Estudo das alterações no patrimônio líquido promovidas pela lei n° 11.638/2007

Abstract

This study aims to evaluate whether the changes introduced by Law 11,638 / 2007 that changed the composition of the shareholders' equity accounts provide increased user understanding in decision making. In order to achieve the goal we used the exploratory research, documents and literature. The analysis consonants to the changes introduced by Law 11,638 // 2007 was performed by comparing what was established by Law No. 6,404 / 1976 with what came to be established by Law No. 11,638 / 2007, making sure that these changes provide increased understanding of information disclosed in the financial statements. It is observed that the financial statements revaluation reserves are now classified as equity adjustment, the retained earnings account no longer fits in equity being distributed to the reserves. In capital reserves were excluded premium accounts in the issuance of debentures, donations and subsidies for investments. In the revenue reserves were included to account for tax incentives. It is concluded that the changes were important for accounting in the user decision-making in general.