Valorização e contabilização do patrimônio das empresas no contexto inflacionário

Abstract

In countries with relatively high inflation rates, in one case, companies are confronted, on the one hand, with the doctrinal accounting requirements and legal regulations that as a whole tend to negatively influence the companies' assets and, on the other, by the need to preserve the assets as a necessary condition for the continuity of their economic activities. Accounting, however, is a technique for gathering information that makes it possible to make known the financial situation of companies to the various users of accounting information, such as: managers, shareholders, suppliers, customers, workers, financial and credit institutions, as well as the public in In general, to assess its performance and make decisions, it is influenced by inflation. In fact, because inflation causes the devaluation of assets, it tends to distort companies' financial information. This distortion can be aggravated if accountants are unable to make the necessary corrections and adjustments due to doctrinal procedures and/or restrictions imposed by law. In Mozambique some corrections of inflation-derived distortions are regulated by law. However, given the limited scope of the matter covered by the law, some companies have taken the initiative to correct some negative aspects resulting from the influence of inflation, but not covered by current legislation, although the tax administration does not take them into account, taxing them. based on fictitious earnings. (TRADUÇÃO NOSSA)