The Expert Accountants Practices in the Asset Evaluation Processes
PDF (Português (Brasil))
PDF
PDF (Español (España))

Keywords

Termination of a partnership. Business evaluation. Corporate accounting.

How to Cite

Paulo, E., Cunha, J. V. A. da, Alencar, R. C. de, & Martins, E. (2007). The Expert Accountants Practices in the Asset Evaluation Processes. Review of Business Management, 8(22), 23–36. https://doi.org/10.7819/rbgn.v8i22.66

Abstract

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.

https://doi.org/10.7819/rbgn.v8i22.66
PDF (Português (Brasil))
PDF
PDF (Español (España))

If a paper is approved for publication, its copyright has to be transferred by the author(s) to the Review of Business Management – RBGN.

Accordingly, authors are REQUIRED to send RBGN a duly completed and signed Copyright Transfer Form. Please refer to the following template: [Copyright Transfer]

The conditions set out by the Copyright Transfer Form state that the Review of Business Management – RBGN owns, free of charge and permanently, the copyright of the papers it publishes. Although the authors are required to sign the Copyright Transfer Form, RBGN allows authors to hold and use their own copyright without restrictions.

The texts published by RBGN are the sole responsibility of their authors.

The review has adopted the CC-BY Creative Commons Attribution 4.0 allowing redistribution and reuse of papers on condition that the authorship is properly credited.