A contabilidade nos processos de recuperação judicial: uma análise de pedido de recuperação do Grupo Oi de telecomunicações

Abstract

Since the enactment of Decree-Law No. 7.661 / 45, there have been several changes in the world and national economy, which has led to the need for a more effective Law that addresses the needs of creditors and debtors. In this sense, a reform was made in the Bankruptcy Law that gave rise to the draft Law that, on February 9, 2005, was sanctioned as Law 11,101 / 05, which deals with bankruptcy and recovery of companies. With the advent of the new Law, new tools were made available to the debtor, seeking to enable the continuity of their activities, generating jobs and income, as well as maintaining the source of production and the discharge of their credits. In this work, the conceptual, practical and legal aspects of the Corporate Recovery Law were evidenced in order to understand its processing and highlight the presence of accounting during the drafting of the recovery and execution plan. In order to develop the study and demonstrate the relevance of the accounting professional to the judicial recovery process, an analysis of the request for recovery of the Oi Telecom Group is made, through a case study and descriptive studies, with bibliographic and documentary procedures. The present work presents the accounting as an indispensable tool to the process, highlighting its performance from the preparation of the financial statements related to the debtor company, to the rendering of accounts in the course of the process.