Congresso Online Brasileiro de Contabilidade

Conbcon Acadêmico 2019

Trabalho Aprovado - Conbcon Acadêmico 2019

Valuation of Small-Sized Company a Multiparadigmatic Approach in Brazil

  • Peter Vaz da Fonseca

Resumo: Assets valuations are necessary for purposes of investment, decision making and historical performance measurement. Companies values are standardized claimings tending to be dynamically traded in capital markets, transaction prices may be observed. Evaluation is a set of s to get the economical value of an asset which is used by financial market participants aiming at establishing the amount they may pay or receive for a certain business. Obtaining valuations, for small private companies is a chalenge as there is not a stock market which a value reference can be obtained and also for its own features, in general heterogenous. Under the interpretativist perspective, company evaluation considers the aspects considered as relevant by investors.


  • Área

    Auditoria, Perícia e Normas Contábeis e Contabilidade Internacional.

  • Idioma do Artigo


  • Nº de Páginas

    16 páginas

  • Palavras Chave

    Valuation,Small company,Brazil

  • Autor

    Peter Vaz da Fonseca
    [email protected]

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