Library

Commercial civil and military aircrafts and helicopters are appraised by the usual appraisal methods, considering their general and specific characteristics, such as: age, flight hours, number of cycles, accessories, type of engines, software, equipment: real time precision, weather information, conectivity; renovations, etc … . The values are researched in the market and adjusted according to the characteristics of each aircraft….Read more

Investments in companies with environmental responsibility, sustainability and governance – ESG – have increased 400% in Europe in the last 2 years and are increasing in the United States. Investors are increasingly interested in this market that attracts more customers, generates more business opportunities and increases the companies’ values. The risks of these investments are similar to others in the market, but the future seems to be moving towards greater sustainability. Business valuation have projected better performances for companies with greater economic, social and environmental responsibilities….Read more

The Internal Revenue Service and the Treasury Department changed the IRS Manual, affecting the way the IRS reviews appraisals and impose a civil money penalty for misstatements in the appraisals, as per Section 6695A of the Internal Revenue Code. This change reduces the number of individuals involved in the decision to impose a 6695A penalty. Appraisers who do not follow the standards of valuation with due transparency and technical expertise will be directly affected and may involve their clients in tax and civil proceedings….Read more

Market risk is the exposure that the owner of an asset has to potential future gains or losses. Risk can be caused by various factors affecting the asset or the market. Risk can often be qualified and measured by applying statistical techniques. Valuation uncentainty can be caused by various factors, such as: market disruption, imput availability, method or model of valuation. Market disrupted happens in a panic buying or selling, loss of liquidity, etc… . A lack of relevant input data will cause valuation uncertainty. Different methods may not always produce the same outcome and may be a source of…Read more

Our processes are 100% digital and we use artificial intelligence technology to optimize the quality of our services. We operate virtually via e-cloud. Request a demonstration of our management APP and follow the digital evolution….Read more

Inventory goods are those used in future production processes or awaiting sales and exclude assets subject to depreciation. The valuation of these goods follows the criteria of the IVSC and IFRS: • Raw materials are valued using the acquisition cost method and include the cost of acquisition, transportation and storage; • Finished material is appraised using the market comparative method, discounting any costs for sale. Internally developed intangibles can be valued at cost or market methodology and depend on the appraiser’s analysis. During these appraisals, all possibilities of connecting inventories with other assets and liabilities are analyzed, including the possibility…Read more

The creator of this cryptocurrency is Satoshi Nakamoto who is unknown and can be an individual, group of people or organization. Bitcoins are born from a gold mining process and through an ICO (Initial Coin Offering), similar to the IPO on the stock exchange. The uppercase “B” (Bitcoin) refers to the payment network, while the lowercase “b” (bitcoin) refers to digital gold and blockchain is the encrypted digital record that stores securely, verifiably and permanently data. The valuation of this asset by the Cost Method (mining costs) indicates the reconstruction cost, but does not consider the market demand. The Discounted…Read more

Stock inventories are being controlled with high technology to ensure the invested capital. With all available practices and controls it is necessary to track possible errors, frauds or thefts. Inventory and process verification are required to ensure compliance with standards. The experience, planning and details of physical and financial information are Mynarski’s expertise in managing industrial stock inventories….Read more

Financial instruments are receivables, which include, but are not limited to swap, promissory, convertible stock, stock option, financial guarantee and bond agreements, and the valuation of these instruments requires the estimation of possible loss in value, considering future foreseeable factors….Read more

Purchase Price Allocation is the allocation of acquired assets and liabilities at fair value. Assets are tangible and intangible and liabilities are all debts. The process includes the identification and valuation of assets and liabilities.   Industrial plants, urban and rural real estate, land, etc…;   Machinery, equipment, installations, etc…;   Intangibles;   Debts and obligations. When the value of the assets, minus the value of the liabilities, is lower than the acquisition value, we identify the goodwill of the transaction….Read more