Compensações de tributos em empresas que sofreram fraudes contábeis

• Ano de defesa: 2014
• Autor(a) principal: Piza, Raphael Oliveira Ferreira de Toledo
• Orientador(a): Iudícibus, Sérgio de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Banco Panamericano S.A.; Banco Cruzeiro do Sul S.A.; Fraude; Erro intencional; Reapresentação retrospectiva; Crédito tributário
• Palavras-chave em Inglês: Fraud; Intencional error; Retrospective restatement; Tax credit
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1591

The current dissertation aimed to contribute to the study of frauds in Brazil. This work has a distinct perspective, to look into the analysis of opportunities for equity recomposition after identifying fraud. To be more precise, the equity recomposition studied in this work has as foundation the analysis of the fiscal effects which arise due to fraud. There was a direction in the study about accounting frauds. The only accounting irregularities and inconsistencies considered were those that pointed to an increase of revenue beyond the company's financial position. In this interim, two recent cases were considered: The events of the Cruzeiro do Sul S.A. and Panamericano S.A. banks. On these assumptions, the following path was trailed: Initially, the accounting standards and practices were studied regarding the procedures adopted by companies who suffered frauds. In the background, the accounting adjustments that were performed by the corporations after the disclosure of the frauds were analyzed. The intention was to analyze if there were adequate applications of the accounting legislation to the concrete fraud cases of the Panamericano S.A. and Cruzeiro do Sul S.A. banks. Finally, as main objective, the study was intended to answer whether if it is possible, and under which circumstances are the use of tax credits arising from balances of overpaid taxes arising from fraud plausible