Accounting valuation report on the purchase, incorporation, merger and division of companies

There are many reasons for a person or company to request a accounting valuation report of some or all of your assets. More complex businesses carry out extensive evaluations during mergers or acquisitions to ensure that the numbers used in a contract are accurate. Various methods to obtain the accounting valuation report are used to evaluate a company's assets and liabilities.

In the case of incorporation of companies, that is, when a company acquires at once, the operations of another company in their entirety, including assets, assets, professionals and technologies, it is necessary to use accounting valuation report. This requirement is determined by the following laws: 1) Civil Code — Law No. 10,406/2002, articles No. 1,113 to No. 1,122 — On the transformation, incorporation, merger and division of companies, 2) Companies Law — Law No. 6,404/1976, articles No. 223 to No. 229 — Transformation, incorporation, merger and division. 3) CVM — Securities and Exchange Commission: CVM Instructions 319/1999, 320/1999 and 349/2001 — Incorporation, merger and division involving a public company and CVM 361/2002, 36/2006, 480/2009, 487/2010 and 492/11 — Public Offer for the Acquisition of Actions (OPA) in the situations provided for therein related to the accounting valuation.

These laws determine the appointment of experts to assess the equity of the company to be incorporated, merged or spun off. For the realization of accounting valuation report, the independent auditor, in the role of expert, must comply with the accounting standard issued by the Federal Accounting Council - CFC. The accounting assessment consists of determining the value of specific components or all components of an entity's balance sheet on a given date. O accounting valuation report It may include net accounting equity and the net accounting collection consisting of certain assets and liabilities, specifically selected by the management of the entity requesting the accounting valuation report.

In accordance with the Brazilian Accounting Standard, which provides for technical and professional standards to be complied with by the independent auditor when issuing accounting valuation report, criteria and procedures are established so that the report is intended to support the incorporation processes (as well as other corporate restructurings). The auditors responsible for issuing accounting valuation report they must also observe professional standards of independence with regard to ethical impediment and conflict of interest, as well as the determinations of other regulatory bodies, whenever their guidelines are different from the guidelines in the communication.

The production of accounting valuation report it may seem like a simple task, but evaluating the present value of some types of assets requires advanced calculations and a complete understanding of accounting standards. TATICCA — ALLINIAL GLOBAL has an experienced team, capable of understanding various segments and markets, with market analysis capacity and complete understanding of the standards for the production of accounting valuation report, using the best methodology depending on the objective of the assessment.

Contact TATICCA — ALLINIAL GLOBAL, which provides integrated auditing, accounting, tax services, corporate finance, Financial Advisory, Risk Advisory, technology, business consulting and training. For more information, visit www.taticca.com.br or email taticca@taticca.com.br. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.

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TATICCA is a firm that provides external and internal auditing, tax, business consulting and advisory services, corporate finance, training, technology, expertise and investigations, sustainability, risk mapping, accounting and related services. TATICCA is a member firm of ALLINIAL GLOBAL, a global alliance of independent auditing, accounting and consulting entities.

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