O processo de evolução da lei 11.101/2005 para lei 14.112/2020

Abstract

From time to time, an economic crisis affects the country, causing different impacts in multiple sectors, in this sense, it is understood that companies are strongly affected by economic crises. Many of the companies affected by the country's economic crises go through the judicial recovery process, which is an institute created by Law 11.101/2005 that aims to overcome an economic crisis faced by the company. However, with the advent of the pandemic, some changes occurred, with the creation of Law 14.112/2020, which modified some aspects of the previous law. The general objective of this research is to present the process of evolution from law 11.101/2005 to law 14.112/2020. The work is justified due to the importance, within accounting, of understanding the judicial recovery processes and the changes that have occurred in them in recent years. The methodology used in the work was qualitative, with a bibliographic review, for the execution of the first part of the work and also quantitative for the analysis of the results of the companies. Therefore, Judicial Recovery is understood as a fundamental mechanism for the Brazilian economy, being seen as a facilitator for debt payments of companies in crisis, allowing renegotiations, better communication between creditors and debtors, as well as reworking the payment conditions.