A perícia contábil no contexto de disputas em contratos de venda e compra de empresa

Abstract

The conclusion of a contract for the sale and purchase of a company presupposes the examination by the parties of accounting and economic issues of the target company that will impact the pricing and, consequently, the closing of the deal. If these issues have not been thoroughly examined and all doubts exhausted before signing the contract of sale and purchase, there may be misunderstandings between the parties that result in the initiation of litigious procedures to resolve them with the help of third parties. Accounting expertise is one of the resources used by the parties to resolve the dispute. The objective of this research is to identify and expose the themes that can be the subject of accounting inspections carried out after the process of selling and buying companies, entering into the study of accounting themes and their connection with the discussions on Price Adjustment, Price Rectification and Indemnities for breach of representations and warranties. The research was carried out through case studies and confirmed the need for the expert accountant who works in accounting expertise in the processes of sale and purchase of companies to know deeply the accounting concepts, being also important the knowledge of themes of economic nature and legal