Demonstrações Contábeis

Legislação e Benefícios

A contabilidade, por meio das Demonstrações Contábeis, permite aos gestores compreender a estrutura patrimonial das empresas por reunir relevantes informações necessárias para se administrar com competência suas atividades operacionais.

Essas demonstrações, quando publicadas, permitem ao público avaliar a situação das empresas, observando a qualidade da gestão por elas realizadas.

As empresas que publicam apenas o balanço patrimonial, deixando de lado as demais peças contábeis, sonegam informações essenciais para que os usuários possam avaliar a consistência dos atos praticados e como estes estão sendo administrados.

A contabilidade, como fonte de informações e como agregadora de valor, pode determinar o sucesso ou o fracasso das empresas.

As informações contidas nos Balanços Patrimoniais, nas Demonstrações de Resultado do Exercício, nas Demonstrações de Lucros ou Prejuízos Acumulados, nas Demonstrações das Mutações do Patrimônio Líquido, Demonstração dos Fluxos de Caixa e suas Notas Explicativas são elaboradas para determinar as diretrizes que serão seguidas para otimizar os resultados das empresas.

Portanto, a Contabilidade, acompanhada das Demonstrações Contábeis, é, sem dúvida, uma ferramenta gerencial extremamente útil para todas as empresas.

O artigo 1.179 do Código Civil brasileiro registra: “O empresário e a sociedade empresária são obrigados a seguir um sistema de contabilidade, mecanizado ou não, com base na escrituração uniforme de seus livros, em correspondência com a documentação respectiva, e a levantar anualmente o balanço patrimonial e o de resultado econômico”. (Grifo nosso).

 

O artigo 1.188 do Código Civil brasileiro consigna:  “O balanço  patrimonial deverá exprimir, com fidelidade e clareza, a situação real da empresa e, atendidas as peculiaridades desta, bem como as disposições das leis especiais, indicará, distintamente, o ativo e passivo”. (Grifo nosso)

A Lei das Sociedades por Ações (6.404/76), no seu artigo 176, dispõe: “Ao fim de cada exercício social, a diretoria fará elaborar, com base na escrituração mercantil da companhia, as seguintes demonstrações financeiras (contábeis), que deverão exprimir com clareza a situação do patrimônio da companhia e as mutações ocorridas no exercício:

I – balanço patrimonial;

II – demonstração dos lucros ou prejuízos acumulados;

III – demonstração do resultado do exercício;

IV – demonstração das origens e aplicações de recursos; e

V – notas explicativas.”

A Lei nº 11.101/2005, que trata da recuperação judicial e extrajudicial, bem como da falência do empresário e da sociedade empresária, orienta:

“Art. 51. A petição inicial de recuperação judicial será instruída com:

I – . . .

II – as demonstrações contábeis relativas aos 3 (três) últimos exercícios sociais e as levantadas especialmente para instruir o pedido, confeccionadas com estrita observância da legislação societária aplicável e compostas obrigatoriamente de:

a)     balanço patrimonial;

b)     demonstração de resultados acumulados;

c)      demonstração de resultado desde o último exercício social;

d)     relatório gerencial de fluxo de caixa e de sua projeção”.

A contabilidade tornou-se uma profissão de importância estratégica no desenvolvimento das empresas e, para o exercício de suas competências, o contabilista deve estar atento às constantes mudanças e, especialmente, à legislação da profissão.

Dentre as Normas Brasileiras de Contabilidade Técnicas, destacam-se as IT G 2000, as quais tratam da Escrituração Contábil e do Conceito, do Conteúdo, da Estrutura e da Nomenclatura das Demonstrações Contábeis.

Existe um ponto também a ser considerado: a inexistência de documentação contábil obrigatória tem implicações de natureza penal, tanto para o empresário como para o profissional contábil.

Estas referências a alguns outros aspectos legais contábeis, além de atestar a obrigatoriedade da escrituração contábil e a importância do profissional de Contabilidade, destacam como os demonstrativos contábeis são benéficos e indispensáveis para as empresas.

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