{"id":2573,"date":"2009-03-23T15:32:00","date_gmt":"2009-03-23T15:32:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/03\/23\/destino-do-lucro-na-lei-11-638-x-pme\/"},"modified":"2009-03-23T15:32:00","modified_gmt":"2009-03-23T15:32:00","slug":"destino-do-lucro-na-lei-11-638-x-pme","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/03\/23\/destino-do-lucro-na-lei-11-638-x-pme\/","title":{"rendered":"Destino do Lucro na Lei 11.638 x PME"},"content":{"rendered":"<p>Quest\u00e3o interessante feita pelo Alvaro Caldas: <em>\u201ccomo fica a \u00e1rea de \u201cutiliza\u00e7\u00e3o (destina\u00e7\u00e3o) do lucro l\u00edquido\u201d (SANVICENTE, Antonio Zoratto. Administra\u00e7\u00e3o Financeira. 3. ed. S\u00e3o Paulo: Atlas, 1997, p. 17) como sendo uma das problem\u00e1ticas da Administra\u00e7\u00e3o Financeira? Este problema ainda persiste ou \u00e9 agora seguido com as possibilidades da Lei 11.638, que alterou a Lei das S\/A\u201d <\/em><\/p>\n<p>A Lei 11.638 acabou com a conta de Lucros Acumulados. Em minha opini\u00e3o o problema ainda continua por duas raz\u00f5es. Em primeiro lugar, ainda existem d\u00favidas sobre a aplicabilidade da Lei para todos os tipos de entidade, em especial as PME, que representam a maioria das entidades. Mas este talvez n\u00e3o seja o melhor ponto da quest\u00e3o. Destaco que apesar do fim da conta de Lucros Acumulados, (1) nada impede que a empresa \u201cacumule\u201d lucros durante o exerc\u00edcio e somente decida sua destina\u00e7\u00e3o no final do exerc\u00edcio social. Ou seja, a conta de lucros acumulados poderia continuar existindo ao longo do exerc\u00edcio, para fins internos; (2) a empresa ainda tem que decidir se os lucros ir\u00e3o compor o capital, as reservas ou ser\u00e3o distribu\u00eddos. A quest\u00e3o da utiliza\u00e7\u00e3o do lucro l\u00edquido, apontada por Sanvicente, est\u00e1 mais pr\u00f3xima de uma das tr\u00eas decis\u00f5es financeiras: distribui\u00e7\u00e3o de dividendos. Esta decis\u00e3o ainda continua existindo<\/p>\n<p>Fonte:Blog Contabilidade Financeira(<a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2009\/03\/destino-do-lucro.html\">C\u00e9sar Tib\u00farcio<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quest\u00e3o interessante feita pelo Alvaro Caldas: \u201ccomo fica a \u00e1rea de \u201cutiliza\u00e7\u00e3o (destina\u00e7\u00e3o) do lucro<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,132,136,150,161],"tags":[],"class_list":["post-2573","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-lei-das-sa","category-ltda","category-normas-contabeis","category-pme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Destino do Lucro na Lei 11.638 x PME - 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