Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial
Arquivos
Tipo
Dissertação
Data de publicação
2021-05-31
Periódico
Citações (Scopus)
Autores
Taveira, Larissa
Orientador
Formigoni, Henrique
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Geron, Cecilia Moraes Santostaso
Grecco, Marta Cristina Pelucio
Grecco, Marta Cristina Pelucio
Programa
Controladoria e Finanças Empresariais
Resumo
Scope of the study: This work aims to identify the requirements for the accounting recognition
of an asset, specifically of a federal tax credit resulting from a lawsuit, and correlate them with
the characteristics of a final decision, in order to identify the right moment and the appropriate
amount to the accounting recognition.
Method: This is an exploratory research with a qualitative approach. As for data collection, it
was carried out based on a bibliographic survey (books, articles, legislation and accounting
standards) and the application of a questionnaire to lawyers, accountants and auditors. Through
discursive textual analysis, we sought to group the answers obtained and find answers to the
objective of the study.
Results: The requirements for accounting recognition of the federal tax credit resulting from a
final and unappealable lawsuit were identified, identifying the time and the appropriate amount
for the purposes of its registration. Thus, a flowchart of the accounting recognition of a tax
credit resulting from a final and unappealable lawsuit was prepared.
Practical implications / Contributions: As practical implications, there is the possibility of
greater compliance in the adoption of accounting practices, increasing the comparability of
financial statements and improving the quality of accounting information, since it allows greater
predictability in relation to the recognition of values arising from unappealable lawsuits. Thus,
it contributes to the academy, adding information to studies in the accounting and tax area, as
well as to the business environment, clarifying the analysis and determination of the moment
and amount of the tax credit to be recognized in the accounting, arising from lawsuits final and
unappealable
Impacts: As technological products resulting from this work, there are: a conclusive technical
report, whose impact is social, since the results are directed to companies, covering, primarily,
the organizational dimension; and a flowchart of the accounting recognition of a tax credit
resulting from a final and unappealable lawsuit. The organizational impact of this study affects
the management of institutions and companies, allowing for a reduction in the asymmetry of
economic and financial information and for promoting an improvement in the organizational
management of companies.
Originality: The originality of the study consists of the topic addressed and the form of its
development, as no qualitative studies have been identified that have analyzed the requirements
for the accounting recognition of an asset, more specifically a federal tax credit resulting from
a lawsuit, to correlate them with the characteristics of a final and unappealable decision, in
order to identify the time and the appropriate amount for the purposes of their accounting
recognition. The issues explored in this work contribute to the decision-making by the
company's management, allowing greater robustness in the decisions regarding the moment and the amount of the tax credit to be recognized in the accounting.
Descrição
Palavras-chave
ativo , crédito fiscal federal , discussão judicial , reconhecimento contábil , requisitos
Assuntos Scopus
Citação
TAVEIRA, Larissa. Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial. 2021. 74 f. Dissertação (Mestrado Profissional em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2021.