Liberty partners has collaborated with private companies and companies on the stock market, expressing an independent opinion about the value of their shares or the entire company.
An independent opinion offers an objective reference about the value of an investment based on the understanding of its risk and return profile, this reduces controversy that may arise and generates trust between the interested parties.
Our services help decision making in the following contexts:
Mergers and acquisitions
Restructures (split-offs, spin-offs and liquidations)
Sale of tangible or intangible assets
> Taxation matters
> Legal disputes
> Compensation plans for employees
> Strategic planning
Our professionals are highly capable, accredited and have extensive training in valuation theory and its application as well as accounting, taxes, corporate finance, economics and investment management.
Given that every valuation is unique, it requires a high degree of adaptability, flexibility and innovation that we proudly offer. Please contact us to find out more about our approach and experience.
Fair value accounting has transformed the way in which financial information is presented.
Fair value: “The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.”
The historic cost has been the main measurement basis, but in some circumstances the fair value is usually the basis for presenting the financial and non-financial assets and liabilities in the financial statements
Measuring fair value consists of estimating the value of an asset / liability using market pricing or valuation models when it is required or when it is allowed. Because the concept of value comes from the market´s perspective and not from the reporting entity´s perspective, the measurement requires using estimates consistent with the ones used by other market participants, along with technical valuation models recognized in the financial sphere.
Liberty Partners has helped private companies and companies listed on the stock market to estimate the fair value of different types of assets in accordance with various financial reporting standards, generating trust between the investors, lenders and other creditors. Our experience and technical knowledge allows us to anticipate the needs of their internal and external auditors, reducing the time that they will spend revising our work.
We specialize in valuations that comply with the following financial reporting standards;
Impairment of assets: IAS 36 │ Bulletin C-15 │ ASC 350, ASC 360-10
Financial instruments IAS 39 │ Bulletin C-2 │ ASC 825
Intangible assets: IAS 38 │ NIF C-8 │ ASC 350
Business combinations: IFRS 3 │ NIF B-7 │ ASC 805
In another context, Liberty Partners helps external auditors from national and international accounting firms, by joining their auditing teams as an independent expert in reviewing the fair value estimations.