Critérios de avaliação de micro e pequenas empresas para a realização de perícia contábil em apuração de haveres

Abstract

When one partner decides to withdraw from the company or when the output of a partner due to death occurs, it is necessary to evaluate the company to determine how much should be paid to the migrant partner or the family of a deceased partner. Often there is conflict of interests of both parties, and it is necessary to resort to the judicial system to reach a solution. In order to make an unbiased review and resolve the conflict of interest, the intervention of a professional chartered accountant, which uses criteria to evaluate company and measure the amount that must be paid to migrant partner or heirs of a deceased partner is required. The present study was for the first purpose pointing out which are the methods used by forensic accountants in the evaluation of micro and small enterprises in the calculation of assets in the town of Santa Maria, RS, in the second half of 2014 and to evaluate the possible difficulties of measurement and evaluation these smaller companies. To this end, a survey based on literature review and interviews with experts - accountants who work in the Civil Courts of the city was developed. At the end of the survey we found that there is a method that has full use. Lack of documentation, lack or unreliability in bookkeeping: some difficulties when evaluating the company, as were also identified.