A contabilidade nos processos de recuperação judicial:análise na comarca de São Paulo

Abstract

The recovery of companies instituted by the Law nº 11.101/05 presents some countable aspects being, therefore, natural that if it has the performance of accountants during the phases of the process of judicial recovery. The objective of this research was to identify and to analyze the performance of the accountant and the use of the Accounting in the processes of judicial recovery, next to the specialized poles of bankruptcy and judicial recovery of the Fórum João Mendes Jr - São Paulo - SP. The research is exploratory and descriptive. The techniques of bibliographical research had been used, documentary, content analysis, beyond the triangulation of the data. The Accounting meets present in the analyzed processes of judicial recovery, however, of shy form, opposing some principles of the law of recovery of the companies, as of the viability of the company. The raised and analyzed information had disclosed that the Accounting possess an important paper in the judicial recovery of the companies, making possible to the interested parties the verification of the viability of the recovery of the debtor. It is evidenced in the form of the countable demonstrations presented by the debtor next to the complaint brief and in the plan of recovery. It was evidenced that the accountant possess a great field of performance in the function of counting connoisseur, being nominated for the magistrate or indicated by the judicial trustee to give support to them in the countable questions. The research evidenced that for little participation of the creditors in the judicial recovery it moves away a chance from performance for the accountants, who would assist committee of creditors in the supervision of the fulfillment of the debtor's recovery. It was also evidenced, that the judicial recovery is granted without the accomplishment of a deeper analysis, on the part of the magistrates, how much to the countable demonstrations presented by the debtor. It´s sends regards to be enclosed in the Law nº 11.101/05 forecast regarding the nomination of a expert accountant who would offer a countable finding contends the analysis of the patrimonial situation of the debtor, allowing to the magistrate to evidence if the same it possess or conditions not to surpass the situation of economic and financial crisis, consonant foreseen in article 47 of the related law.