O procedimento de apuração de haveres e o problema dos métodos de avaliação nas sociedades contratuais
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TCC
Date
2021-06
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Authors
Llanos, Giulia di Flora Costa
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Barbosa Filho, Marcelo Fortes
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Abstract
O presente trabalho investiga a possibilidade de predeterminar um critério
contábil a ser aplicado na apuração de haveres das sociedades contratuais parcialmente
dissolvidas. Para isso, será feita uma análise dos dois métodos mais discutidos pela doutrina e
jurisprudência para avaliação de sociedade na apuração de haveres (fluxo de caixa descontado
e o balanço de determinação) e, a partir do conceito e objetivo do instituto da apuração de
haveres, buscará se entender se efeitos e resultados dos referidos métodos constituem
vantagens ou desvantagens aptas a eleger um melhor critério a ser indistintamente aplicado.
Pretende-se, ainda, comentar o tratamento dado pelo Código Civil e Código de Processo Civil
à matéria.
This work intends to investigate whether it is possible to predetermine an accounting method to be applied in the verification of assets in partially dissolved societies. For that purpose, both of the most discussed methods in doctrine and jurisprudence (Discounted Cash Flow and Balance of Determination) will be analyzed and, based on the concept and objective of the verification of assets institute, the study intends to understand if the effects and results of the aforementioned methods represent either advantages or disadvantages capable of electing the best criterion to be indistinctly applied. It aims, also, to make some comments about Civil Code and Civil Procedure Code applicable acts.
This work intends to investigate whether it is possible to predetermine an accounting method to be applied in the verification of assets in partially dissolved societies. For that purpose, both of the most discussed methods in doctrine and jurisprudence (Discounted Cash Flow and Balance of Determination) will be analyzed and, based on the concept and objective of the verification of assets institute, the study intends to understand if the effects and results of the aforementioned methods represent either advantages or disadvantages capable of electing the best criterion to be indistinctly applied. It aims, also, to make some comments about Civil Code and Civil Procedure Code applicable acts.
Description
Keywords
apuração de haveres , método de avaliação , critério contábil , verification of assets , valuation method , accounting criterion