O tratamento de ativos intangíveis na apuração de haveres de sociedades uniprofissionais
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2021-03-30
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Araujo, Paulo Dóron Rehder de
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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.