Equity valuation of partner: the case of a retail trade company of the Grande Florianopolis
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/1520 |
Resumo: | The company's valuation, in order to determine the value of equity of partner, comes mainly from the right of withdrawal, exclusion and death of the partner. When there is no consensual procedures and values among partners, such activity is carried out in the judicial sphere, resulting in the need of a professional appraiser to calculate the value of the share of the corporate social migrant. The objective of this study is to determine the value of equity and other assets, with economic focus, addressing both the value of material assets of the company and the value of intangible assets created, by using the case of a branch company of clothing retailer. The literature review was based on articles available on events' websites and CAPES journals' portal, covering the period from 2000 to 2011. The study data from this case were extracted from the financial statements provided by Empresa Beta Ltda. The results of the case study revealed that the company has the capacity to generate future cash in over R$ 20 million. Its economic value exceeded R$ 24 million, with goodwill of R$ 8 million, and the unit value of the share capital, which was originally R$ 10.00, after evaluation reached R$ 2,073.60. |
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Equity valuation of partner: the case of a retail trade company of the Grande FlorianopolisApuração de Haveres de Sócio: O Caso de uma Empresa do Comércio Varejista da Grande FlorianópolisAvaliação de empresasApuração de haveresFundo de comércioGoodwill.ValuationEquity Indemnity of SharesGoodwill valuation.The company's valuation, in order to determine the value of equity of partner, comes mainly from the right of withdrawal, exclusion and death of the partner. When there is no consensual procedures and values among partners, such activity is carried out in the judicial sphere, resulting in the need of a professional appraiser to calculate the value of the share of the corporate social migrant. The objective of this study is to determine the value of equity and other assets, with economic focus, addressing both the value of material assets of the company and the value of intangible assets created, by using the case of a branch company of clothing retailer. The literature review was based on articles available on events' websites and CAPES journals' portal, covering the period from 2000 to 2011. The study data from this case were extracted from the financial statements provided by Empresa Beta Ltda. The results of the case study revealed that the company has the capacity to generate future cash in over R$ 20 million. Its economic value exceeded R$ 24 million, with goodwill of R$ 8 million, and the unit value of the share capital, which was originally R$ 10.00, after evaluation reached R$ 2,073.60.A avaliação de empresas, com o fim de determinar valor de haveres de sócio, decorre, principalmente, do exercício do direito de retirada, da exclusão e do falecimento. Quando não há consenso de procedimentos e valores entre os sócios, tal atividade é realizada em âmbito judicial, surgindo a necessidade de um profissional avaliador para calcular o valor da quota de capital do sócio retirante. O objetivo deste trabalho é determinar o valor da participação societária e de outros haveres, com enfoque econômico, contemplando tanto o valor dos ativos materiais da empresa quanto o valor dos bens intangíveis criados, com exposição do caso de uma empresa do ramo varejista de vestuário. A revisão bibliográfica tomou como base os artigos disponibilizados nos sítios eletrônicos de eventos e periódicos do portal da CAPES, contemplando o período de 2000 a 2011. Os dados do estudo de caso em tela foram extraídos das demonstrações contábeis fornecidas pela Empresa Beta Ltda. Os resultados revelaram que a empresa tem capacidade para gerar caixa futuro em mais de R$ 20 milhões, o seu valor econômico superou R$ 24 milhões, com goodwill de R$ 8 milhões, e o valor unitário da quota de capital, que originalmente era R$ 10,00, após avaliação, alcançou R$ 2.073,60.Conselho Regional de Contabilidade de Santa Catarina2024-03-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/152010.16930/2237-7662/rccc.v12n34p53-65Revista Catarinense da Ciência Contábil; Vol. 12 No. 34 (2013): Dezembro-Março; p. 53-65Revista Catarinense da Ciência Contábil; v. 12 n. 34 (2013): Dezembro-Março; p. 53-652237-76621808-3781reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/1520/1351Copyright (c) 2013 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSilva, Bianka Marques daSantos, Nivaldo João dos2024-03-15T19:09:15Zoai:ojs.pkp.sfu.ca:article/1520Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2024-03-15T19:09:15Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
Equity valuation of partner: the case of a retail trade company of the Grande Florianopolis Apuração de Haveres de Sócio: O Caso de uma Empresa do Comércio Varejista da Grande Florianópolis |
title |
Equity valuation of partner: the case of a retail trade company of the Grande Florianopolis |
spellingShingle |
Equity valuation of partner: the case of a retail trade company of the Grande Florianopolis Silva, Bianka Marques da Avaliação de empresas Apuração de haveres Fundo de comércio Goodwill. Valuation Equity Indemnity of Shares Goodwill valuation. |
title_short |
Equity valuation of partner: the case of a retail trade company of the Grande Florianopolis |
title_full |
Equity valuation of partner: the case of a retail trade company of the Grande Florianopolis |
title_fullStr |
Equity valuation of partner: the case of a retail trade company of the Grande Florianopolis |
title_full_unstemmed |
Equity valuation of partner: the case of a retail trade company of the Grande Florianopolis |
title_sort |
Equity valuation of partner: the case of a retail trade company of the Grande Florianopolis |
author |
Silva, Bianka Marques da |
author_facet |
Silva, Bianka Marques da Santos, Nivaldo João dos |
author_role |
author |
author2 |
Santos, Nivaldo João dos |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Silva, Bianka Marques da Santos, Nivaldo João dos |
dc.subject.por.fl_str_mv |
Avaliação de empresas Apuração de haveres Fundo de comércio Goodwill. Valuation Equity Indemnity of Shares Goodwill valuation. |
topic |
Avaliação de empresas Apuração de haveres Fundo de comércio Goodwill. Valuation Equity Indemnity of Shares Goodwill valuation. |
description |
The company's valuation, in order to determine the value of equity of partner, comes mainly from the right of withdrawal, exclusion and death of the partner. When there is no consensual procedures and values among partners, such activity is carried out in the judicial sphere, resulting in the need of a professional appraiser to calculate the value of the share of the corporate social migrant. The objective of this study is to determine the value of equity and other assets, with economic focus, addressing both the value of material assets of the company and the value of intangible assets created, by using the case of a branch company of clothing retailer. The literature review was based on articles available on events' websites and CAPES journals' portal, covering the period from 2000 to 2011. The study data from this case were extracted from the financial statements provided by Empresa Beta Ltda. The results of the case study revealed that the company has the capacity to generate future cash in over R$ 20 million. Its economic value exceeded R$ 24 million, with goodwill of R$ 8 million, and the unit value of the share capital, which was originally R$ 10.00, after evaluation reached R$ 2,073.60. |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-03-15 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/1520 10.16930/2237-7662/rccc.v12n34p53-65 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/1520 |
identifier_str_mv |
10.16930/2237-7662/rccc.v12n34p53-65 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/1520/1351 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2013 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2013 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; Vol. 12 No. 34 (2013): Dezembro-Março; p. 53-65 Revista Catarinense da Ciência Contábil; v. 12 n. 34 (2013): Dezembro-Março; p. 53-65 2237-7662 1808-3781 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
instname_str |
Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
instacron_str |
CRCSC |
institution |
CRCSC |
reponame_str |
Revista Catarinense da Ciência Contábil (Online) |
collection |
Revista Catarinense da Ciência Contábil (Online) |
repository.name.fl_str_mv |
Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
repository.mail.fl_str_mv |
||revista@crcsc.org.br |
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