This service will valuate intangible assets such as trademarks and patents, rights, licenses, etc. of Third Sector Entities such as NGOs, OSCIPs, Associations, Foundations, Religious Organizations, Social and Philanthropic Organizations. It is valid to remember that most Balance Sheets do not reflect the actual equity of the Entities, so that, high-tech ventures such as IT, or services such as auditing or advertising agencies, with very low book value, are valued far above this. The economic value should be prepared by a company valuation, according to current legislation being the instrument necessary for the recognition of these assets in the Balance Sheets and Statements of the Entity. Nowadays, one of the preferred methodologies is Discounted Cash Flow, i.e., the present value of expected future cash flows. Therefore, expected future results replace the value of the plant, equipment, vehicles, facilities, stocks, liabilities, etc.
Privatizations in Brazil have used this method and are increasing formal and informal systems of regulation. The IFRS 3 (International Financial Reporting Standard) of the United Kingdom, FASB (Financial Accounting Standards Board) of the USA, among others, have several mechanisms for recognition and accounting of intangibles, while the guidelines of Sarbanes-Oxley are essentially linked to intangible factors of management of entities/companies.
Legal Use of Intangible Asset Valuation
Fundamentally, it is necessary to understand that the monetary value of these assets is not revealed or sustained in the event of their imminent liquidation. It is important to understand that the best valuation will certainly guide you regarding the capacity to renewal, value, and remuneration of intangibles. Under normal conditions, extraordinary legal care with intangible assets is not required. This procedure should be prepared in accordance with the determination of CFC Resolution No 1.139, which approved NBC T 10.19, which entered into force on 28.11.2008.
Due to the growing interest and development of the idea of valuing intangible assets, as well as the growing dependence on human resources, we have noticed that the Brazilian court has resorted a great deal to the specialized knowledge of these issues, although it has not often received understanding answers, in harmony with the best international practices.
An efficient valuation is able to provide safe decisions regarding the legal use of intangible assets.
Intangible Asset Valuation Technical Report
It is a document of credibility and legal responsibility.
To materialize the existence of intangible assets, the document must gather a minimum set of data, such as the profile, corporate purpose and history of the holder of the assets; identification, characterization, organization and legal ownership of intangible assets; criteria and objectives of the valuation; valuation methodology. It must also include the method of accounting for the values assessed.