SAO PAULO, March 20 (Reuters) - Brazilian retailer Americanas SA has presented to court its reorganization plan, a local newspaper said on Monday, which could mark the first step to its recovery after unveiling accounting inconsistencies worth over 20 billion reais.

The company has presented the first draft of its judicial recovery plan to a court in Rio de Janeiro state, o Globo newspaper said. (Reporting by Carolina Pulice Editing by Chris Reese)