Economic evaluation for the purpose of compliance with IFRS regulations and determination of the fair value CPC 46

IFRS rules, which have defined the Brazilian accounting standards since 2008, requires the calculation of the fair value of assets and liabilities in several instances.

Calculation of the fair value is covered in CPC 46, but it is a recurring theme in other CPC pronouncements like, for example, CPC 01 (Reduction to the recoverable value, or impairment test), CPC 15 (business combination), CPC 29 (biological assets) and ICPC 10.

Setape has great experience in appraisals for the purpose of determination of the fair value of assets and liabilities.

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