O tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionais
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | https://hdl.handle.net/10438/30702 |
Resumo: | The purpose of this scientific article is to suggest a conventional solution, previously established in a social contract or shareholder agreement, capable of avoiding legal disputes involving the valuation of assets in professional service firms, in cases of death, unmotivated withdrawal or expulsion of a partner. The author sought to explain, initially, how these societies of intellectual professionals should be formatted, and which types exist in the Brazilian reality. Subsequently, its devoted part of the research to clarify the criteria for accounting registration and economic valuation of intangible assets that justify the expectation of cash generation of the referred entities. After consolidating essential legal and accounting concepts, it elucidated the general rules and main challenges faced by entities in cases of partial dissolutions, and the criteria for determining assets valuation legally used. Finally, it presented a jurisprudential analysis of the judicial decisions found on the theme from 2012 to 2021, within the scope of the São Paulo State Court of Justice and the Superior Court of Justice, highlighting the conceptual contradictions practiced by the referred courts, when assessing demands that challenged the recognition of a goodwill in professional services firms. |
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Oliveira, Ricardo Júlio CostaEscolas::DIREITO SPMartins, Fabio Floriano MeloPereira, Guilherme Setoguti JulioAraujo, Paulo Dóron Rehder de2021-06-08T21:09:01Z2021-06-08T21:09:01Z2021-03-30https://hdl.handle.net/10438/30702The purpose of this scientific article is to suggest a conventional solution, previously established in a social contract or shareholder agreement, capable of avoiding legal disputes involving the valuation of assets in professional service firms, in cases of death, unmotivated withdrawal or expulsion of a partner. The author sought to explain, initially, how these societies of intellectual professionals should be formatted, and which types exist in the Brazilian reality. Subsequently, its devoted part of the research to clarify the criteria for accounting registration and economic valuation of intangible assets that justify the expectation of cash generation of the referred entities. After consolidating essential legal and accounting concepts, it elucidated the general rules and main challenges faced by entities in cases of partial dissolutions, and the criteria for determining assets valuation legally used. Finally, it presented a jurisprudential analysis of the judicial decisions found on the theme from 2012 to 2021, within the scope of the São Paulo State Court of Justice and the Superior Court of Justice, highlighting the conceptual contradictions practiced by the referred courts, when assessing demands that challenged the recognition of a goodwill in professional services firms.O presente artigo científico tem por objetivo sugerir uma solução convencional, previamente estabelecida em contrato social ou acordo de quotistas, capaz de evitar controvérsias judiciais envolvendo a apuração de haveres em sociedades uniprofissionais, nos casos de morte, retirada imotivada ou exclusão de sócio. Procurou-se explicar, inicialmente, como devem ser formatadas as referidas sociedades de profissionais intelectuais e quais os tipos existentes na realidade brasileira. Posteriormente, destinou-se parte da pesquisa ao esclarecimento dos critérios de registro contábil e avaliação econômica dos ativos intangíveis que justificam a expectativa de geração de caixa das entidades do tipo. Após a consolidação de conceitos jurídicos e contábeis essenciais, foram elucidadas as regras gerais e principais desafios encarados pelas sociedades nos casos de dissoluções parciais, além dos critérios de apuração de haveres legalmente previstos. Por último, foi realizada uma análise jurisprudencial sobre as decisões judiciais encontradas a respeito do tema, no período de 2012 a 2021, nos âmbitos do Tribunal de Justiça do Estado de São Paulo e do Superior Tribunal de Justiça, destacando as contradições conceituais praticadas pelas referidas cortes, quando da apreciação de demandas que desafiaram o reconhecimento de fundo de comércio em sociedades uniprofissionais.porProfessional services firmsGoodwillAssets valuationIntangible assetsAccounting registrationEconomic valuationSociedades uniprofissionaisFundo de comércioApuração de haveresAtivos intangíveisRegistro contábilAvaliação econômicaDireitoAssociações profissionaisSociedades comerciais - LegislaçãoFundo de comércioBens incorpóreosO tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionaisinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional do FGV (FGV 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|
dc.title.por.fl_str_mv |
O tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionais |
title |
O tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionais |
spellingShingle |
O tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionais Oliveira, Ricardo Júlio Costa Professional services firms Goodwill Assets valuation Intangible assets Accounting registration Economic valuation Sociedades uniprofissionais Fundo de comércio Apuração de haveres Ativos intangíveis Registro contábil Avaliação econômica Direito Associações profissionais Sociedades comerciais - Legislação Fundo de comércio Bens incorpóreos |
title_short |
O tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionais |
title_full |
O tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionais |
title_fullStr |
O tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionais |
title_full_unstemmed |
O tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionais |
title_sort |
O tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionais |
author |
Oliveira, Ricardo Júlio Costa |
author_facet |
Oliveira, Ricardo Júlio Costa |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::DIREITO SP |
dc.contributor.member.none.fl_str_mv |
Martins, Fabio Floriano Melo Pereira, Guilherme Setoguti Julio |
dc.contributor.author.fl_str_mv |
Oliveira, Ricardo Júlio Costa |
dc.contributor.advisor1.fl_str_mv |
Araujo, Paulo Dóron Rehder de |
contributor_str_mv |
Araujo, Paulo Dóron Rehder de |
dc.subject.eng.fl_str_mv |
Professional services firms Goodwill Assets valuation Intangible assets Accounting registration Economic valuation |
topic |
Professional services firms Goodwill Assets valuation Intangible assets Accounting registration Economic valuation Sociedades uniprofissionais Fundo de comércio Apuração de haveres Ativos intangíveis Registro contábil Avaliação econômica Direito Associações profissionais Sociedades comerciais - Legislação Fundo de comércio Bens incorpóreos |
dc.subject.por.fl_str_mv |
Sociedades uniprofissionais Fundo de comércio Apuração de haveres Ativos intangíveis Registro contábil Avaliação econômica |
dc.subject.area.por.fl_str_mv |
Direito |
dc.subject.bibliodata.por.fl_str_mv |
Associações profissionais Sociedades comerciais - Legislação Fundo de comércio Bens incorpóreos |
description |
The purpose of this scientific article is to suggest a conventional solution, previously established in a social contract or shareholder agreement, capable of avoiding legal disputes involving the valuation of assets in professional service firms, in cases of death, unmotivated withdrawal or expulsion of a partner. The author sought to explain, initially, how these societies of intellectual professionals should be formatted, and which types exist in the Brazilian reality. Subsequently, its devoted part of the research to clarify the criteria for accounting registration and economic valuation of intangible assets that justify the expectation of cash generation of the referred entities. After consolidating essential legal and accounting concepts, it elucidated the general rules and main challenges faced by entities in cases of partial dissolutions, and the criteria for determining assets valuation legally used. Finally, it presented a jurisprudential analysis of the judicial decisions found on the theme from 2012 to 2021, within the scope of the São Paulo State Court of Justice and the Superior Court of Justice, highlighting the conceptual contradictions practiced by the referred courts, when assessing demands that challenged the recognition of a goodwill in professional services firms. |
publishDate |
2021 |
dc.date.accessioned.fl_str_mv |
2021-06-08T21:09:01Z |
dc.date.available.fl_str_mv |
2021-06-08T21:09:01Z |
dc.date.issued.fl_str_mv |
2021-03-30 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://hdl.handle.net/10438/30702 |
url |
https://hdl.handle.net/10438/30702 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional do FGV (FGV Repositório Digital) instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Repositório Institucional do FGV (FGV Repositório Digital) |
collection |
Repositório Institucional do FGV (FGV Repositório Digital) |
bitstream.url.fl_str_mv |
https://repositorio.fgv.br/bitstreams/10987302-a168-4bf0-b985-3f2753d14766/download https://repositorio.fgv.br/bitstreams/19ed75ed-d4ac-4a24-9c73-40388f9ba7ae/download https://repositorio.fgv.br/bitstreams/7b29a8ef-447a-40b2-bdc5-d8d71959d884/download https://repositorio.fgv.br/bitstreams/21086368-94ca-42c0-8244-4d33f388243a/download |
bitstream.checksum.fl_str_mv |
dfb340242cced38a6cca06c627998fa1 190af674d7cc66f704e33d1205636b9c 88e4189300c82905aa0b7f5bd457242a 8f39aae01a68e6bbcec3c94e7aea0e84 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Repositório Institucional do FGV (FGV Repositório Digital) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
|
_version_ |
1810024031875760128 |