design/Methotology/Approach: This is an exploratory research with a qualitative approach. The data collected is comprised of documents. Said documents have been reviewed under general principles and propositions (laws and accounting criteria set forth by the CPC). The reviews were made according to 3 factors: (i) review of tax claims based on legal matters that will be judged by STF and STJ; (ii) tax claims based on matters of fact that will not be judged by neither STF nor STJ; and (iii) administrative tax claims Results: By means of the qualitative review being performed, and its results, we have identified some criteria that can be adopted for the acknowledgement of financial-economic information related to tax matters by listed Companies, as per the accounting rules for the convergence to IFRS, especially Technical Statements CPC 00 (R2) and CPC 25, in contrast to the current procedural rules (CPC/15) in the Brazilian legal framework relating to abiding to court ruling and higher courts precedents. Practical implication: As a practical implication, we have the possibility of a bigger conformity in the adoption of accounting practices, increasing the comparability of financial statements and the improvement of accounting information. Therefore, we are contributing to academia, adding information to studies of both accounting and tax fields, as well as corporate, creating an enlightening material when it comes to the criteria necessary for the accounting of amounts arising out of judicial claims. Through the creation of a system of precedents, one has identified a bigger foreseeability in connection with the acknowledgement of amounts arising from tax matters. Impacts: As a technological tool resulting from this work, we have the conclusive technical report, which impact is social, for the results are designed for companies, aiming primarily at its organization. The impact of this study is felt on the governance of Companies and firms, by allowing the reduction of assimetries in financial-economic information, and by promoting an improvement in the governance of companies. Originality: The originality of the study lies on the approached subject and in the way it is developed, since there has been no qualitative study reviewing accounting rules together with the procedural rules that created a system of precedent, with the intent of securing faster speed and bigger legal certainty from the Judiciary.