A clareza contábil
Autor | Robson Zanetti |
Cargo | Mestre e doutorando em Direito Comercial pela Universitè de Paris 1 Panthéon-Sorbonne. Especialista em Direito Comercial pela Università degli Studi di Milano. E-mail: robsonzanetti@hotmail.com |
Temos assistido aos recentes escândalos do mundo corporativo nos EUA envolvendo empresas como a Enron, WorldCom, Merril Lynch, Xerox... cujas práticas contábeis são reprovadas em virtude de não espelharem contabilmente uma imagem real de seu balanço patrimonial trazendo prejuízos a terceiros.
No Brasil a questão contábil é abordada nos artigos 10 e s. do Código Comercial e 175 e s. da Lei n.º 6404 de 15 de novembro de 1976 em matéria de sociedade anônima e ela deve ser analisada com cuidado para que aqui também terceiros não sejam lesados.
O artigo 176 da Lei n.º 6404/76 estabelece que as demonstrações financeiras das companhias deverão exprimir "com clareza" sua situação patrimonial e as mutações ocorridas no exercício que tem duração de um ano.
Esta clareza a qual a lei se refere não é nada clara e pode nos levar a várias interpretações, pois, esta clareza deve ser formal ou real? A clareza deve refletir o patrimônio, a situação financeira e o resultado da empresa não somente sob o ponto de vista formal, mas sim real.
O patrimônio da empresa constitui para terceiros uma garantia imediata ao recebimento de seus créditos, o exame financeiro serve para...
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