{"id":4139,"date":"2024-09-01T11:10:53","date_gmt":"2024-09-01T14:10:53","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4139"},"modified":"2024-10-02T11:18:33","modified_gmt":"2024-10-02T14:18:33","slug":"apuracao-de-haveres-na-pericia-contabil","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/apuracao-de-haveres-na-pericia-contabil\/","title":{"rendered":"Apura\u00e7\u00e3o de haveres na per\u00edcia cont\u00e1bil"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4139\" class=\"elementor elementor-4139\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01750fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"01750fe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c45ca\" data-id=\"91c45ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-631f5de elementor-widget elementor-widget-image\" data-id=\"631f5de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4098\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f06248e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f06248e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6a2125\" data-id=\"f6a2125\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ec2425 elementor-widget elementor-widget-text-editor\" data-id=\"2ec2425\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>O Balan\u00e7o de Determina\u00e7\u00e3o \u00e9 uma demonstra\u00e7\u00e3o cont\u00e1bil utilizada para apura\u00e7\u00e3o de haveres e\/ou deveres em processos de dissolu\u00e7\u00e3o parcial de uma sociedade, quando n\u00e3o h\u00e1 previs\u00e3o no contrato social sobre a forma como ser\u00e1 decidido o quantum indenizat\u00f3rio dos s\u00f3cios que est\u00e3o deixando a entidade.\u00a0<\/p><p>Essa demonstra\u00e7\u00e3o est\u00e1 prevista no C\u00f3digo Civil e C\u00f3digo de Processo Civil, conforme transcrito a seguir. Lei n.\u00ba 10.406, de 2002 (C\u00f3digo Civil): Art. 1031. Nos casos em que a sociedade se resolver em rela\u00e7\u00e3o a um s\u00f3cio, o valor da sua quota, considerada pelo montante efetivamente realizado, liquidar-se-\u00e1, salvo disposi\u00e7\u00e3o contratual em contr\u00e1rio, com base na situa\u00e7\u00e3o patrimonial da sociedade, \u00e0 data da resolu\u00e7\u00e3o, verificada em balan\u00e7o especialmente levantado.\u00a0<\/p><p>CPC 2015: Art. 606.\u00a0<\/p><p>Em caso de omiss\u00e3o do contrato social, o juiz definir\u00e1, como crit\u00e9rio de apura\u00e7\u00e3o de haveres, o valor patrimonial apurado em balan\u00e7o de determina\u00e7\u00e3o, tomando-se por refer\u00eancia a data da resolu\u00e7\u00e3o e avaliando-se bens e direitos do ativo, tang\u00edveis e intang\u00edveis, a pre\u00e7o de sa\u00edda, al\u00e9m do passivo tamb\u00e9m a ser apurado de igual forma.\u00a0<\/p><p>Nesse aspecto, e em estrita obedi\u00eancia \u00e0 legisla\u00e7\u00e3o, a Terceira Turma do Superior Tribunal de Justi\u00e7a determinou a utiliza\u00e7\u00e3o do crit\u00e9rio do Balan\u00e7o Especial de Determina\u00e7\u00e3o para mensurar o valor da empresa e, consequentemente, para apurar os haveres do s\u00f3cio retirante, em detrimento do crit\u00e9rio econ\u00f4mico (valuation) utilizado inadequadamente por muitas consultorias. Segundo o entendimento da maioria dos votos, o m\u00e9todo valuation, que envolve o fluxo de caixa descontado, busca determinar o valor econ\u00f4mico com objetivo de orientar negocia\u00e7\u00f5es, identificando o quanto seria racional algu\u00e9m pagar para se tornar titular da empresa. Envolve, (&#8230;)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84e61e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84e61e5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d74e96\" data-id=\"4d74e96\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cebcf3a ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"cebcf3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-cebcf3a\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-cebcf3a&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/4-Apuracao-de-haveres-na-pericia-contabil.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-cebcf3a\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>O Balan\u00e7o de Determina\u00e7\u00e3o \u00e9 uma demonstra\u00e7\u00e3o cont\u00e1bil utilizada para apura\u00e7\u00e3o de haveres e\/ou deveres em processos de dissolu\u00e7\u00e3o parcial de uma sociedade, quando n\u00e3o h\u00e1 previs\u00e3o no contrato social sobre a forma como ser\u00e1 decidido o quantum indenizat\u00f3rio dos s\u00f3cios que est\u00e3o deixando a entidade.\u00a0 Essa demonstra\u00e7\u00e3o est\u00e1 prevista no C\u00f3digo Civil e C\u00f3digo [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4141,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229],"tags":[60],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[230],"class_list":["post-4139","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-48","tag-espaco-do-academico","academias-nacional","edicoes-revista-edicao-48"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4139"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4139\/revisions"}],"predecessor-version":[{"id":4145,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4139\/revisions\/4145"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4141"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4139"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4139"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4139"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4139"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}