As práticas dos peritos contadores na apuração de haveres

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dc.contributor.authorPaulo E.
dc.contributor.authorda Cunha J.V.A.
dc.contributor.authorde Alencar R.C.
dc.contributor.authorMartins E.
dc.date.accessioned2024-03-13T01:41:24Z
dc.date.available2024-03-13T01:41:24Z
dc.date.issued2006
dc.description.abstractThe 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.
dc.description.firstpage23
dc.description.issuenumber22
dc.description.lastpage36
dc.description.volume8
dc.identifier.issn1806-4892
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/37731
dc.relation.ispartofRevista Brasileira de Gestao de Negocios
dc.rightsAcesso Restrito
dc.subject.otherlanguageBusiness evaluation
dc.subject.otherlanguageCorporate accounting
dc.subject.otherlanguageTermination of a partnership
dc.titleAs práticas dos peritos contadores na apuração de haveres
dc.typeArtigo
local.scopus.citations0
local.scopus.eid2-s2.0-77950613347
local.scopus.updated2024-05-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=77950613347&origin=inward
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