Contabilidade e análise de balanços para empresas de construção de imóveis para venda : uma contribuição à interpretação de suas demonstrações contábeis

Abstract

Globalization, economic estabilization and velocity of information are courrently topics of the modern world. Decision making demands fast e qualified information, therefore, for the accounting professions, a constantly evolution in preparing the managerial information and financial statements. Starting for this principle, it is important that these financial statements permit the full comprehension about the patrimonial situation of a company and also allow to stablish comparative parameters with the other companies which operate in the same sector. However, we could not forget that the elaboration of the financial statements follows some standards that many times do not permit a clear meaning for the accounting users, and specially those who are out of the analyzed companies. Therefore, just as professionals who do the accounting need constantly toimprove themselves and work for the evolution of the discipline, external users of accounting should keep in mind these technical limitations and look for alternatives in order to solve problems. This work aims, based on the study of accountancy of the facts which happens in the estate companies, to show that a serie of factors inherent of their proper activity harm the comprehension of their financial statements when they are analyzed under the optics of the traditional balance sheet analysis, demanding an extra effort, passing for some adjustments in their financial statements in order to adapt for the analysis.