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This modality of valuation is developed in conformity with the law 6404/76 and has as objective both to enhance the statement of real stockholder’s equity (present market value) as well as to help preparing a tax plan and used like an optimal managerial instrument. |
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Objective: accounting, collateral, negotiation, legal purpose. |
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Structuring: chart of accounts, group of assets or process plan. |
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Expected Product: revaluation reserve and market value. |
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Our proposal is not simply limited to assign values to assets, but also signs the potentialities and difficulties to invest on technological update or preventive or corrective maintenance, aiming at enjoying economic, financial and operational benefits.
This is important once the assets of the company constitute an array of either tangible or intangible assets available for managing a business.
Hendriksen teaches that to measure or to value is “to attribute a numeric quantity to a characteristic or to an attribute of an object such as an asset or of an activity, such a production”. |
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Inspection
Performed by specialized and qualified engineers. |
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Analysis
Calculations based on correct and precise information in order to thoroughly qualify assets to be valued. |
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Structuring
Detailed valuation meeting accounting structure of the company, keying and checking. |
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Report
Detailed according to Brazilian and international standards and law in force in the country of the job. |
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APERT offers to its clients a set of services always aiming at a better exploitation of the shareholder’s equity both in the control, in the result and in managerial improvements. |
