Previous verification in the judicial recovery processing

• Autor(a) principal: Magalhães, Rodrigo Almeida
• Data de Publicação: 2024
• Outros Autores: Morais, Walter Coelho de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Scientia Iuris (Online)
• Texto Completo: https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/44914
• topic: Recuperação judicial. Análise contábil. Viabilidade empresarial.; Judicial recovery. Accounting analysis. Business viability.

The paper intends to analyze the legislation of companies in crisis (Law 11.101/2005) and the amendments proposed by Law 14.112/2020. The methodology to be used is the purpose of applied research, with exploratory objective, in a qualitative-quantitative approach, by deductive method, through bibliographic research, jurisprudence and data collection. Initially, a contextualization of the theme is made, then it moves on to an approach of accounting indices to verify a better system for verifying the company's capacity to remedy its economic-financial crisis. Afterwards, empirical data referring to judicial reorganizations existing in Brazil in recent years are presented and proposes an improvement in reorganization legislation. It is intended, therefore, that with the considerations presented, the Judiciary receives the request for the request for judicial recovery, including a preliminary expert opinion with accounting models of the indicators of insolvency, liquidity, as well as the exposure of the cash flow generated, in the three recent years, by the cash flow statement accounting report. Still, it is necessary to have, in the preliminary expert opinion, information on the wealth generated and distributed through the social balance sheet, which would be the accounting report of the statements of added value.