Special Reports

The convergence of Brazilian accounting standards to IFRS international standards has brought about the need for a greater degree of judgment for the valuation of assets and liabilities. This is due to a need to approximate the book value of assets and liabilities to their actual financial realization values. In order to base this judgment on acceptable technical criteria, several types of reports are issued to support accounting information.

In addition to the reports for accounting and tax purposes, there is also the possible need for reports with purely managerial purposes.

Offering the best support for accounting information

Meet the reports with which we work:

Asset Valuation Report - Property, Plant and Equipment: Valuation of assets within the standards required by NBR - 14653 - ABNT and are considered documents valid for technical and accounting purposes, mainly regarding the Investment Property and Held-for-Sale Assets.

Valuation Report of Biological Assets: Evaluation of biological assets within an active market through future profitability criteria.

Asset Recovery Report (Impairment) - (CPC-01): Attesting the recoverability of assets by the value-in-use methodology or net sale value by UGC - Cash Generating Unit.

Useful Life Assesment - (CPC-27): Report to attest to the new policy of depreciation of property, plant and equipment, from technical criteria to advice on accounting.

Technical Study - Deferred Tax Asset: Technical study to accredit the company for the accounting recognition of the deferred tax asset on negative basis of income tax and social contribution.

Report - Capital Budget: Technical report responsible for the retention of the portion of Net Income, as required by the Brazilian Corporate Law.

Fairness Opinion: Opinion that supports the independent evaluation of a business.

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R. Dona Francisca, 1113 - 10º e 11º andar
Saguaçu - Joinville - SC
CEP 89.221-006
Phone: +55 (47) 2101.1900

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