Appraisal

	Contacts: Alexander S. Ivanov Deputy Director General Denis A. Zuev Consulting and Appraisal Department Director   +7 (495) 221-24-15   ivanov@pacioli.ru, zuev@pacioli.ru

Specialists of Nexia Pacioli Group of Companies have accumulated a long-term experience in such services as appraisal of business value, real estate and property complexes, appraisal of investment construction projects, appraisal of fair value of assets and liabilities for IFRS purposes, elaboration of guidance papers.

Basic appraisal areas:

• appraisal of business of enterprises
• appraisal of movable and  immovable assets
• appraisal of assets and liabilities for IFRS purposes
• appraisal of intangible assets

Appraisal is carried out for the purposes of:

• purchase and sale
• investment reasons (fusion, merger, management decision making)
• additional shares issue
• redemption of shares in the framework of mandatory and voluntary offers
• pledge
• share capital payment
• evaluation of fair value for transformation of financial statements in accordance with IFRS (IFRS, GAAP)
• carrying out procedures of Purchase Price Allocation (PPA)

Quality assurance

Nexia Pacioli’s appraisal services are certified to comply with ISO 9001:2008.

Ratings

4th position in the rating of audit and consulting groups providing appraisal services
(Expert RA, rating based on performance in 2010).