Browsing by Keyword "Ágio interno"
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O ágio e a Lei 12.793: a independência entre as partes e o valor justo dos ativos
2014-05This paper analyzes three major changes to goodwill in Brazilian law due to Brazilian Federal Law nº 12,973, 2014. This work studies, in particular: (i) the change in accounting of goodwill; (ii) the requirement for ... -
O tratamento tributário do ágio interno em operações societárias e a Lei nº 12.973/2014
2017-06At first, in order to elaborate the first chapter of this paper, the treatment of goodwill was analyzed as disposed by Brazilian Law n. 9.532/1997. At this point, the concept of goodwill was also approached from an accounting ...
