Financial Statements - Fair Value

  • • Purchase Price Allocation – (Intangible Assets and Goodwill) - CPC 15 / IFRS 3
  • • Impairment Test (CPC 01 – IAS 36 )
  • • Intangible Assets (Brands, Customer Portfolio and others) – CPC 04 / IAS 38
  • • Evaluation of Stockholders' Equity at Fair Value – CPC 18 (IAS 28) and CPC 48 (IFRS 9)

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