Reflexos das Leis n.º 11.638/07 e 11.941/09 face ao passivo e patrimônio líquido das empresas do setor de imóveis

Abstract

With the alteration of the Law 6.404/76 when 11.638/07 and 11.941/09 was promoted by the Laws, the International Standards of Accountancy are inserted in Brazil, where the accounting demonstrations start to give emphasis to the economical aspects that affect the inheritance of the entities. In function of the changes introduced in the accountancy, this monograph it takes as a problem of inquiry the alterations of recognition of liabilities and PL that influenced the structure of capital of the enterprises of the sector of real estate that act in the New Market after the convergence of the Brazilian Standards of Accountancy to the Normal International ones of Accountancy. The present study has in spite of the fact that objective Identifies the changes caused by the Laws of no. 11.638/2007 and 11.941/2009, what brought near Brazil of the convergence of the Brazilian standards for the international standards of accountancy, in the structure of capital of the enterprises of the New Market. This work presents a bibliographical inquiry that also is classified how exploratory and descriptive there was done a documentary analysis of the demonstrative accounting ones of the studied enterprises that act in the branch of exploration of real estate. As for the results, the use of the IFRS became compulsory from 2010, so this study it was done I tend towards only one year as base these alterations, which in my point of view was not sufficient to present relevant and significant changes inside the structure of capital of the enterprises, and also these alterations can vary a great deal of enterprise for enterprise.