ACCOUNTING EVALUATION OF FOREST ASSETS
The accounting evaluation of forest assets is a process aimed at determining the value of the biological asset for the purposes of internal accounting of a given company. It is carried out annually by the companies that hold forestry assets, aiming at the valuation of the company’s equity.
The company’s forestry assets are assessed using a specific accounting procedure, CPC-29 of the Accounting Pronouncements Committee. The procedure provides for the valuation of the biological asset through a discounted cash flow, similarly to that carried out in appraisals and valuations of rural properties.
All companies that hold forestry assets must carry out an accounting valuation of their value, for the purpose of determining the company’s balance sheet. Although the valuation is based on an accounting standard, the assembly of the discounted cash flow requires technical knowledge in the areas of forestry production, which is why the Grupo Index develops such an assessment for a number of clients.
The accounting evaluation of forest assets is a process aimed at determining the value of the biological asset for the purposes of internal accounting of a given company. It is carried out annually by the companies that hold forestry assets, aiming at the valuation of the company’s equity.
The company’s forestry assets are assessed using a specific accounting procedure, CPC-29 of the Accounting Pronouncements Committee. The procedure provides for the valuation of the biological asset through a discounted cash flow, similarly to that carried out in appraisals and valuations of rural properties.
All companies that hold forestry assets must carry out an accounting valuation of their value, for the purpose of determining the company’s balance sheet. Although the valuation is based on an accounting standard, the assembly of the discounted cash flow requires technical knowledge in the areas of forestry production, which is why the Grupo Index develops such an assessment for a number of clients.
O Monitoramento Ambiental, obrigação imposta para o acompanhamento da evolução dos projetos de restauração florestal, é uma prática que vem sendo cada dia mais exigida das empresas que causam impactos ao meio ambiente. Confira os passos do Método Index para um Monitoramento Ambiental de projetos de Recuperação Florestal de qualidade em nosso novo e-book!
Toda atividade antrópica que transforma, danifica ou destrói as condições originais do meio ambiente possui o ônus da recuperação ambiental. Tal obrigação emana de um dos princípios do direito ambiental brasileiro, o princípio do poluidor-pagador, o qual reconhece que os danos ambientais causados pelas atividades antrópicas devem ser compensados. A compensação visa restabelecer da melhor forma possível as condições originais do meio impactado.
O monitoramento ambiental de projetos de restauração florestal é uma obrigação imposta para o acompanhamento de projetos, e o uso de geotecnologia permite a ampliação do alcance do monitoramento e a geração de um número maior de dados, reduzindo custos e aprimorando as análises.
