Apuração de haveres em ações judiciais de dissolução parcial de sociedade: os principais critérios de avaliação de entidades do ramo de prestação de serviços na visão dos peritos contadores do Estado de São Paulo

Abstract

The procedure for determining the valuation of assets in cases of partial dissolution of a company is a complex task, which requires a precise assessment of those assets, liabilities and shareholding equity, with a focus on fair compensation for the partners involved. The aim of this dissertation is to analyze the main valuation criteria for legal entities in the service industry, from the perspective of expert accountants in the state of São Paulo, identifying the adoption of specific procedures and criteria that best meet the object of expert evidence in this context. In order to achieve what the research proposes, we have decided to search for expert reports issued in the state of São Paulo, more specifically in the São Paulo State Court of Justice (TJSP), restricting such research to evaluating reports on the determination of assets in the partial dissolution of a company whose legal entity was a service provider. The results showed that although there is a preference for the equity methodology, there is no standardization among expert accountants when it comes to valuing entities in the context of partial dissolutions of companies, and that these professionals have not adopted any specific procedure in cases where the entity being valued is a service provider. The research also confirms the need to disseminate knowledge to expert accountants regarding the Brazilian Accounting Standards and Technical Regulations. The benefits of this study extend to professionals who work as expert accountants, judges and lawyers, allowing them to become familiar with evaluation methods and procedures, contributing to the advancement of knowledge applied to accounting expertise