ANÁLISE DAS DEMONSTRAÇÕES CONTÁBEIS: SUA INFLUÊNCIA PARA AS MICROS E PEQUENAS EMPRESAS

Abstract

This study aims to portray the importance of the accounting statements analysis for micro and small businesses. For this, it will be used the Brazilian accounting standards and the Complementary Law 123/2006 that establishes the National Statute of the Micro and Small Business. The methodology used in the development of this monograph was the bibliographical, exploratory, documentary research in order to understand the relevance of the presentation and functionality of the accounting statements in the current Brazilian economic scenario. The interpretation of the pertinent legislations to the subject evidences the mandatory nature imposed by inspection bodies and, furthermore, it is possible to prove that they assist in the decision making process as they clarify the companies' economic and financial situation. Despite the fact that a large number of small businessmen do not have actual knowledge as to the applicability of financial statements, one concludes that managers and administrators must keep up to date and be increasingly informed as to the use of accounting statements according to each type of company so as to be able to take advantage of the benefits that the analysis of financial statements might offer.