Perícia Contábil: a contribuição do assistente técnico no recálculo de dívidas originárias do crédito rural

Abstract

The performance of agribusiness in recent decades has been predominant in the Brazilian economic scenario, its growth surpassing other sectors of the economy. With an expressive participation in exports, the agricultural activity is responsible for maintaining the balance of the trade balance. Among the engines of this growth, the volume of resources made available for rural credit stands out. This release of financial resources, carried out by state and private agents, is processed through credit instruments, formalized by credit instruments signed between the parties. The leverage of rural credit contracts in the market brought with it an increase in the sector's indebtedness and, consequently, an increase in litigation involving rural credit operations. In this context, this article seeks to analyze the contribution of the work performed by the assistant accountant expert in the recalculation of debts originating from rural credit, which are the object of discussion in the judicial instance. For the construction of this study, it was used, as a paradigm, the outstanding debt of two rural credit titles, with a process in progress in the 3rd Civil Court of the Court of Justice of the State of Minas Gerais – District of Ituiutaba. The performance of the technical assistant hired by the executed was analyzed, showing the result of their participation in the dispute through the preparation of a Technical Accounting Opinion: based on scientific and legal dictates on the matter; elucidative for the formation of conviction of the judgment and; determinant for reaching a decision favorable to the borrower's claims.