Recuperação judicial: a importância do profissional de contabilidade na elaboração no plano de recuperação

Abstract

This paper aims to analyze the insertion of the accounting professional in the process of judicial recovery through the Judicial Recovery Plan. To this end, it was sought, parallel to the general objective of demonstrating the importance of the accountant in the preparation of the Judicial Recovery Plan within the process of judicial recovery, to perform an explanation on the relationship between accounting and companies; address the skills of the accounting professional; contextualize the judicial recovery and the recovery plan defined by Law 11.101/2005; to collect data regarding judicial recovery in Brazil; and identify the accounting techniques and procedures that contribute to the preparation of the recovery plan judicially employed. Thus, this work adopts as a methodology a descriptive approach, of a qualitative nature, based on bibliographical research on accounting professional in the process of accounting evolution and business organizations, and on judicial recovery and its Standards. Therefore, was observed that accounting, through the skills and abilities of the accounting professional, provides managers, managers, creditors and other agents with a fundamental equity statement for the knowledge of the solvency situation of the company and for measuring the capacity of Recovery of the economic and financial health of this company.