ACCOUNTING EXPERTISE – THE CASE OF A FINANCED PURCHASE OF AN APARTMENT UNDER CONSTRUCTION IN THE CITY OF SÃO PAULO

Authors

  • Ivam Ricardo Peleias Centro Universitário Álvares Penteado - FECAP e Pontifícia Universidade Católica de São Paulo - PUC-SP
  • Martinho Maurício Gomes de Ornelas De Ornelas & Associados - Perícia Contábil e Arbitragem
  • Erasmo Aparecido Picollo Centro Universitário Álvares Penteado - FECAP
  • Kadidja Karolina Damasceno Soares Centro Universitário Álvares Penteado - FECAP

DOI:

https://doi.org/10.14210/alcance.v23n2.p253-268

Keywords:

Accounting. Court-appointed Accounting Expertise. Court-appointed Expert Report.

Abstract

This case illustrates the use of Court Appointed Accounting Expertise in a civil procedure, sentenced in the second semester of 2010. The case was written for use in Graduation and Postgraduation Accountancy courses, in order to illustrate the development of Court Appointed Accounting Expertise and production of proof, embodied in the court appointed accounting report. The case also describes the steps of the civil procedure instruction, indicating the requirement, the deferment, the realization of court appointed accounting expertise, the expressions of the interested parties in the process concerning the court appointed accounting report, and the ending of the instruction step, with the delivery of the sentence by the Judge. This case also allows students to identify the insertion of the use of court appointed accounting expertise in civil procedure. Furthermore, it demonstrates the decision-making procedure of the judge, embodied in the parties of the sentence (report, justification and arrangements), illustrating the use of the court appointed accounting report. To sum up, this case was developed based on a real procedure, authorized by a civil court judge at the Central Court of São Paulo] in the first half of 2010.

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Published

2016-07-19

Issue

Vol. 23 No. 2(Abr-Jun) (2016)

Section

Case for Teaching

License

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