A consequência da adequação contábil dos clubes de futebol no Brasil frente a lei nº 14.193, de 6 de agosto de 2021
Tipo
TCC
Data de publicação
2024-07-04
Periódico
Citações (Scopus)
Autores
Santos, Wallace Luís Benedito dos
Orientador
Torres Junior, Fabiano
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Este trabalho investiga os impactos da Lei nº 14.193/2021, também chamada de Lei das Sociedades Anônimas do Futebol (SAFs), na contabilidade dos clubes de futebol brasileiros. A legislação trouxe mudanças significativas ao estabelecer requisitos para que os clubes se transformem em sociedades anônimas. Esse movimento visa promover maior profissionalização e sustentabilidade financeira dentro do cenário esportivo nacional. A pesquisa foca em como os clubes de futebol estão se adaptando às novas exigências contábeis impostas pela lei. Ao se transformar em sociedades anônimas, os clubes precisam cumprir com normas específicas que buscam aumentar a transparência e a eficiência na gestão financeira. O estudo explora os desafios e oportunidades que surgem durante esse processo de transição, destacando as dificuldades enfrentadas e os benefícios esperados. Além disso, o trabalho analisa os impactos nas demonstrações financeiras. A governança corporativa, que envolve as práticas e políticas de gestão e controle das organizações, também é um foco importante do estudo. A pesquisa avalia como essas mudanças afetam a gestão dos clubes, incluindo a tomada de
decisões estratégicas e a operação das entidades esportivas. Por meio de uma análise detalhada das mudanças contábeis e das novas normas regulatórias impostas pela Lei nº 14.193/2021, o trabalho busca contribuir para um melhor entendimento das consequências dessa adequação contábil. O objetivo é esclarecer como essas transformações impactam o atual mercado esportivo brasileiro, oferecendo ideias sobre as práticas e estratégias que podem ser adotadas pelos clubes para se adaptarem com sucesso às novas exigências legais.
This work investigates the impacts of Law No. 14,193/2021, also called the Law of Football Corporations (SAFs), on the accounting of Brazilian football clubs. The legislation brought significant changes by establishing requirements for clubs to transform into public limited companies. This movement aims to promote greater professionalization and financial sustainability within the national sports scene. The research focuses on how football clubs are adapting to the new accounting requirements imposed by law. When transforming into public limited companies, clubs need to comply with specific standards that seek to increase transparency and efficiency in financial management. The study explores the challenges and opportunities that arise during this transition process, highlighting the difficulties faced and the expected benefits. Furthermore, the work analyzes the impacts on the financial statements. Corporate governance, which involves organizations' management and control practices and policies, is also an important focus of the study. The research evaluates how these changes affect club management, including strategic decision-making and the operation of sports entities. Through a detailed analysis of accounting changes and new regulatory standards imposed by Law No. 14,193/2021, the work seeks to contribute to a better understanding of the consequences of this accounting adjustment. The objective is to clarify how these transformations impact the current Brazilian sports market, offering ideas about the practices and strategies that can be adopted by clubs to successfully adapt to the new legal requirements.
This work investigates the impacts of Law No. 14,193/2021, also called the Law of Football Corporations (SAFs), on the accounting of Brazilian football clubs. The legislation brought significant changes by establishing requirements for clubs to transform into public limited companies. This movement aims to promote greater professionalization and financial sustainability within the national sports scene. The research focuses on how football clubs are adapting to the new accounting requirements imposed by law. When transforming into public limited companies, clubs need to comply with specific standards that seek to increase transparency and efficiency in financial management. The study explores the challenges and opportunities that arise during this transition process, highlighting the difficulties faced and the expected benefits. Furthermore, the work analyzes the impacts on the financial statements. Corporate governance, which involves organizations' management and control practices and policies, is also an important focus of the study. The research evaluates how these changes affect club management, including strategic decision-making and the operation of sports entities. Through a detailed analysis of accounting changes and new regulatory standards imposed by Law No. 14,193/2021, the work seeks to contribute to a better understanding of the consequences of this accounting adjustment. The objective is to clarify how these transformations impact the current Brazilian sports market, offering ideas about the practices and strategies that can be adopted by clubs to successfully adapt to the new legal requirements.
Descrição
Palavras-chave
Sociedade Anônima de Futebol , Clubes , Governança Corporativa , Football Corporation , Clubs , Corporate Governance