Calculation of deferred income tax: We determine the amount of deferred tax assets and liabilities subject to accounting recognition in intermediate or annual periods, arising from temporary differences and tax losses and credits (excess of presumptive income over ordinary income) pending offset in future periods.

Calculation of impairment of financial assets under expected loss: We structure the simplified or general model of expected losses in accordance with the requirements of IFRS 9 "Financial Instruments" applicable for the calculation of impairment of trade receivables, contract assets originated under IFRS 15 and other financial assets.

Analysis and calculation of impairment of non-financial assets: We support the analysis of signs of impairment of assets (PPE, intangibles, goodwill, right-of-use assets, among others) or cash-generating units (CGUs), and the calculation of the recoverable value (greater amount between fair value less selling expenses and value in use) to determine an accounting recognition of impairment.

Valuation of employee benefits: We measure long-term employee benefit liabilities (five-year payment, prior regime severance, among others), determining the amount of the liability that must be recognized and/or updated in the financial statements for intermediate or annual periods.


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