{"id":1118,"date":"2011-10-07T11:37:16","date_gmt":"2011-10-07T11:37:16","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/10\/07\/artigo-patrimonilo-liquido\/"},"modified":"2011-10-07T11:37:16","modified_gmt":"2011-10-07T11:37:16","slug":"artigo-patrimonilo-liquido","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/10\/07\/artigo-patrimonilo-liquido\/","title":{"rendered":"Artigo: Patrim\u00f4nilo L\u00edquido"},"content":{"rendered":"<p style=\"text-align: justify\"> \t<span style=\"color: #000000\"><strong><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Titulo: <\/span><\/span><\/strong><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Patrim&ocirc;nilo L&iacute;quido<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"> \t&nbsp;<\/p>\n<p style=\"text-align: justify\"> \t<span style=\"color: #000000\"><strong><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">RESUMO: <\/span><\/span><\/strong><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">O presente artigo tem como tema o Patrim&ocirc;nio L&iacute;quido que representa os valores que os s&oacute;cios ou acionistas. O capital social representa os valores recebidos pela empresa, em forma de subscri&ccedil;&atilde;o ou por ela gerados. A integraliza&ccedil;&atilde;o do capital poder&aacute; ser feita por meio de moeda corrente ou bens e direitos. As reservas de lucros s&atilde;o constitu&iacute;das pelos lucros obtidos pela empresa, retidos com finalidade espec&iacute;fica. Os lucros ou preju&iacute;zos representam resultados acumulados obtidos, que foram retidos sem finalidade espec&iacute;fica (quando lucros) ou est&atilde;o &agrave; espera de absor&ccedil;&atilde;o futura (quando preju&iacute;zos). Com o advento da Lei 11.638\/2007, para as sociedades por a&ccedil;&otilde;es, e para os balan&ccedil;os do exerc&iacute;cio social terminado a partir de 31 de dezembro de 2008, o saldo final desta conta n&atilde;o poder&aacute; mais ser credor.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"> \t&nbsp;<\/p>\n<p style=\"text-align: justify\"> \t<span style=\"color: #000000\"><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>Palavras-chave<\/strong>: Patrim&ocirc;nio L&iacute;quido, Reservas, Lucros ou Preju&iacute;zos Acumulados.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"> \t&nbsp;<\/p>\n<p style=\"text-align: justify\"> \t<span style=\"color: #000000\"><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>Autores<\/strong>: PEREIRA, Anderson Lima A.; AMORIN, <\/span><\/span><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Geraldo Botelho; COUTINHO,&nbsp;<\/span><\/span><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Ivan Alves; LEMOS, <\/span><\/span><span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">M&iacute;rian Andrade; SILVA, Nadson Luis<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"> \t&nbsp;<\/p>\n<p style=\"text-align: justify\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><span style=\"color: #000000\"><strong>Dispon&iacute;vel em<\/strong><\/span>: <a href=\"http:\/\/educexec.com.br\/v1\/arquivo\/164\" target=\"_blank\" rel=\"noopener\">http:\/\/educexec.com.br\/v1\/arquivo\/164<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Titulo: Patrim&ocirc;nilo L&iacute;quido &nbsp; RESUMO: O presente artigo tem como tema o Patrim&ocirc;nio L&iacute;quido que<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[],"class_list":["post-1118","post","type-post","status-publish","format-standard","hentry","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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