In a competitive market like today’s, it is just not enough to have a good product to win customers, you must have a strong brand. Therefore, to know the true value of a company, it is essential to appraise its intangible assets.
The process of international accounting convergence standardized by Law 11.638/07 and pronouncements of the CPC - Accounting Pronouncements Committee, and based on international standards, brings to businesses the challenge of preparing their management to adjust their financial statements to the new model, which will take effect as from 2010.
In negotiations involving the value of a company’s assets, it is of paramount importance that the parties involved can count on a valuation report done by a specialized consulting company, such as APSIS. Owing to its vast experience and multidisciplinary team of professionals, APSIS can offer its customers an integrated view of business and intangible asset valuation, aiming at more transparent M &A operations, in accordance with the new accounting rules.
The valuation report clearly presents the methodology and the fair market value of the appraised object, which may be a company, shareholding participation, business unit, brand, property or patent, among others. In addition, the report may forecast results, point out trends and issue conclusions and recommendations. With all this wealth of information, decision-making by the parties involved is made much easier.
Situations in which an APSIS valuation report would make a difference in the negotiation process include: