There are many reasons for a person or company to apply for a accounting appraisal report of some or all of its assets. More complex businesses perform broad assessments during mergers or acquisitions to ensure the numbers used in a contract are accurate. Several methods to obtain accounting appraisal report are used to value a company's assets and liabilities.


In the case of incorporation of companies, that is, when a company acquires, in one go, the operations of another company in its entirety, including assets, goods, professionals and technologies, it is necessary to use accounting appraisal report. This obligation is determined by the following legislation: 1) Civil Code – Law No. 10.406/2002, Articles No. 1.113 to No. 1.122 – Transformation, incorporation, merger and spin-off of companies, 2) Corporate Law – Law No. 6.404/1976, Articles 223 to No. 229 – Transformation, incorporation, merger and spin-off. 3) CVM – Securities and Exchange Commission: CVM Instructions 319/1999, 320/1999 and 349/2001 – Merger, merger and spin-off involving a publicly-held company and CVM Instructions 361/2002, 436/2006, 480/2009, 487/2010 and 492/11 – Public Offer for the Acquisition of Shares (OPA) in the situations provided for therein regarding the accounting valuation.


These laws determine the appointment of experts to assess the net worth of the company to be merged, merged or split off. for the realization of accounting appraisal report, the independent auditor, in the role of expert, must comply with the accounting standard issued by the Federal Accounting Council - CFC, accounting evaluation consists of determining the value of specific components or all components of an entity's balance sheet on a given date. O accounting appraisal report may comprise the book value and the book value formed by certain assets and liabilities, specifically selected by the management of the entity requesting the accounting appraisal report.


According to the Brazilian Accounting Standard, which provides for technical and professional standards to be complied with by the independent auditor when issuing accounting appraisal report, criteria and procedures are established so that the report is intended to support the merger processes (as well as other corporate restructuring). The auditors responsible for issuing accounting appraisal report they also need to observe professional standards of independence in relation 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 communiqué.


The production of accounting appraisal report It may seem like a simple task, but assessing the present value of some types of assets requires advanced calculations and a thorough understanding of accounting standards. TATICCA – ALLINIAL GLOBAL has an experienced team, capable of understanding different segments and markets, with market analysis capacity and complete understanding of the rules for the production of accounting appraisal report, using the best methodology depending on the objective of the evaluation.


Get in touch with TATICCA – ALLINIAL GLOBAL, which provides integrated auditing, accounting, tax, corporate financefinancial advisorrisk advisory, technology, business consulting and training. For more information, access or e-mail Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.