As práticas dos peritos contadores na apuração de haveres
Tipo
Artigo
Data de publicação
2006
Periódico
Revista Brasileira de Gestao de Negocios
Citações (Scopus)
0
Autores
Paulo E.
da Cunha J.V.A.
de Alencar R.C.
Martins E.
da Cunha J.V.A.
de Alencar R.C.
Martins E.
Orientador
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
The termination of a partnership due to the exit or death of one or more partners can lead to disagreement between the parties, thus generating legal disputes. This situation requires a specific kind of business evaluation. The present study was aimed at analyzing maj or measurement practices that have been adopted by Expert Accountants in Brazil in order to evaluate assets in lawsuits when a partner is exiting, either willfully or not. The empirical data necessary to carry out this study were collected through a questionnaire applied to expert accountants who work on asset evaluation processes. Conclusion revealed that there are not standard procedures in place, not even regarding the key points that have been quite often reported by literature, and also that there is a preference for more conservative procedures.