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Normas de publicação das demonstrações financeiras

Nesta obra, o autor investiga se as publicações das demonstrações financeiras prescritas na Lei nº 6.404/1976 (Lei das S.A.) também devem impostas às sociedades limitadas de grande porte. Embora a Lei nº 11.638/2007 seja o instrumento designado a solucionar esta questão, nela não há norma expressa a respeito da obrigatoriedade de publicação das demonstrações financeiras por sociedades grande porte. Esta ausência gerou um grande debate público sobre o assunto e, consequentemente, um ambiente de incertezas, custoso e prejudicial aos negócios. Por esse motivo, esta obra é de fundamental importância para o direito societário, uma vez que consolida a discussão a respeito das publicações por sociedades limitadas de grande porte e investiga o problema em suas raízes mais profundas.

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