{"id":86,"date":"2026-10-24T18:23:55","date_gmt":"2026-10-24T18:23:55","guid":{"rendered":"https:\/\/pgsconsult.com\/blog\/?p=86"},"modified":"2026-10-24T19:26:16","modified_gmt":"2026-10-24T19:26:16","slug":"apuracao-haveres-disputas-societarias","status":"publish","type":"post","link":"https:\/\/pgsconsult.com\/blog\/2026\/10\/24\/apuracao-haveres-disputas-societarias\/","title":{"rendered":"Apura\u00e7\u00e3o de haveres em disputas societ\u00e1rias"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"86\" class=\"elementor elementor-86\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-253b5f3 e-flex e-con-boxed e-con e-parent\" data-id=\"253b5f3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d6b630d e-con-full e-flex e-con e-child\" data-id=\"d6b630d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6a41db elementor-widget elementor-widget-image\" data-id=\"d6a41db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/pgsconsult.com\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/pgsconsult.com\/brand\/pgs-logo.png\" title=\"\" alt=\"PGS Auditoria &amp; Consultoria\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73a86cb elementor-widget elementor-widget-text-editor\" data-id=\"73a86cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>PGS<\/strong><span style=\"display:block;font-size:11px;opacity:.8;letter-spacing:.3px\">Auditoria &amp; Consultoria<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd0f7ea elementor-widget elementor-widget-text-editor\" data-id=\"bd0f7ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/pgsconsult.com\/\">In\u00edcio<\/a><a href=\"https:\/\/pgsconsult.com\/pgs\/\">A PGS<\/a><a href=\"https:\/\/pgsconsult.com\/blog\/\" aria-current=\"page\">Artigos<\/a><a href=\"https:\/\/pgsconsult.com\/#contato\">Contato \u2197<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c7eb7a e-flex e-con-boxed e-con e-parent\" data-id=\"7c7eb7a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c09a3a elementor-widget elementor-widget-text-editor\" data-id=\"5c09a3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/pgsconsult.com\/blog\/\">Artigos<\/a> &nbsp; \/ &nbsp; Avalia\u00e7\u00e3o de Empresas<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c45d1ad elementor-widget elementor-widget-text-editor\" data-id=\"c45d1ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAVALIA\u00c7\u00c3O DE EMPRESAS\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81533b1 elementor-widget elementor-widget-heading\" data-id=\"81533b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Apura\u00e7\u00e3o de haveres em disputas societ\u00e1rias<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-513b86c elementor-widget elementor-widget-text-editor\" data-id=\"513b86c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOs m\u00e9todos previstos pela NBC ITP 1\/2025 e os cuidados para determinar, com rigor t\u00e9cnico e respaldo jur\u00eddico, o valor da participa\u00e7\u00e3o do s\u00f3cio.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47d6459 elementor-widget elementor-widget-text-editor\" data-id=\"47d6459\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>PGS Auditores Independentes<\/strong> &nbsp; \u00b7 &nbsp; 24 de outubro de 2026 &nbsp; \u00b7 &nbsp; 13 min de leitura<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61b9eb5 elementor-widget elementor-widget-image\" data-id=\"61b9eb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/pgsconsult.com\/blog\/wp-content\/uploads\/2026\/10\/ChatGPT-Image-Oct-24-2026-07_06_27-PM-1024x576.png\" class=\"attachment-large size-large wp-image-74\" alt=\"Profissionais analisam documentos de avalia\u00e7\u00e3o de empresas, com uma balan\u00e7a sobre a mesa.\" srcset=\"https:\/\/pgsconsult.com\/blog\/wp-content\/uploads\/2026\/10\/ChatGPT-Image-Oct-24-2026-07_06_27-PM-1024x576.png 1024w, https:\/\/pgsconsult.com\/blog\/wp-content\/uploads\/2026\/10\/ChatGPT-Image-Oct-24-2026-07_06_27-PM-300x169.png 300w, https:\/\/pgsconsult.com\/blog\/wp-content\/uploads\/2026\/10\/ChatGPT-Image-Oct-24-2026-07_06_27-PM-768x432.png 768w, https:\/\/pgsconsult.com\/blog\/wp-content\/uploads\/2026\/10\/ChatGPT-Image-Oct-24-2026-07_06_27-PM-1536x864.png 1536w, https:\/\/pgsconsult.com\/blog\/wp-content\/uploads\/2026\/10\/ChatGPT-Image-Oct-24-2026-07_06_27-PM.png 1672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Imagem ilustrativa gerada por intelig\u00eancia artificial.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d47c82 e-flex e-con-boxed e-con e-parent\" data-id=\"2d47c82\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5eaf7a5 e-con-full e-flex e-con e-child\" data-id=\"5eaf7a5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2129d44 elementor-widget elementor-widget-text-editor\" data-id=\"2129d44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEM POUCAS PALAVRAS\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d22cd9e elementor-widget elementor-widget-text-editor\" data-id=\"d22cd9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A <strong>apura\u00e7\u00e3o de haveres<\/strong> determina o valor que cabe ao s\u00f3cio em uma <strong>data-base<\/strong>, conforme o crit\u00e9rio contratual, legal ou decis\u00f3rio aplic\u00e1vel. A ITP 01 exige fundamenta\u00e7\u00e3o t\u00e9cnica. O eixo do trabalho \u00e9 <strong><u>data-base, crit\u00e9rio e documenta\u00e7\u00e3o<\/u><\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d59aa35 elementor-widget elementor-widget-text-editor\" data-id=\"d59aa35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<details><summary style=\"cursor:pointer;font-weight:700;color:#007B5D\">Neste artigo<\/summary><ul style=\"margin:16px 0 0\"><li><a href=\"#artigo-o-que-e-apuracao-de-haveres\">O que \u00e9 apura\u00e7\u00e3o de haveres?<\/a><\/li><li><a href=\"#artigo-qual-e-a-finalidade-da-apuracao-de-haveres\">Qual \u00e9 a finalidade da apura\u00e7\u00e3o de haveres?<\/a><\/li><li><a href=\"#artigo-o-que-a-itp-01-preve-para-a-apuracao-de-haveres\">O que a ITP 01 prev\u00ea para a apura\u00e7\u00e3o de haveres?<\/a><\/li><li><a href=\"#artigo-como-funcionam-os-quatro-metodos-de-apuracao-de-haveres\">Como funcionam os quatro m\u00e9todos de apura\u00e7\u00e3o de haveres?<\/a><\/li><li><a href=\"#artigo-o-que-e-o-balanco-de-determinacao\">O que \u00e9 o balan\u00e7o de determina\u00e7\u00e3o?<\/a><\/li><li><a href=\"#artigo-quando-avaliar-o-fluxo-de-caixa-descontado\">Quando avaliar o fluxo de caixa descontado?<\/a><\/li><li><a href=\"#artigo-como-usar-multiplos-de-mercado-na-apuracao-de-haveres\">Como usar m\u00faltiplos de mercado na apura\u00e7\u00e3o de haveres?<\/a><\/li><li><a href=\"#artigo-como-definir-o-metodo-aplicavel-ao-caso\">Como definir o m\u00e9todo aplic\u00e1vel ao caso?<\/a><\/li><li><a href=\"#artigo-como-considerar-os-ativos-intangiveis\">Como considerar os ativos intang\u00edveis?<\/a><\/li><li><a href=\"#artigo-quais-demonstracoes-e-notas-explicativas-apresentar\">Quais demonstra\u00e7\u00f5es e notas explicativas apresentar?<\/a><\/li><li><a href=\"#artigo-o-que-torna-o-laudo-de-apuracao-de-haveres-confiavel\">O que torna o laudo de apura\u00e7\u00e3o de haveres confi\u00e1vel?<\/a><\/li><li><a href=\"#artigo-como-conduzir-uma-apuracao-de-haveres-fundamentada\">Como conduzir uma apura\u00e7\u00e3o de haveres fundamentada?<\/a><\/li><li><a href=\"#artigo-referencias-e-leituras-relacionadas\">Refer\u00eancias e leituras relacionadas<\/a><\/li><li><a href=\"#artigo-perguntas-frequentes\">Perguntas frequentes<\/a><\/li><li><a href=\"#artigo-artigos-relacionados\">Artigos relacionados<\/a><\/li><\/ul><\/details>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5ebf8f elementor-widget elementor-widget-menu-anchor\" data-id=\"f5ebf8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-o-que-e-apuracao-de-haveres\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd5362 elementor-widget elementor-widget-heading\" data-id=\"5bd5362\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">O que \u00e9 apura\u00e7\u00e3o de haveres?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3da3e2 elementor-widget elementor-widget-text-editor\" data-id=\"e3da3e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Apura\u00e7\u00e3o de haveres<\/strong> \u00e9 o conjunto de procedimentos cont\u00e1beis destinado a determinar o valor que cabe a um s\u00f3cio, acionista ou interessado em determinada data-base. O trabalho considera o patrim\u00f4nio da sociedade e o crit\u00e9rio juridicamente aplic\u00e1vel, conforme a <a href=\"https:\/\/www1.cfc.org.br\/sisweb\/SRE\/docs\/ITP_01_Apuracao%20de%20Haveres.pdf\">ITP 01 do Conselho Federal de Contabilidade<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30ec622 elementor-widget elementor-widget-text-editor\" data-id=\"30ec622\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A an\u00e1lise \u00e9 especialmente relevante na retirada ou exclus\u00e3o de s\u00f3cios e na dissolu\u00e7\u00e3o parcial da sociedade. Antes do c\u00e1lculo, devem estar definidos a <strong>data-base<\/strong>, a participa\u00e7\u00e3o avaliada, os instrumentos societ\u00e1rios e os limites do trabalho.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75b7cae elementor-widget elementor-widget-text-editor\" data-id=\"75b7cae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Quando um s\u00f3cio se retira, \u00e9 exclu\u00eddo ou uma sociedade \u00e9 parcialmente dissolvida, a pergunta que realmente importa n\u00e3o \u00e9 quanto vale a empresa \u2014 e sim quanto cabe \u00e0quele s\u00f3cio, na data-base e segundo o crit\u00e9rio juridicamente aplic\u00e1vel. Apurar haveres \u00e9 responder a essa pergunta com precis\u00e3o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db2dba6 elementor-widget elementor-widget-text-editor\" data-id=\"db2dba6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A sa\u00edda ou exclus\u00e3o de um s\u00f3cio, a dissolu\u00e7\u00e3o parcial de uma sociedade e os conflitos sobre participa\u00e7\u00f5es societ\u00e1rias exigem mais do que uma estimativa econ\u00f4mica do neg\u00f3cio. Nesses casos, o objetivo \u00e9 apurar os haveres: determinar, segundo o contrato social, a legisla\u00e7\u00e3o, a decis\u00e3o judicial ou o acordo entre as partes, o montante que efetivamente cabe ao s\u00f3cio retirante.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9d9f89 elementor-widget elementor-widget-menu-anchor\" data-id=\"e9d9f89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-qual-e-a-finalidade-da-apuracao-de-haveres\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d691163 elementor-widget elementor-widget-heading\" data-id=\"d691163\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qual \u00e9 a finalidade da apura\u00e7\u00e3o de haveres?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b674b6 elementor-widget elementor-widget-text-editor\" data-id=\"3b674b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A <strong>apura\u00e7\u00e3o de haveres<\/strong> possui finalidade pr\u00f3pria e n\u00e3o se limita \u00e0 simples leitura do patrim\u00f4nio l\u00edquido cont\u00e1bil. Dependendo do que estiver previsto nos atos constitutivos, em outros instrumentos jur\u00eddicos, na decis\u00e3o judicial, no procedimento arbitral ou no acordo entre as partes, o trabalho pode utilizar crit\u00e9rios patrimoniais ou econ\u00f4micos. Em todos os casos, deve observar a data de resolu\u00e7\u00e3o da sociedade em rela\u00e7\u00e3o ao s\u00f3cio e determinar o valor da participa\u00e7\u00e3o segundo o crit\u00e9rio juridicamente aplic\u00e1vel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba80add elementor-widget elementor-widget-text-editor\" data-id=\"ba80add\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O ponto de partida deve ser o contrato ou estatuto social. Tamb\u00e9m precisam ser considerados eventuais acordos de s\u00f3cios ou acionistas, a legisla\u00e7\u00e3o aplic\u00e1vel e, nos trabalhos judiciais ou arbitrais, os limites fixados na decis\u00e3o ou no termo de refer\u00eancia. Escolher o crit\u00e9rio sem examinar esses elementos pode produzir um n\u00famero tecnicamente elaborado, mas inadequado \u00e0 controv\u00e9rsia que precisa ser resolvida.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2de21b6 elementor-widget elementor-widget-menu-anchor\" data-id=\"2de21b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-o-que-a-itp-01-preve-para-a-apuracao-de-haveres\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-634fea7 elementor-widget elementor-widget-heading\" data-id=\"634fea7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">O que a ITP 01 prev\u00ea para a apura\u00e7\u00e3o de haveres?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65f5817 elementor-widget elementor-widget-text-editor\" data-id=\"65f5817\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A NBC ITP 1, publicada pelo Conselho Federal de Contabilidade em 2025, estabeleceu referenciais pr\u00f3prios para a apura\u00e7\u00e3o de haveres. A norma n\u00e3o restringe o trabalho ao valor patrimonial cont\u00e1bil ou ao <strong>balan\u00e7o de determina\u00e7\u00e3o<\/strong>: prev\u00ea expressamente quatro m\u00e9todos, sem preju\u00edzo do crit\u00e9rio previsto nos atos constitutivos, em outros instrumentos jur\u00eddicos ou em decis\u00f5es judiciais, extrajudiciais e arbitrais.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3629bc e-con-full e-flex e-con e-child\" data-id=\"c3629bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-18b8cda e-con-full e-flex e-con e-child\" data-id=\"18b8cda\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c062b6 elementor-widget elementor-widget-text-editor\" data-id=\"3c062b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t01\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5817ef5 elementor-widget elementor-widget-heading\" data-id=\"5817ef5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Valor Patrimonial Cont\u00e1bil (VPC)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4cdedb elementor-widget elementor-widget-text-editor\" data-id=\"f4cdedb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>compara ativos e passivos escriturados no balan\u00e7o da data-base, quando aceitos pelos s\u00f3cios como valores de sa\u00edda.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4af5277 e-con-full e-flex e-con e-child\" data-id=\"4af5277\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78da690 elementor-widget elementor-widget-text-editor\" data-id=\"78da690\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t02\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-738340e elementor-widget elementor-widget-heading\" data-id=\"738340e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Balan\u00e7o de Determina\u00e7\u00e3o (BD)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54b3b80 elementor-widget elementor-widget-text-editor\" data-id=\"54b3b80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>apura todos os bens, direitos e obriga\u00e7\u00f5es \u2014 tang\u00edveis e intang\u00edveis \u2014 a pre\u00e7o de sa\u00edda. Crit\u00e9rio preferencial em casos de dissenso.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67013b5 e-con-full e-flex e-con e-child\" data-id=\"67013b5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb06882 elementor-widget elementor-widget-text-editor\" data-id=\"fb06882\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t03\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f015cc8 elementor-widget elementor-widget-heading\" data-id=\"f015cc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Fluxo de Caixa Descontado (FCD)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fff382a elementor-widget elementor-widget-text-editor\" data-id=\"fff382a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>traz a valor presente os <strong>fluxos de caixa<\/strong> futuros. Indicado quando h\u00e1 intang\u00edveis relevantes ou elevado potencial de crescimento.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca5e018 e-con-full e-flex e-con e-child\" data-id=\"ca5e018\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc69850 elementor-widget elementor-widget-text-editor\" data-id=\"dc69850\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t04\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c2b989 elementor-widget elementor-widget-heading\" data-id=\"4c2b989\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">M\u00faltiplos de Mercado (MM)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e82ec6b elementor-widget elementor-widget-text-editor\" data-id=\"e82ec6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>compara a sociedade a empresas ou transa\u00e7\u00f5es do mesmo setor por meio de m\u00faltiplos financeiros adequados.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-553bc92 elementor-widget elementor-widget-text-editor\" data-id=\"553bc92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O trabalho deve ser conduzido com transpar\u00eancia, equidade, fidedignidade e legalidade. Isso exige documenta\u00e7\u00e3o suficiente, concilia\u00e7\u00e3o dos saldos, an\u00e1lise dos ativos e passivos, identifica\u00e7\u00e3o de conting\u00eancias e opera\u00e7\u00f5es com partes relacionadas, al\u00e9m da avalia\u00e7\u00e3o dos eventos que possam afetar a posi\u00e7\u00e3o patrimonial na data-base.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9c002e elementor-widget elementor-widget-menu-anchor\" data-id=\"c9c002e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-como-funcionam-os-quatro-metodos-de-apuracao-de-haveres\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e4b22 elementor-widget elementor-widget-heading\" data-id=\"46e4b22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Como funcionam os quatro m\u00e9todos de apura\u00e7\u00e3o de haveres?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9da915 elementor-widget elementor-widget-heading\" data-id=\"f9da915\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Valor Patrimonial Cont\u00e1bil (VPC)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-879b89d elementor-widget elementor-widget-text-editor\" data-id=\"879b89d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Corresponde \u00e0 compara\u00e7\u00e3o entre os ativos e os passivos escriturados no balan\u00e7o levantado na data da resolu\u00e7\u00e3o, desde que esses valores sejam aceitos pelos s\u00f3cios ou acionistas como valores de sa\u00edda. Por se apoiar nos registros existentes, pode n\u00e3o refletir ativos formados internamente, valores atuais de realiza\u00e7\u00e3o ou obriga\u00e7\u00f5es ainda n\u00e3o reconhecidas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34d8a39 elementor-widget elementor-widget-heading\" data-id=\"34d8a39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Balan\u00e7o de Determina\u00e7\u00e3o (BD)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-386b9bd elementor-widget elementor-widget-text-editor\" data-id=\"386b9bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9 o m\u00e9todo de apura\u00e7\u00e3o de todos os bens e direitos do ativo, tang\u00edveis e intang\u00edveis, e de todo o passivo, a pre\u00e7o de sa\u00edda. \u00c9 aplic\u00e1vel preferencialmente nas situa\u00e7\u00f5es de dissenso entre s\u00f3cios, acionistas ou interessados. Portanto, n\u00e3o consiste apenas em atualizar im\u00f3veis, m\u00e1quinas e obriga\u00e7\u00f5es contabilizadas: exige a identifica\u00e7\u00e3o e a mensura\u00e7\u00e3o dos intang\u00edveis que integrem o patrim\u00f4nio econ\u00f4mico da sociedade na data-base.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9cfa55 elementor-widget elementor-widget-heading\" data-id=\"a9cfa55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Fluxo de Caixa Descontado (FCD)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3ce017 elementor-widget elementor-widget-text-editor\" data-id=\"a3ce017\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Apura o valor presente dos fluxos de caixa futuros da sociedade mediante a aplica\u00e7\u00e3o de uma taxa de desconto apropriada. A pr\u00f3pria norma o indica para situa\u00e7\u00f5es em que existam dados financeiros e cont\u00e1beis dispon\u00edveis, especialmente em sociedades com <strong>ativos intang\u00edveis<\/strong> relevantes ou elevado potencial de crescimento.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0775240 elementor-widget elementor-widget-heading\" data-id=\"0775240\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">M\u00faltiplos de Mercado (MM)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6ad3b7 elementor-widget elementor-widget-text-editor\" data-id=\"a6ad3b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Compara a sociedade com outras empresas do mesmo setor por meio de m\u00faltiplos financeiros adequados. Sua aplica\u00e7\u00e3o depende da exist\u00eancia de dados confi\u00e1veis e de um padr\u00e3o de compara\u00e7\u00e3o que permita considerar as diferen\u00e7as de porte, rentabilidade, crescimento, risco e estrutura de capital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab6301a elementor-widget elementor-widget-menu-anchor\" data-id=\"ab6301a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-o-que-e-o-balanco-de-determinacao\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d45907 elementor-widget elementor-widget-heading\" data-id=\"9d45907\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">O que \u00e9 o balan\u00e7o de determina\u00e7\u00e3o?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c266205 elementor-widget elementor-widget-text-editor\" data-id=\"c266205\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O balan\u00e7o de determina\u00e7\u00e3o \u00e9 constru\u00eddo especificamente para a apura\u00e7\u00e3o de haveres. Embora tenha como ponto de partida a escritura\u00e7\u00e3o da sociedade, seus valores n\u00e3o s\u00e3o simplesmente transportados do balan\u00e7o patrimonial. Cada ativo e passivo deve ser examinado na data-base e ajustado ao respectivo pre\u00e7o de sa\u00edda, de modo que a demonstra\u00e7\u00e3o represente o patrim\u00f4nio efetivo atribu\u00edvel aos s\u00f3cios.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6856818 elementor-widget elementor-widget-text-editor\" data-id=\"6856818\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O trabalho normalmente envolve a realiza\u00e7\u00e3o de caixa, aplica\u00e7\u00f5es financeiras e contas a receber; a avalia\u00e7\u00e3o de estoques; a mensura\u00e7\u00e3o de im\u00f3veis, m\u00e1quinas, equipamentos e propriedades para investimento; a an\u00e1lise de investimentos societ\u00e1rios; a revis\u00e3o de tributos a recuperar; e o reconhecimento de conting\u00eancias e obriga\u00e7\u00f5es tribut\u00e1rias, trabalhistas, c\u00edveis, ambientais e contratuais. Tamb\u00e9m devem ser examinadas opera\u00e7\u00f5es com partes relacionadas, garantias, compromissos, passivos n\u00e3o contabilizados e eventos relevantes ocorridos at\u00e9 a data-base ou relacionados a condi\u00e7\u00f5es nela existentes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d9d0b2f e-con-full e-flex e-con e-child\" data-id=\"d9d0b2f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5986599 elementor-widget elementor-widget-text-editor\" data-id=\"5986599\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O balan\u00e7o de determina\u00e7\u00e3o n\u00e3o estar\u00e1 completo se apenas atualizar os ativos f\u00edsicos e ignorar a marca, a tecnologia, os contratos e o conhecimento desenvolvido pela sociedade.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdca85c elementor-widget elementor-widget-text-editor\" data-id=\"fdca85c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A NBC ITP 1\/2025 \u00e9 expressa ao incluir todos os ativos tang\u00edveis e intang\u00edveis. Portanto, elementos que representam marca, tecnologia, direitos, contratos, relacionamento comercial ou conhecimento desenvolvido pela sociedade n\u00e3o podem ficar de fora da an\u00e1lise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d77dc17 elementor-widget elementor-widget-menu-anchor\" data-id=\"d77dc17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-quando-avaliar-o-fluxo-de-caixa-descontado\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41d18f1 elementor-widget elementor-widget-heading\" data-id=\"41d18f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quando avaliar o fluxo de caixa descontado?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b62756 elementor-widget elementor-widget-text-editor\" data-id=\"2b62756\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O Fluxo de Caixa Descontado n\u00e3o \u00e9 apenas uma refer\u00eancia complementar: \u00e9 um dos m\u00e9todos expressamente admitidos pela NBC ITP 1\/2025. A norma destaca sua aplica\u00e7\u00e3o quando existem dados financeiros e cont\u00e1beis dispon\u00edveis, especialmente em sociedades com ativos intang\u00edveis significativos ou elevado potencial de crescimento. Nesses neg\u00f3cios, parte relevante do valor pode n\u00e3o estar refletida no balan\u00e7o, mas na capacidade futura de gerar caixa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71f9706 elementor-widget elementor-widget-text-editor\" data-id=\"71f9706\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sua aplica\u00e7\u00e3o exige proje\u00e7\u00f5es fundamentadas de receitas, custos, despesas, tributos, investimentos e capital de giro. Os resultados hist\u00f3ricos devem ser normalizados para excluir eventos n\u00e3o recorrentes, despesas ou receitas estranhas \u00e0 opera\u00e7\u00e3o, remunera\u00e7\u00f5es de partes relacionadas fora de condi\u00e7\u00f5es de mercado e outros elementos que n\u00e3o representem a capacidade recorrente do neg\u00f3cio. As proje\u00e7\u00f5es tamb\u00e9m precisam ser compat\u00edveis com a capacidade operacional, o mercado, a concorr\u00eancia e os riscos efetivamente existentes na data-base.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f488f11 elementor-widget elementor-widget-text-editor\" data-id=\"f488f11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Os fluxos projetados s\u00e3o trazidos a valor presente mediante taxa de desconto coerente com sua natureza e seus riscos. Quando se utiliza o fluxo de caixa livre da empresa, a taxa normalmente reflete o custo m\u00e9dio ponderado de capital, e o valor obtido corresponde ao valor da opera\u00e7\u00e3o. Para chegar ao valor do patrim\u00f4nio dos s\u00f3cios, devem ser considerados a d\u00edvida l\u00edquida, os ativos e passivos n\u00e3o operacionais e outros ajustes pertinentes. Se a proje\u00e7\u00e3o partir diretamente do fluxo do acionista, a taxa deve refletir o custo do capital pr\u00f3prio. Misturar fluxos e taxas de desconto incompat\u00edveis compromete todo o resultado.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b42b849 elementor-widget elementor-widget-text-editor\" data-id=\"b42b849\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tamb\u00e9m devem ser fundamentados o per\u00edodo expl\u00edcito de proje\u00e7\u00e3o, o valor terminal, a taxa de crescimento na perpetuidade e os cen\u00e1rios adotados. An\u00e1lises de sensibilidade demonstram quanto o valor se altera diante de mudan\u00e7as nas premissas principais. Em contexto litigioso, essa transpar\u00eancia \u00e9 essencial, pois permite que as partes e o julgador compreendam quais fatores explicam o resultado e avaliem a razoabilidade das estimativas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6b49b elementor-widget elementor-widget-menu-anchor\" data-id=\"4c6b49b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-como-usar-multiplos-de-mercado-na-apuracao-de-haveres\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e820e43 elementor-widget elementor-widget-heading\" data-id=\"e820e43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Como usar m\u00faltiplos de mercado na apura\u00e7\u00e3o de haveres?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f15aa3a elementor-widget elementor-widget-text-editor\" data-id=\"f15aa3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A NBC ITP 1\/2025 tamb\u00e9m admite os <strong>M\u00faltiplos de Mercado<\/strong> quando existirem padr\u00f5es de apura\u00e7\u00e3o e dados que permitam compara\u00e7\u00e3o. O m\u00e9todo utiliza refer\u00eancias de empresas compar\u00e1veis ou de transa\u00e7\u00f5es realizadas no mercado para estimar o valor da sociedade avalianda. Entre os m\u00faltiplos mais usuais est\u00e3o EV\/EBITDA, EV\/Receita, Pre\u00e7o\/Lucro e Pre\u00e7o\/Patrim\u00f4nio L\u00edquido, selecionados conforme as caracter\u00edsticas do setor e a natureza do indicador.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8cc703 elementor-widget elementor-widget-text-editor\" data-id=\"a8cc703\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A simples aplica\u00e7\u00e3o da m\u00e9dia de um setor n\u00e3o constitui avalia\u00e7\u00e3o adequada. \u00c9 necess\u00e1rio demonstrar por que as empresas ou transa\u00e7\u00f5es selecionadas s\u00e3o compar\u00e1veis quanto a atividade, porte, crescimento, rentabilidade, estrutura de capital, risco, localiza\u00e7\u00e3o, concentra\u00e7\u00e3o de clientes e est\u00e1gio de desenvolvimento. Resultados cont\u00e1beis utilizados nos m\u00faltiplos devem ser normalizados para que diferen\u00e7as n\u00e3o recorrentes ou crit\u00e9rios cont\u00e1beis distintos n\u00e3o distor\u00e7am a compara\u00e7\u00e3o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fc164e elementor-widget elementor-widget-text-editor\" data-id=\"8fc164e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Quando o m\u00faltiplo produz o valor da opera\u00e7\u00e3o, devem ser efetuados os ajustes necess\u00e1rios para chegar ao valor do patrim\u00f4nio dos s\u00f3cios, incluindo d\u00edvida l\u00edquida e itens n\u00e3o operacionais. Tamb\u00e9m precisam ser analisados pr\u00eamio de controle, falta de controle, liquidez ou aus\u00eancia de negociabilidade, desde que esses ajustes sejam compat\u00edveis com a base de valor, com os direitos da participa\u00e7\u00e3o avaliada e com o comando contratual ou judicial aplic\u00e1vel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d578f0 elementor-widget elementor-widget-text-editor\" data-id=\"0d578f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Os M\u00faltiplos de Mercado podem ser utilizados como m\u00e9todo principal ou como teste de coer\u00eancia do Fluxo de Caixa Descontado. Quando os resultados forem diferentes, o laudo deve explicar as raz\u00f5es, em vez de escolher arbitrariamente o valor mais conveniente ou simplesmente calcular uma m\u00e9dia sem fundamento.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04c6283 elementor-widget elementor-widget-menu-anchor\" data-id=\"04c6283\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-como-definir-o-metodo-aplicavel-ao-caso\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-798f5d4 elementor-widget elementor-widget-heading\" data-id=\"798f5d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Como definir o m\u00e9todo aplic\u00e1vel ao caso?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e77236 elementor-widget elementor-widget-text-editor\" data-id=\"8e77236\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O perito ou profissional contratado deve seguir o m\u00e9todo estabelecido no contrato, no estatuto, em outro instrumento jur\u00eddico, na decis\u00e3o judicial ou na delibera\u00e7\u00e3o espec\u00edfica. Na autocomposi\u00e7\u00e3o, as partes podem definir o crit\u00e9rio a ser seguido. Na aus\u00eancia de defini\u00e7\u00e3o expressa, a NBC ITP 1\/2025 determina a ado\u00e7\u00e3o do balan\u00e7o de determina\u00e7\u00e3o. Quando o m\u00e9todo indicado n\u00e3o puder ser aplicado, a impossibilidade e a alternativa adotada devem ser justificadas e fundamentadas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c61874 elementor-widget elementor-widget-text-editor\" data-id=\"7c61874\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A norma admite, ainda, demonstra\u00e7\u00f5es espec\u00edficas com estruturas definidas contratualmente ou homologadas em processos de autocomposi\u00e7\u00e3o. Desse modo, a apura\u00e7\u00e3o de haveres pode combinar informa\u00e7\u00f5es patrimoniais e econ\u00f4micas, desde que o crit\u00e9rio tenha respaldo jur\u00eddico, seja tecnicamente consistente e esteja claramente explicado nas notas e no laudo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6352a1f elementor-widget elementor-widget-text-editor\" data-id=\"6352a1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Quando mais de um m\u00e9todo for aplic\u00e1vel, o profissional deve indicar a fun\u00e7\u00e3o de cada um: m\u00e9todo principal, m\u00e9todo corroborativo ou an\u00e1lise de sensibilidade. A eventual pondera\u00e7\u00e3o de resultados n\u00e3o pode ser autom\u00e1tica; deve refletir a qualidade das informa\u00e7\u00f5es, a ader\u00eancia de cada m\u00e9todo \u00e0 sociedade e a finalidade jur\u00eddica da apura\u00e7\u00e3o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8809830 elementor-widget elementor-widget-menu-anchor\" data-id=\"8809830\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-como-considerar-os-ativos-intangiveis\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b8b5c8 elementor-widget elementor-widget-heading\" data-id=\"1b8b5c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Como considerar os ativos intang\u00edveis?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18897a3 elementor-widget elementor-widget-text-editor\" data-id=\"18897a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Um dos pontos mais relevantes da NBC ITP 1\/2025 \u00e9 a determina\u00e7\u00e3o de que o balan\u00e7o de determina\u00e7\u00e3o alcance todos os ativos tang\u00edveis e intang\u00edveis, al\u00e9m de todo o passivo, a pre\u00e7o de sa\u00edda. Assim, a an\u00e1lise n\u00e3o pode ficar limitada aos intang\u00edveis j\u00e1 registrados no balan\u00e7o societ\u00e1rio. Devem ser investigados os ativos intang\u00edveis efetivamente existentes na data-base, inclusive aqueles formados internamente e n\u00e3o reconhecidos na contabilidade por limita\u00e7\u00f5es das normas aplic\u00e1veis \u00e0s demonstra\u00e7\u00f5es financeiras de uso geral.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43c434b elementor-widget elementor-widget-text-editor\" data-id=\"43c434b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Conforme a realidade da empresa, podem exigir an\u00e1lise marcas, patentes, softwares, tecnologias, direitos contratuais, licen\u00e7as, concess\u00f5es, carteira e relacionamento com clientes, contratos vantajosos, know-how e outros recursos identific\u00e1veis capazes de gerar benef\u00edcios econ\u00f4micos. A inclus\u00e3o, entretanto, n\u00e3o pode ser autom\u00e1tica: \u00e9 necess\u00e1rio demonstrar sua exist\u00eancia, v\u00ednculo com a sociedade, capacidade de gera\u00e7\u00e3o de benef\u00edcios, vida \u00fatil, riscos e crit\u00e9rio de mensura\u00e7\u00e3o, evitando duplicidade com valores j\u00e1 refletidos em outros ativos ou no m\u00e9todo econ\u00f4mico adotado.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1372c90 elementor-widget elementor-widget-text-editor\" data-id=\"1372c90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Essa etapa costuma ser decisiva em empresas de servi\u00e7os, tecnologia, varejo, ind\u00fastria especializada e neg\u00f3cios cujo valor depende de marca, relacionamento comercial ou conhecimento t\u00e9cnico. Ignorar os intang\u00edveis pode reduzir artificialmente o patrim\u00f4nio apurado e prejudicar o s\u00f3cio retirante; superavali\u00e1-los, por outro lado, pode impor aos s\u00f3cios remanescentes um pagamento sem sustenta\u00e7\u00e3o econ\u00f4mica.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-719ec0e elementor-widget elementor-widget-text-editor\" data-id=\"719ec0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A mensura\u00e7\u00e3o dos intang\u00edveis pode exigir t\u00e9cnicas espec\u00edficas, como o m\u00e9todo de dispensa de royalties para marcas, o m\u00e9todo de resultados excedentes para relacionamento com clientes, o m\u00e9todo com e sem para contratos ou direitos e o custo de reprodu\u00e7\u00e3o ou substitui\u00e7\u00e3o para determinados softwares e tecnologias. A t\u00e9cnica deve ser escolhida conforme a natureza do ativo e com premissas que n\u00e3o dupliquem resultados j\u00e1 capturados no Fluxo de Caixa Descontado ou em outro elemento patrimonial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7ec039 elementor-widget elementor-widget-menu-anchor\" data-id=\"d7ec039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-quais-demonstracoes-e-notas-explicativas-apresentar\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff95ef6 elementor-widget elementor-widget-heading\" data-id=\"ff95ef6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quais demonstra\u00e7\u00f5es e notas explicativas apresentar?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b79ef1 elementor-widget elementor-widget-text-editor\" data-id=\"5b79ef1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A NBC ITP 1\/2025 n\u00e3o trata somente da escolha do m\u00e9todo. Ela prev\u00ea demonstra\u00e7\u00f5es e relat\u00f3rios adequados para instrumentalizar a apura\u00e7\u00e3o: balan\u00e7o patrimonial de determina\u00e7\u00e3o, demonstra\u00e7\u00e3o dos fluxos de caixa, demonstra\u00e7\u00e3o dos m\u00faltiplos de mercado e demonstra\u00e7\u00f5es espec\u00edficas definidas contratualmente ou homologadas em autocomposi\u00e7\u00e3o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea8c87c elementor-widget elementor-widget-text-editor\" data-id=\"ea8c87c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Independentemente do formato adotado, as <strong>notas explicativas<\/strong> devem apresentar o crit\u00e9rio utilizado, a estrutura das demonstra\u00e7\u00f5es, os ajustes aplicados aos ativos e passivos, as vari\u00e1veis que influenciam os fluxos e os par\u00e2metros de materialidade e relev\u00e2ncia. A sociedade deve ser considerada em continuidade operacional, salvo situa\u00e7\u00e3o de liquida\u00e7\u00e3o, pois a apura\u00e7\u00e3o de haveres n\u00e3o significa, por si s\u00f3, o encerramento das atividades.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19a291b elementor-widget elementor-widget-menu-anchor\" data-id=\"19a291b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-o-que-torna-o-laudo-de-apuracao-de-haveres-confiavel\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0752d68 elementor-widget elementor-widget-heading\" data-id=\"0752d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">O que torna o laudo de apura\u00e7\u00e3o de haveres confi\u00e1vel?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff52a56 elementor-widget elementor-widget-text-editor\" data-id=\"ff52a56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A qualidade do resultado n\u00e3o depende apenas de c\u00e1lculos. \u00c9 necess\u00e1rio compreender a hist\u00f3ria societ\u00e1ria, a opera\u00e7\u00e3o da empresa, a origem dos saldos e os fatos que motivaram a sa\u00edda do s\u00f3cio. A an\u00e1lise deve abranger, quando relevante, estoques, imobilizado, propriedades para investimento, cr\u00e9ditos de realiza\u00e7\u00e3o duvidosa, passivos tribut\u00e1rios e trabalhistas, garantias, conting\u00eancias, m\u00fatuos e transa\u00e7\u00f5es com partes relacionadas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b380006 elementor-widget elementor-widget-text-editor\" data-id=\"b380006\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Um laudo bem fundamentado torna as premissas verific\u00e1veis, explica os ajustes efetuados e permite que s\u00f3cios, advogados, \u00e1rbitros e magistrados compreendam como o valor foi obtido. Essa <strong>rastreabilidade<\/strong> reduz conflitos e aumenta a seguran\u00e7a de acordos, arbitragens e decis\u00f5es judiciais.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa156d7 elementor-widget elementor-widget-menu-anchor\" data-id=\"aa156d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-como-conduzir-uma-apuracao-de-haveres-fundamentada\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8058800 elementor-widget elementor-widget-heading\" data-id=\"8058800\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Como conduzir uma apura\u00e7\u00e3o de haveres fundamentada?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b7d510 elementor-widget elementor-widget-text-editor\" data-id=\"1b7d510\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Em disputas societ\u00e1rias, n\u00e3o basta perguntar quanto vale a empresa. A pergunta correta \u00e9 quanto cabe ao s\u00f3cio, na data-base e segundo o crit\u00e9rio juridicamente aplic\u00e1vel. A NBC ITP 1\/2025 oferece alternativas patrimoniais e econ\u00f4micas, mas exige que a escolha seja fundamentada. Quando adotado o balan\u00e7o de determina\u00e7\u00e3o, todos os ativos tang\u00edveis e intang\u00edveis e todos os passivos devem ser considerados a pre\u00e7o de sa\u00edda, para que o valor apurado represente de forma equilibrada a realidade patrimonial da sociedade.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9be8509 elementor-widget elementor-widget-text-editor\" data-id=\"9be8509\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A PGS Auditores Independentes atua na elabora\u00e7\u00e3o e revis\u00e3o de laudos e pareceres para apura\u00e7\u00e3o de haveres em contextos consensuais, arbitrais e judiciais.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f21a3a6 elementor-widget elementor-widget-menu-anchor\" data-id=\"f21a3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-referencias-e-leituras-relacionadas\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d81318 elementor-widget elementor-widget-heading\" data-id=\"1d81318\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Refer\u00eancias e leituras relacionadas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6430fe elementor-widget elementor-widget-text-editor\" data-id=\"b6430fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www1.cfc.org.br\/sisweb\/SRE\/docs\/ITP_01_Apuracao%20de%20Haveres.pdf\">CFC \u2014 ITP 01, Apura\u00e7\u00e3o de Haveres<\/a><\/li><li><a href=\"https:\/\/cfc.org.br\/tecnica\/normas-brasileiras-de-contabilidade\/nbc-tp-de-pericia\/\">CFC \u2014 normas t\u00e9cnicas de per\u00edcia<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56cdd59 elementor-widget elementor-widget-menu-anchor\" data-id=\"56cdd59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-perguntas-frequentes\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9be0234 elementor-widget elementor-widget-heading\" data-id=\"9be0234\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Perguntas frequentes<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1102d12 e-con-full e-flex e-con e-child\" data-id=\"1102d12\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3196eba elementor-widget elementor-widget-heading\" data-id=\"3196eba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Qual \u00e9 a finalidade da apura\u00e7\u00e3o de haveres?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cb640b elementor-widget elementor-widget-text-editor\" data-id=\"8cb640b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Determinar o valor que cabe ao s\u00f3cio, acionista ou interessado na data-base, segundo o crit\u00e9rio contratual, legal, judicial, arbitral ou acordado aplic\u00e1vel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-709eb47 e-con-full e-flex e-con e-child\" data-id=\"709eb47\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca4676c elementor-widget elementor-widget-heading\" data-id=\"ca4676c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Quais m\u00e9todos a NBC ITP 1\/2025 admite?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53c5988 elementor-widget elementor-widget-text-editor\" data-id=\"53c5988\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Valor Patrimonial Cont\u00e1bil, Balan\u00e7o de Determina\u00e7\u00e3o, Fluxo de Caixa Descontado e M\u00faltiplos de Mercado, observados os instrumentos jur\u00eddicos e a fundamenta\u00e7\u00e3o da escolha.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-abc7e1f e-con-full e-flex e-con e-child\" data-id=\"abc7e1f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a97564 elementor-widget elementor-widget-heading\" data-id=\"9a97564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Os intang\u00edveis podem ficar fora do balan\u00e7o de determina\u00e7\u00e3o?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e430e68 elementor-widget elementor-widget-text-editor\" data-id=\"e430e68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O trabalho deve investigar os ativos tang\u00edveis e intang\u00edveis existentes na data-base, com demonstra\u00e7\u00e3o de sua exist\u00eancia e crit\u00e9rio de mensura\u00e7\u00e3o, evitando duplicidades.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9ddf44 e-con-full e-flex e-con e-child\" data-id=\"e9ddf44\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c57e26f elementor-widget elementor-widget-heading\" data-id=\"c57e26f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Apura\u00e7\u00e3o de haveres \u00e9 igual a avaliar uma empresa para venda?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c237ed6 elementor-widget elementor-widget-text-editor\" data-id=\"c237ed6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A finalidade e os crit\u00e9rios podem ser diferentes. Na apura\u00e7\u00e3o de haveres, o valor devido ao s\u00f3cio deve respeitar a data-base e os instrumentos jur\u00eddicos aplic\u00e1veis. Uma avalia\u00e7\u00e3o para negocia\u00e7\u00e3o pode partir de outras premissas e objetivos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-778f7cb elementor-widget elementor-widget-menu-anchor\" data-id=\"778f7cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"artigo-artigos-relacionados\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-231e44f elementor-widget elementor-widget-heading\" data-id=\"231e44f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Artigos relacionados<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6705472 elementor-widget elementor-widget-text-editor\" data-id=\"6705472\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/pgsconsult.com\/blog\/2026\/10\/24\/como-contratar-auditoria-independente\/\">Independ\u00eancia e qualifica\u00e7\u00e3o dos profissionais de auditoria<\/a><\/li><li><a href=\"https:\/\/pgsconsult.com\/blog\/2026\/10\/24\/manifesto-marca-pgs\/\">Os princ\u00edpios que orientam a atua\u00e7\u00e3o da PGS<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c2960c0 e-con-full e-flex e-con e-child\" data-id=\"c2960c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3df16d9 elementor-widget elementor-widget-text-editor\" data-id=\"3df16d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tSOBRE A PGS\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b06b17 elementor-widget elementor-widget-heading\" data-id=\"7b06b17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PGS Auditores Independentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-762afca elementor-widget elementor-widget-text-editor\" data-id=\"762afca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Auditoria e consultoria com independ\u00eancia, compet\u00eancia, responsabilidade e presen\u00e7a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b405ab elementor-widget elementor-widget-button\" data-id=\"3b405ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/pgsconsult.com\/blog\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u2190 Ver todos os artigos<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8016d65 e-flex e-con-boxed e-con e-parent\" data-id=\"8016d65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb74aa elementor-widget elementor-widget-text-editor\" data-id=\"4cb74aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tCONVERSE COM A PGS\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03999cf elementor-widget elementor-widget-heading\" data-id=\"03999cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sua empresa precisa de uma avalia\u00e7\u00e3o independente?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4af8ce5 elementor-widget elementor-widget-text-editor\" data-id=\"4af8ce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tConhe\u00e7a nossas solu\u00e7\u00f5es de auditoria e converse com a equipe sobre o escopo adequado ao seu neg\u00f3cio.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c16f5b9 elementor-widget elementor-widget-button\" data-id=\"c16f5b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/pgsconsult.com\/#contato\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Falar com a PGS \u2197<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e8fa648 e-flex e-con-boxed e-con e-parent\" data-id=\"e8fa648\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfdb2fa elementor-widget elementor-widget-text-editor\" data-id=\"cfdb2fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"color:#FFFFFF;font-size:19px\">PGS<\/strong> &nbsp; Auditoria &amp; Consultoria<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-237320b elementor-widget elementor-widget-text-editor\" data-id=\"237320b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/pgsconsult.com\/\" style=\"color:#FFF\">Site institucional \u2197<\/a> &nbsp; \u00b7 &nbsp; <a href=\"https:\/\/pgsconsult.com\/privacidade\/\" style=\"color:#FFF\">Privacidade<\/a><br><span style=\"font-size:12px\">\u00a9 2026 PGS. Todos os direitos reservados.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3594474 e-flex e-con-boxed e-con e-parent\" data-id=\"3594474\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-474491c elementor-widget elementor-widget-html\" data-id=\"474491c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"@id\": \"https:\/\/pgsconsult.com\/blog\/2026\/10\/24\/apuracao-haveres-disputas-societarias\/#article\", \"headline\": \"Apura\u00e7\u00e3o de haveres em disputas societ\u00e1rias\", \"description\": \"Entenda a apura\u00e7\u00e3o de haveres, os quatro m\u00e9todos da NBC ITP 1\/2025, os intang\u00edveis e os cuidados na avalia\u00e7\u00e3o da participa\u00e7\u00e3o de s\u00f3cios.\", \"url\": \"https:\/\/pgsconsult.com\/blog\/2026\/10\/24\/apuracao-haveres-disputas-societarias\/\", \"mainEntityOfPage\": {\"@id\": \"https:\/\/pgsconsult.com\/blog\/2026\/10\/24\/apuracao-haveres-disputas-societarias\/\"}, \"datePublished\": \"2026-10-24\", \"dateModified\": \"2026-10-24\", \"author\": {\"@type\": \"Organization\", \"name\": \"PGS Auditores Independentes\"}, \"publisher\": {\"@type\": \"Organization\", \"name\": \"PGS Auditoria & Consultoria\", \"url\": \"https:\/\/pgsconsult.com\/\", \"logo\": {\"@type\": \"ImageObject\", \"url\": \"https:\/\/pgsconsult.com\/brand\/pgs-logo.png\"}}, \"image\": [\"https:\/\/pgsconsult.com\/blog\/wp-content\/uploads\/2026\/10\/ChatGPT-Image-Oct-24-2026-07_06_27-PM.png\"], \"inLanguage\": \"pt-BR\", \"articleSection\": \"Avalia\u00e7\u00e3o de Empresas\", \"keywords\": [\"apura\u00e7\u00e3o de haveres\"], \"wordCount\": 2702, \"about\": [{\"@type\": \"Thing\", \"name\": \"Apura\u00e7\u00e3o de 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