Financial Reporting & Tax Compliance
Fair value measurement that withstands the auditor and the tax authority.
Fair value measurement that withstands the auditor and the tax authority.
Fair value measurements for financial close and Brazilian tax compliance, under CPC, IFRS, Brazilian Federal Revenue Instructions and audit timelines. Recurring work for listed companies, funds and groups with M&A activity.
Allocation of purchase price among identifiable assets and residual goodwill, with the same report serving both accounting and tax regimes. Tax PPA filed within 13 months to enable goodwill amortization over 5 years.
CPC 15 (R1) · IFRS 3 · IN RFB 1.700/2017
Annual recoverable amount test for goodwill, indefinite-lived intangibles and Cash-Generating Units. DCF modeling with calibrated discount rate and sensitivity testing of critical assumptions.
CPC 01 · IAS 36 · ED/2024/1
Measurement and Level 1/2/3 classification for financial instruments measured at fair value. Embedded derivatives, contingent consideration and hybrid instruments.
CPC 48 · CPC 46 · IFRS 9 · IFRS 13
Valuation of share grants, options, performance shares and equivalent instruments granted to employees, directors and service providers. Black-Scholes, Binomial and Monte Carlo models as appropriate.
CPC 10 · IFRS 2
Support for transfer pricing documentation under the arm's-length regime in force in Brazil since 2024. Comparability analysis, economic methods and audit support.
Law 14.596/2023 · IN RFB 2.161/2023 · OECD Guidelines
Rede de varejo alimentar listada: impairment testing of CGUs in one of the largest listed food retailers
Operadora regional de fibra óptica · Telecom: fair value of an illiquid holding in a fund controlled by foreign private equity
Concessão de mobilidade urbana: fair value marking of a holding with no observable market price in an urban mobility concession