Este livro apresenta uma s�ntese dos principais temas relacionados � contabilidade societ�ria, tendo em vista a reten��o de reservas, a distribui��o de dividendos e os ajustes de avalia��o patrimonial e reserva de reavalia��o. A principal caracter�stica desta obra, que a diferencia das demais, � a de vincular conceitos cont�beis com leis e normatiza��es vigentes, tornando-a muito �til para consultas de profissionais do dia a dia, sem se descuidar de seu cunho did�tico. Al�m disso, possui muito bom material pr�tico, que n�o s� elucida pontos mais dif�ceis, como tamb�m fixa melhor a visualiza��o e o entendimento de diversas situa��es. Leitura recomendada para profissionais das �reas de contabilidade, direito societ�rio, per�cia, contabilidade financeira, finan�as corporativas e mercado de capital.

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