{"id":2924,"date":"2008-01-28T10:42:00","date_gmt":"2008-01-28T10:42:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/01\/28\/lucros-em-suspenso-na-lei-das-sa\/"},"modified":"2008-01-28T10:42:00","modified_gmt":"2008-01-28T10:42:00","slug":"lucros-em-suspenso-na-lei-das-sa","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/01\/28\/lucros-em-suspenso-na-lei-das-sa\/","title":{"rendered":"Lucros em Suspenso na Lei das S\/A"},"content":{"rendered":"<p><span style=\"font-size:100%;\"><span style=\"font-family:arial;\">A nova reda\u00e7\u00e3o da Lei das S\/A disp\u00f5e em seu artigo 178 que o Patrim\u00f4nio L\u00edquido &#8220;<\/span><\/span><span  lang=\"PT-BR\" style=\"font-family:arial;\">ser\u00e1 dividido em capital social, reservas de capital, ajustes de avalia\u00e7\u00e3o patrimonial, reservas de lucros, a\u00e7\u00f5es em tesouraria e preju\u00edzos acumulados&#8221;.<\/p>\n<p><\/span><span  lang=\"PT-BR\" style=\"font-family:arial;\">A quest\u00e3o levantada pelo Professor <\/span><span  lang=\"PT-BR\" style=\"font-family:arial;\">Lopes S\u00e1<\/span><span  lang=\"PT-BR\" style=\"font-family:arial;\">: <\/span>    <\/p>\n<p  style=\"margin-bottom: 6pt; text-align: justify; line-height: 150%;font-family:arial;\"><span style=\"line-height: 150%;font-size:100%;\" lang=\"PT-BR\" >&#8220;Continuou exclu\u00edda (como antes j\u00e1 o era), no caso, do texto, a express\u00e3o \u201cLucro Acumulado\u201d. Como o lucro pendente de destina\u00e7\u00e3o, na ess\u00eancia, at\u00e9 que definido, integra em verdade o Patrim\u00f4nio L\u00edquido, mas n\u00e3o se sabe ainda como ser\u00e1 distribu\u00eddo, fica uma d\u00favida entre o legislado e a realidade que se esperava viesse a ser esclarecida&#8221;.<\/span><\/p>\n<p  style=\"margin-bottom: 6pt; text-align: justify; line-height: 150%;font-family:arial;\"><span lang=\"PT-BR\"  style=\"font-size:100%;\"><a href=\"http:\/\/docs.google.com\/View?docid=dfd4649v_2d6ntf9gv\" target=\"blank\" rel=\"noopener\">Leia aqui <\/a>o mais recente artigo do Prof. Lopes S\u00e1 por t\u00edtulo &#8220;<\/span><span style=\"font-size:100%;\"><b style=\"\"><span lang=\"PT-BR\">MODIFICA\u00c7\u00c3O DA LEI DAS SOCIEDADES POR A\u00c7\u00d5ES <\/span><\/b><b style=\"\"><span lang=\"PT-BR\">E D\u00daVIDAS QUANTO AOS LUCROS EM SUSPENSO&#8221;<\/span><\/b><br \/><\/span><span style=\"line-height: 150%;font-size:100%;\" lang=\"PT-BR\" ><o:p><\/o:p><\/span><\/p>\n<p> <span style=\"font-size:100%;\"><br \/><\/span><span style=\"\" lang=\"PT-BR\"><br \/><\/span><b style=\"\"><span lang=\"PT-BR\"  style=\"font-size:14;\"><\/span><\/b><span style=\"\" lang=\"PT-BR\"><a href=\"http:\/\/docs.google.com\/View?docid=dfd4649v_2d6ntf9gv\"><\/a><br \/><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A nova reda\u00e7\u00e3o da Lei das S\/A disp\u00f5e em seu artigo 178 que o Patrim\u00f4nio<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[113,132,150],"tags":[],"class_list":["post-2924","post","type-post","status-publish","format-standard","hentry","category-iasb","category-lei-das-sa","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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