Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | https://dspace.mackenzie.br/handle/10899/28481 |
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. |
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2021-12-15T19:38:35Z2021-12-15T19:38:35Z2021-05-31TAVEIRA, 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.https://dspace.mackenzie.br/handle/10899/28481Scope 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.Objetivo do Trabalho: Identificar os requisitos para o reconhecimento contábil de um ativo, mais especificamente de um crédito fiscal federal decorrente de ação judicial, e correlacionálos com as características de uma decisão transitada em julgado, a fim de identificar o momento e o montante adequado para fins do seu reconhecimento contábil. Metodologia: Trata-se de uma pesquisa do tipo exploratória com abordagem qualitativa. Quanto à coleta de dados, foi realizada a partir do levantamento bibliográfico (livros, artigos, legislação e normas contábeis) e da aplicação de questionário em advogados, contadores e auditores. Mediante a análise textual discursiva, agruparam-se as respostas obtidas e foram encontradas respostas ao objetivo do estudo. Resultados: Foram identificados os requisitos para reconhecimento contábil do crédito fiscal federal decorrente de ação judicial transitada em julgado, identificando o momento e o montante adequado para fins do seu registro. Dessa forma, foi elaborado um fluxograma do reconhecimento contábil de um crédito fiscal decorrente de uma ação judicial transitada em julgado. Implicações práticas/Contribuições: Como implicações práticas tem-se a possibilidade de maior conformidade na adoção de práticas contábeis, aumentando a comparabilidade das demonstrações financeiras e a melhoria na qualidade das informações contábeis, uma vez que, possibilita maior previsibilidade em relação ao reconhecimento dos valores decorrentes de ações judiciais transitadas em julgado. Contribui-se, assim, com a academia, acrescentando informações aos estudos da área contábil e tributária, bem como com o meio empresarial, esclarecendo quanto à análise e determinação do momento e do montante do crédito fiscal a ser reconhecido contabilmente, decorrentes de ações judiciais transitadas em julgado. Impactos: Como produtos tecnológicos decorrente deste trabalho tem-se: um relatório técnico conclusivo, cujo impacto é social, pois os resultados são direcionados às empresas, abrangendo, primordialmente, a dimensão organizacional; e um fluxograma do reconhecimento contábil de um crédito fiscal decorrente de uma ação judicial transitada em julgado. O impacto organizacional deste estudo afeta a gestão de instituições e empresas, permitindo a redução da assimetria das informações econômico-financeiras e promovendo uma melhoria na gestão organizacional das empresas. Originalidade: A originalidade do estudo consiste no tema abordado e na forma do seu desenvolvimento, pois não foram identificados estudos qualitativos que tenham analisado os requisitos para o reconhecimento contábil de um ativo, mais especificamente de um crédito fiscal federal decorrente de ação judicial, para correlacioná-los com as características de uma decisão transitada em julgado, a fim de identificar o momento e o montante adequado para fins do seu reconhecimento contábil. As questões exploradas neste trabalho contribuem para a tomada de decisões pela administração da empresa, possibilitando maior robustez nas decisões a respeito do momento e do montante do crédito fiscal a ser reconhecido na contabilidade.application/pdfporUniversidade Presbiteriana MackenzieControladoria e Finanças EmpresariaisUPMBrasilCentro de Ciências Sociais e Aplicadas (CCSA)http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessativocrédito fiscal federaldiscussão judicialreconhecimento contábilrequisitosCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAORequisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicialinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisFormigoni, Henrique http://lattes.cnpq.br/7989666444257591Geron, Cecilia Moraes Santostasohttp://lattes.cnpq.br/1581460546752349Grecco, Marta Cristina Peluciohttp://lattes.cnpq.br/6428007368512224http://lattes.cnpq.br/5781799131204878Taveira, Larissaassetfederal tax creditlawsuitaccounting recognitionrequirements.reponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEORIGINALLARISSA TAVEIRA.pdfLARISSA 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dc.title.por.fl_str_mv |
Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial |
title |
Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial |
spellingShingle |
Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial Taveira, Larissa ativo crédito fiscal federal discussão judicial reconhecimento contábil requisitos CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
title_short |
Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial |
title_full |
Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial |
title_fullStr |
Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial |
title_full_unstemmed |
Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial |
title_sort |
Requisitos para o reconhecimento contábil de crédito fiscal federal decorrente de ação judicial |
author |
Taveira, Larissa |
author_facet |
Taveira, Larissa |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Formigoni, Henrique |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/7989666444257591 |
dc.contributor.referee1.fl_str_mv |
Geron, Cecilia Moraes Santostaso |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/1581460546752349 |
dc.contributor.referee2.fl_str_mv |
Grecco, Marta Cristina Pelucio |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/6428007368512224 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/5781799131204878 |
dc.contributor.author.fl_str_mv |
Taveira, Larissa |
contributor_str_mv |
Formigoni, Henrique Geron, Cecilia Moraes Santostaso Grecco, Marta Cristina Pelucio |
dc.subject.por.fl_str_mv |
ativo crédito fiscal federal discussão judicial reconhecimento contábil requisitos |
topic |
ativo crédito fiscal federal discussão judicial reconhecimento contábil requisitos CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
description |
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. |
publishDate |
2021 |
dc.date.accessioned.fl_str_mv |
2021-12-15T19:38:35Z |
dc.date.available.fl_str_mv |
2021-12-15T19:38:35Z |
dc.date.issued.fl_str_mv |
2021-05-31 |
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info:eu-repo/semantics/masterThesis |
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dc.identifier.citation.fl_str_mv |
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. |
dc.identifier.uri.fl_str_mv |
https://dspace.mackenzie.br/handle/10899/28481 |
identifier_str_mv |
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. |
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UPM |
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