In the constitution of the same times the following instruments: asset, this understanding the goods, as well as rights and too much applications of resources used there, form to generate profits for the company by means of its activities. At as the moment, we perceive the liabilities, namely: we understand as being the origins of resources represented for the obligations it stops with third, resultant of events occurred that will demand asset for its liquidation. To the step that when used its proper resources and we have it is the positive difference enters the value of the Asset and the value of the Liabilities, we are ahead of what we call patrimony I eliminate. The patrimonial rocking of all company estimates some rules, here we protect in them in law 11,638, that thus it makes use: Art. 248. In rocking patrimonial of company, investments in coligadas on whose administration it has significant influence, or of that it more than participates with 20% (twenty percent) or the capital voter, in controlled and other societies that are part of one same group or are under common control will be evaluated by the method of patrimonial equivalence, in accordance with the following norms: …………………………………………………………….. ' ' (NR) Bibliographical references GITMAN, Lawrence J.

Principles of the Financial Administration. 7. ed. So Paulo. Harba publishing company. 2002. RIBEIRO, Osni Moura. Easy basic accounting.

23. ed. So Paulo. Publishing company Hail. 1999. GONALVES, Eugnio Celso, BAPTISTA, Antonio Eustquio. Easy basic accounting. 23. ed. So Paulo. Publishing company Hail. 1999. HIRASHIMA, T. and MARTINS, Eliseu. International harmonization of the Principles and Countable Norms. 12 Convention of Accountants of the State of S.Paulo, Saints, 1991. Access in 10 of September of 2009. Law N. 4,320/64 Law N. 6404/76 Law N. 8,218/91 Law N. 11,101/05 Law N. 11.638/07

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