Orientador(es)
Resumo(s)
The concept of Fair Value is increasingly relevant in the corporate world. For several years that listed companies in Europe and in the U.S. take this concept into consideration when preparing their financial statements, namely when measuring some assets and liabilities such as Financial Assets and Financial Liabilities, Goodwill and Biological Assets. In order to better understand how companies actually fulfill the requirements established by International Standards, this dissertation focuses on the Portucel Soporcel Group and on the accounting treatment of Goodwill, addressing specifically the way the company translates into its financial statements the concept of Fair Value, as well as the methodology used to estimate Goodwill and the corresponding recoverable amount. The Group follows International Standards in the preparation of financial statements and in the treatment of Goodwill, with data being obtained from reliable and renowned sources such as Reuters and being treated in combination with internally generated information, properly validated and periodically revised.