{"id":2911,"date":"2008-02-13T10:29:00","date_gmt":"2008-02-13T10:29:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/02\/13\/fusao-e-aquisicao-tem-de-ser-precedidas-por-auditoria\/"},"modified":"2008-02-13T10:29:00","modified_gmt":"2008-02-13T10:29:00","slug":"fusao-e-aquisicao-tem-de-ser-precedidas-por-auditoria","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/02\/13\/fusao-e-aquisicao-tem-de-ser-precedidas-por-auditoria\/","title":{"rendered":"Fus\u00e3o e aquisi\u00e7\u00e3o t\u00eam de ser precedidas por auditoria"},"content":{"rendered":"<p><span style=\"font-weight: bold;\">M<span style=\";font-family:arial;font-size:100%;\"  >undo dos contratos<\/span><\/span><span style=\";font-family:arial;font-size:100%;\"  ><br \/>Fus\u00e3o e aquisi\u00e7\u00e3o t\u00eam de ser precedidas por auditoria<\/p>\n<p>por Adriana Pallis e Paula Seabra Carvalho<\/p>\n<p>O fortalecimento do mercado de valores mobili\u00e1rios brasileiro propiciou \u00e0s empresas brasileiras a capacidade de obten\u00e7\u00e3o de grandes volumes de recursos no mercado, notadamente por meio da abertura de capital e listagem na Bolsa de Valores de S\u00e3o Paulo (Bovespa), os \u201cIPOs\u201d. Levando em considera\u00e7\u00e3o, ent\u00e3o, essa atual fase do mercado brasileiro, com a abund\u00e2ncia e liquidez dos recursos dispon\u00edveis, as empresas, que v\u00e3o a mercado e captam recursos, os t\u00eam empregado no seu pr\u00f3prio crescimento.<\/p>\n<p>Al\u00e9m da utiliza\u00e7\u00e3o desses recursos para crescimento de forma org\u00e2nica, h\u00e1 cada vez mais uma forte tend\u00eancia da utiliza\u00e7\u00e3o de tais fundos para o crescimento por meio de fus\u00f5es e aquisi\u00e7\u00f5es de outros players, criando-se assim a consolida\u00e7\u00e3o empresarial em diversos setores.<\/p>\n<p>Considerando que as fus\u00f5es e aquisi\u00e7\u00f5es s\u00e3o mecanismos de crescimento das empresas e que, nestes tipos de opera\u00e7\u00f5es, as companhias compradoras assumem obriga\u00e7\u00f5es e ativos da sociedade adquirida, \u00e9 imperiosa a realiza\u00e7\u00e3o, precedente \u00e0s fus\u00f5es e aquisi\u00e7\u00f5es, de uma auditoria legal, cont\u00e1bil, financeira e operacional apurada, visando a obter um \u201cretrato\u201d que seja o mais pr\u00f3ximo poss\u00edvel da realidade da sociedade a ser adquirida, comumente denominada Target ou algum c\u00f3digo escolhido para manter a confidencialidade da opera\u00e7\u00e3o durante o processo de auditoria.<\/p>\n<p><span style=\"font-weight: bold;\">Fonte<\/span>: Consultor Jur\u00eddico<br \/>Clique <a href=\"http:\/\/conjur.estadao.com.br\/static\/text\/63722,1\" target=\"blank\" rel=\"noopener\">aqui <\/a>e leia a \u00edntegra desta mat\u00e9ria<br \/><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mundo dos contratosFus\u00e3o e aquisi\u00e7\u00e3o t\u00eam de ser precedidas por auditoria por Adriana Pallis e<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,142],"tags":[],"class_list":["post-2911","post","type-post","status-publish","format-standard","hentry","category-auditoria-independente","category-mercado-de-capitais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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