Accounting and Regulatory Changes in Brazilian Corporate Law: An Investigation of the Implications for the Revision of the Tariff of the Sanitation Sector in Pernambuco

Abstract

, v. 7, n.1, p. 133-152, jan./abr. 2015. 134of abnormal test results and the results obtained. These data were processed in spreadsheets, prepared with the intention of reconciling the financial statements for regulatory purposes with the information for corporate purposes. It was observed that the existing regulatory norms for the case studied did not fit to update the Brazilian corporate law, the present amendments to Law 6.404/76, the Pronouncements, Interpretations and Technical Guidance Statements. Thus, it not necessarily represent a barrier to corporate changes, lack of regulation or unsuitability or asymmetry could bring little clarity to the financial statements for regulatory purposes, and possible impacts on the values established for the review of the tariffs charged to society.