Yes, we are based on the International Valuation Standards issued by IVSC (International Valuation Standards Committee). Drawn up by the International Valuation Standards Committee. Located in London, UK (www.ivsc.org). Made up of fifty-two (52) countries, where the PAN AMERICAN UNION OF VALUATION ASSOCIATIONS is part.
Depending on the laws and regulations in each country, in some countries for financial institutions they expire at 12 months or 18 months, for insurance per year, for inflation adjustments at 3 years. For International Accounting Standards (IAS's) every year in hyperinflationary economics. Any significant change in macroeconomic, market, risk, and liquidity aspects may change the results of a valuation.
The most appropriate is the valuation of the going concern, which takes into account the future capacity to generate Net Cash Flow to the shareholders and considers the weighted average cost of capital, as well as all the projected factors that may influence the value as market, production, administration, macro economic variables, etc.
This is important due to the affectation of these in the Balance Sheet and the depreciation they produce and their effect in the Income Statement. The control is carried out by carrying updated physical inventories reconciled with the accounting lists, their market valuation or fair value and the information on their location, brand, model, serial, capacities and their respective identification plate.
Yes, since in situations of economic crisis such as the one caused by the Covid-9 Pandemic, it determines the possible Financial Impairments of its Fixed Assets with Recovery Values (greater between the Use Value and the difference of the Fair Value less costs of expropriation ), lower than the Net Book values of these Assets. Fictitiously generating profits for holding Assets.
It is a document where the Strategies of a Business and their projected results are captured, from the Market, Financial, Production, Social, Environmental and Technical point of view. Where the different scenarios and their results are analyzed in the proposed objectives.
It is the evaluation of a company or business from a varied point of view (Legal, Financial, Environmental, fiscal, regulatory, social) for the purposes of acquisition, merger or association. It is the fundamental document for the negotiation or merger of companies.
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