Some technical criteria for issuing an accounting assessment report

The main changes made in a corporate reorganization process, as provided for in the Joint-Stock Companies Act 6404/76 are transformation, incorporation, merger, or division. And any corporate reorganization, whose objectives in companies are diverse, as planned, requires a accounting valuation report.

The report is basically a document containing the conclusions of an expert examination. No accounting valuation report, defines the amount attributable to a particular asset, according to accounting or market value criteria.

To obtain the accounting valuation report, it is recommended to seek specialists in the accounting, financial and legal areas. Specifically for cases of incorporation, merger and division, the Civil Code requires, also through the Joint-Stock Companies Act and Securities Commission, the appointment of experts or specialized companies to carry out the assessment and subsequent issuance of the report.

O accounting valuation report is conducted by the technical and professional guidelines established by the Brazilian Accounting Standards and companies that undergo reorganization processes must also comply with requirements related to ancillary tax and tax obligations, as required by federal, state and municipal supervisory bodies.

No accounting valuation report The expert records the research, due diligence, studies, and evidence necessary to demonstrate the completion of his work. It is a technical piece elaborated in a logical way, with its own and structured pattern. The language used must be accessible, allowing users to properly interpret the results, so it is recommended that technical terms be added with additional clarifications.

In the case of using the market value criterion for accounting valuation report, the methodology used must be mentioned, especially for some items, such as permanent assets and inventories. If the valuation criterion is accounting, no other professional is necessary, but for the valuation of fixed assets at market values, the expert must seek professional evaluation from an Engineer registered with CREA.

Contact TATICCA — ALLINIAL GLOBAL, which provides integrated auditing services, internal auditing, accounting, taxes, corporate finance, financial advisory, risk advisory, technology, business consulting and training, for more information, at www.taticca.com.br or e-mail taticca@taticca.com.br and learn more. Our company has certified methodologies for carrying out activities.

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