{"id":6806,"date":"2024-07-10T16:38:11","date_gmt":"2024-07-10T19:38:11","guid":{"rendered":"https:\/\/schoueri.com.br\/en\/?p=6806"},"modified":"2025-03-12T16:40:39","modified_gmt":"2025-03-12T19:40:39","slug":"as-subvencoes-e-as-reservas-de-lucros-na-lei-12-973-14-a-ainda-relevante-compreensao-de-sua-contabilizacao","status":"publish","type":"post","link":"https:\/\/schoueri.com.br\/en\/as-subvencoes-e-as-reservas-de-lucros-na-lei-12-973-14-a-ainda-relevante-compreensao-de-sua-contabilizacao\/","title":{"rendered":"As Subven\u00e7\u00f5es e as Reservas de Lucros na Lei 12.973\/14: a (Ainda Relevante) Compreens\u00e3o de sua Contabiliza\u00e7\u00e3o"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6806\" class=\"elementor elementor-6806\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2f8ac2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f8ac2e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16b8f9a\" data-id=\"16b8f9a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1cec02e elementor-widget elementor-widget-button\" data-id=\"1cec02e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/schoueri.com.br\/wp-content\/uploads\/2025\/03\/LES-As-Subvencoes-e-as-Reservas-de-Lucros-na-Lei-12.973_A-Ainda-Relevante-Compreensao-de-sua-Contabilizacao.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6371a5a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6371a5a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9bf9b38\" data-id=\"9bf9b38\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1718b3e elementor-widget elementor-widget-text-editor\" data-id=\"1718b3e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f28ba8b elementor-widget elementor-widget-theme-post-content\" data-id=\"f28ba8b\" data-element_type=\"widget\" data-widget_type=\"theme-post-content.default\"><div class=\"elementor-widget-container\"><div class=\"elementor elementor-7009\" data-elementor-type=\"wp-post\" data-elementor-id=\"7009\"><section class=\"elementor-section elementor-top-section elementor-element elementor-element-b3a803f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3a803f\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba1d4ca\" data-id=\"ba1d4ca\" data-element_type=\"column\"><div class=\"elementor-widget-wrap elementor-element-populated\"><div class=\"elementor-element elementor-element-d3362cd elementor-widget elementor-widget-text-editor\" data-id=\"d3362cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>SCHOUERI, L. E.; GALENDI JUNIOR, R. A. . As Subven\u00e7\u00f5es e as Reservas de Lucros na Lei 12.973\/14: a (Ainda Relevante) Compreens\u00e3o de sua Contabiliza\u00e7\u00e3o. In: ROCHA, Sergio Andr\u00e9.. (Org.). Contabilidade, IFRS e a Tributa\u00e7\u00e3o: Homenagem a Elidie Palma Bifano. 1 ed. S\u00e3o Paulo: Quartier Latin, 2024, v. 2, p. 655-687.<\/p><\/div><\/div><\/div><\/div><\/div><\/section><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PDF SCHOUERI, L. E.; GALENDI JUNIOR, R. A. . As Subven\u00e7\u00f5es e as Reservas de Lucros na Lei 12.973\/14: a (Ainda Relevante) Compreens\u00e3o de sua Contabiliza\u00e7\u00e3o. In: ROCHA, Sergio Andr\u00e9.. (Org.). Contabilidade, IFRS e a Tributa\u00e7\u00e3o: Homenagem a Elidie Palma Bifano. 1 ed. S\u00e3o Paulo: Quartier Latin, 2024, v. 2, p. 655-687.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[48],"tags":[],"class_list":["post-6806","post","type-post","status-publish","format-standard","hentry","category-articles-book-chapters"],"acf":[],"_links":{"self":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6806","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/comments?post=6806"}],"version-history":[{"count":0,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6806\/revisions"}],"wp:attachment":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media?parent=6806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/categories?post=6806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/tags?post=6806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}