Provisionamento de ativos de instituições financeiras pertencentes ao SFH: um enfoque à luz da teoria da contabilidade

Abstract

Abstract: The main objective of this work is to evaluate, on the one hand, the bad debt provision factors involved in the Housing Financial System - SFH analyzed from the perspective of the growing default in the 90s, and, on the other hand, the instruments of control implemented by the National Monetary Council - CMN, through the Central Bank of Brazil, which aim to minimize and disclose these risks throughout the National Financial System. This work intends to analyze the SFH, identifying some reasons for its decline, through a brief historical retrospective, from its emergence to the present day. Housing loans, as they are contracted with a long-term return, are more susceptible to the effects of changes in the economy, which intensified from the mid-1980s onwards. risk control in the National Financial System had and are having a great impact on the SFH. Any attempt at structural change to be implemented in this system involves a lengthy process, since the borrower is allowed to change contractual clauses agreed in the past, involving contracts in full force. In the course of this work, the evolution of norms and studies on the Housing Financial System and the impact of the change in the provisioning of the bad debt account generated in this system will be demonstrated.