Freitas Neto, Raimundo Marciano deSouza Filho, Ricardo Luiz Muniz de2025-08-152025-08-152025-07-07SOUZA FILHO, Ricardo Luiz Muniz de. Contabilização de créditos tributários submetidos à modulação de efeitos: avaliação a partir da autonomia metodológica da contabilidade. Orientador: Raimundo Marciano de Freitas Neto. 2025. 41 f. Monografia (Graduação) - Curso de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2025.https://repositorio.ufrn.br/handle/123456789/65159The work aims to propose an appropriate way to account for decisions that use the technique of modulation of effects. The technique of modulation of effects is widely used in decisions by the Federal Supreme Court (STF), particularly in tax matters. This technique determines that the STF can alter the rule regarding the commencement of the effects of its decisions, which creates a problem in measuring the right declared judicially, since, despite recognizing a right, its accounting must consider the temporal milestones defined in the modulation decision and make records that apparently contradict the economic facts carried out by the entity. To this end, a documentary and bibliographic research was conducted on the subject to perform practical work. As a result, intermediate conclusions were reached that accounting has methodological autonomy in relation to the law; that tax credit against the public treasury is a right that can be recorded as an accounting asset; that the modulation of effects, in decisions that declare the entity's right, constitutes a new reality, altering the situation initially declared by the decision. It was concluded that the effects of modulation should be considered as a new fact to be accounted for as a loss (expense) according to item 4.69 of CPC 00 (R2).pt-BRAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/Contabilidade tributáriaCrédito tributárioCiência contábilTécnica de modulação de efeitosbachelorThesisCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS