The Expert Accountants Practices in the Asset Evaluation Processes

Edilson Paulo, Jacqueline Veneroso Alves da Cunha, Roberta Carvalho de Alencar, Eliseu Martins


The termination of a partnership due to the exit or death of one or more partners can lead to disagreement between the parties, thus generating legal disputes. This situation requires a specific kind of business evaluation. The present study aimed to analyze the main measurement practices that have been adopted by Expert Accountants in Brazil in order to evaluate assets in lawsuits when a partner is exiting, either willfully or not. The empirical data necessary to carry out this study were collected through a questionnaire applied to expert accountants who work on asset evaluation processes. Among the conclusions made, it was found that there are not standard procedures in place, not even regarding the matters that have been quite often reported by literature, and also that there is a preference for more conservative procedures.

Key-words: Termination of a partnership. Business evaluation. Corporate accounting.


Termination of a partnership. Business evaluation. Corporate accounting.


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