{"id":2823,"date":"2025-05-16T13:33:05","date_gmt":"2025-05-16T13:33:05","guid":{"rendered":"https:\/\/myfairvalue.happy-projects.ro\/?page_id=2823"},"modified":"2025-09-24T14:27:00","modified_gmt":"2025-09-24T14:27:00","slug":"raportare-financiara","status":"publish","type":"page","link":"https:\/\/myfairvalue.happy-projects.ro\/en\/raportare-financiara\/","title":{"rendered":"Financial Reporting"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 awb-sticky awb-sticky-small awb-sticky-medium awb-sticky-large fusion_builder_column_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-top:0;--awb-border-right:1px;--awb-border-bottom:0;--awb-border-left:0;--awb-border-style:solid;--awb-width-large:40%;--awb-margin-top-large:0px;--awb-spacing-right-large:4.8%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:4.8%;--awb-width-medium:40%;--awb-order-medium:0;--awb-spacing-right-medium:4.8%;--awb-spacing-left-medium:4.8%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;--awb-sticky-offset:130px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-font-size:var(--awb-typography1-font-size);\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:&quot;Hanken Grotesk&quot;;font-style:normal;font-weight:200;margin:0;font-size:1em;letter-spacing:var(--awb-typography1-letter-spacing);text-transform:none;--fontSize:60;line-height:var(--awb-typography1-line-height);\">Financial Reporting<\/h1><\/div><div class=\"fusion-separator\" style=\"align-self: flex-start;margin-right:auto;margin-top:30px;margin-bottom:30px;width:100%;max-width:100px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-color4);border-color:var(--awb-color4);border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-1\" style=\"--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:1.5;--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-text-font-family:&quot;Hanken Grotesk&quot;;--awb-text-font-style:normal;--awb-text-font-weight:200;\"><p>According to Financial Reporting Standards, companies are recommended to periodically perform an independent and objective estimate of the fair value of their assets and liabilities. FairValue has a strong team of experts in accounting, finance, fixed assets and intellectual property.<\/p>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_margin-right:15px;--button_margin-bottom:20px;\" target=\"_self\" href=\"#\" data-toggle=\"modal\" data-target=\".fusion-modal.request_an_offer\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Request a Quote<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"#\" data-toggle=\"modal\" data-target=\".fusion-modal.documente\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Required documents<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-modal modal fade modal-1 documente\" tabindex=\"-1\" role=\"dialog\" aria-labelledby=\"modal-heading-1\" aria-hidden=\"true\" style=\"--awb-border-color:var(--awb-color3);--awb-background:var(--awb-color1);\"><div class=\"modal-dialog modal-lg\" role=\"document\"><div class=\"modal-content fusion-modal-content\"><div class=\"modal-header\"><button class=\"close\" type=\"button\" data-dismiss=\"modal\" aria-hidden=\"true\" aria-label=\"Close\">&times;<\/button><h3 class=\"modal-title\" id=\"modal-heading-1\" data-dismiss=\"modal\" aria-hidden=\"true\">Required documents<\/h3><\/div><div class=\"modal-body fusion-clearfix\">\n<ul>\n<li>Balan\u021ba de verificare la data evalu\u0103rii<\/li>\n<li>Situa\u021bia mijloacelor fixe aflate \u00een patrimoniu la data evalu\u0103rii<\/li>\n<li>alte documente aferente activelor evaluate.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"fusion-modal modal fade modal-2 request_an_offer\" tabindex=\"-1\" role=\"dialog\" aria-labelledby=\"modal-heading-2\" aria-hidden=\"true\" style=\"--awb-border-color:var(--awb-color3);--awb-background:var(--awb-color1);\"><div class=\"modal-dialog modal-lg\" role=\"document\"><div class=\"modal-content fusion-modal-content\"><div class=\"modal-header\"><button class=\"close\" type=\"button\" data-dismiss=\"modal\" aria-hidden=\"true\" aria-label=\"Close\">&times;<\/button><h3 class=\"modal-title\" id=\"modal-heading-2\" data-dismiss=\"modal\" aria-hidden=\"true\">Request a Quote<\/h3><\/div><div class=\"modal-body fusion-clearfix\"><div class=\"fusion-form fusion-form-builder fusion-form-form-wrapper fusion-form-2821 has-icon-alignment\" style=\"--awb-tooltip-text-color:var(--awb-color1);--awb-tooltip-background-color:var(--awb-color8);--awb-field-margin-top:0px;--awb-form-bg-color:hsla(var(--awb-color1-h),var(--awb-color1-s),var(--awb-color1-l),calc(var(--awb-color1-a) - 100%));--awb-form-select-bg:var(--awb-color1);--awb-form-placeholder-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 80%));--awb-form-text-color:var(--awb-color8);--awb-form-label-color:var(--awb-color8);--awb-form-border-width-top:0px;--awb-form-border-width-bottom:1px;--awb-form-border-width-right:0px;--awb-form-border-width-left:0px;--awb-form-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 70%));--awb-form-focus-border-color:var(--awb-color5);--awb-form-focus-border-hover-color:hsla(var(--awb-color5-h),var(--awb-color5-s),var(--awb-color5-l),calc(var(--awb-color5-a) - 50%));--awb-form-border-radius:0px;--awb-icon-alignment-top:0px;--awb-icon-alignment-bottom:1px;--awb-icon-alignment-font-size:1em;\" data-form-id=\"2821\" data-config=\"{&quot;form_id&quot;:&quot;2821&quot;,&quot;form_post_id&quot;:&quot;2821&quot;,&quot;post_id&quot;:2823,&quot;form_type&quot;:&quot;database&quot;,&quot;confirmation_type&quot;:&quot;message&quot;,&quot;redirect_url&quot;:&quot;&quot;,&quot;field_labels&quot;:{&quot;first_name&quot;:&quot;&quot;,&quot;&quot;:&quot;&quot;,&quot;company&quot;:&quot;&quot;,&quot;oras&quot;:&quot;&quot;,&quot;email_address&quot;:&quot;&quot;,&quot;serviciu&quot;:&quot;&quot;,&quot;mesaj&quot;:&quot;&quot;,&quot;gdpr&quot;:&quot;GDPR&quot;},&quot;field_logics&quot;:{&quot;first_name&quot;:&quot;&quot;,&quot;&quot;:&quot;&quot;,&quot;company&quot;:&quot;&quot;,&quot;oras&quot;:&quot;&quot;,&quot;email_address&quot;:&quot;&quot;,&quot;serviciu&quot;:&quot;&quot;,&quot;mesaj&quot;:&quot;&quot;,&quot;gdpr&quot;:&quot;&quot;,&quot;notice_1&quot;:&quot;&quot;},&quot;field_types&quot;:{&quot;first_name&quot;:&quot;text&quot;,&quot;&quot;:&quot;phone_number&quot;,&quot;company&quot;:&quot;text&quot;,&quot;oras&quot;:&quot;text&quot;,&quot;email_address&quot;:&quot;email&quot;,&quot;serviciu&quot;:&quot;select&quot;,&quot;mesaj&quot;:&quot;text&quot;,&quot;gdpr&quot;:&quot;consent&quot;,&quot;notice_1&quot;:&quot;notice&quot;,&quot;submit_1&quot;:&quot;submit&quot;},&quot;nonce_method&quot;:&quot;ajax&quot;}\"><form action=\"https:\/\/myfairvalue.happy-projects.ro\/en\/raportare-financiara\/\" method=\"post\" class=\"fusion-form fusion-form-2821\" data-trp-original-action=\"https:\/\/myfairvalue.happy-projects.ro\/en\/raportare-financiara\/\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--link_color: var(--awb-color8);--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-left:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-text-color:var(--awb-color6);--awb-margin-top:12px;--awb-margin-bottom:0px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Full name<\/p>\n<\/div><div class=\"fusion-form-field fusion-form-text-field fusion-form-label-above\" style=\"\" data-form-id=\"2821\"><input type=\"text\" autocomplete=\"off\" name=\"first_name\" id=\"first_name\" value=\"\"  class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" data-holds-private-data=\"false\" minlength=\"0\"\/><\/div><div class=\"fusion-text fusion-text-3 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-text-color:var(--awb-color6);--awb-margin-top:12px;--awb-margin-bottom:0px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Phone<\/p>\n<\/div><div class=\"fusion-form-field fusion-form-phone-number-field fusion-form-label-above\" style=\"\" data-form-id=\"2821\"><input type=\"tel\" autocomplete=\"off\" name=\"\" id=\"\" value=\"\"  class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" data-holds-private-data=\"false\"\/><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-text-color:var(--awb-color6);--awb-margin-top:12px;--awb-margin-bottom:0px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Company<\/p>\n<\/div><div class=\"fusion-form-field fusion-form-text-field fusion-form-label-above\" style=\"\" data-form-id=\"2821\"><input type=\"text\" autocomplete=\"off\" name=\"company\" id=\"company\" value=\"\"  class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" data-holds-private-data=\"false\" minlength=\"0\"\/><\/div><div class=\"fusion-text fusion-text-5 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-text-color:var(--awb-color6);--awb-margin-top:12px;--awb-margin-bottom:0px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Oras<\/p>\n<\/div><div class=\"fusion-form-field fusion-form-text-field fusion-form-label-above\" style=\"\" data-form-id=\"2821\"><input type=\"text\" autocomplete=\"off\" name=\"oras\" id=\"oras\" value=\"\"  class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" data-holds-private-data=\"false\" minlength=\"0\"\/><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-6 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-text-color:var(--awb-color6);--awb-margin-top:12px;--awb-margin-bottom:0px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Email<\/p>\n<\/div><div class=\"fusion-form-field fusion-form-email-field fusion-form-label-above\" style=\"\" data-form-id=\"2821\"><input type=\"email\" autocomplete=\"off\" name=\"email_address\" id=\"email_address\" value=\"\"  class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" data-holds-private-data=\"false\"\/><\/div><div class=\"fusion-text fusion-text-7 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-text-color:var(--awb-color6);--awb-margin-top:12px;--awb-margin-bottom:0px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Alege serviciul<\/p>\n<\/div><div class=\"fusion-form-field fusion-form-select-field fusion-form-label-above\" style=\"\" data-form-id=\"2821\"><div class=\"fusion-select-wrapper\"><select autocomplete=\"off\" tabindex=\"\" id=\"serviciu\" name=\"serviciu\" class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" data-holds-private-data=\"false\"><option value=\"Alege serviciul\"  selected>Alege serviciul<\/option><option value=\"Garantarea \u00cemprumutului\" >Loan Guarantee<\/option><option value=\"Raportare Financiar\u0103\" >Financial Reporting<\/option><option value=\"Evaluare pentru Impozitare\" >Assessment for Taxation<\/option><option value=\"Evaluare Companie\" >Company Evaluation<\/option><option value=\"Evaluare pentru Tranzac\u021bionare\" >Trading Rating<\/option><option value=\"Verificarea Evalu\u0103rii\" >Assessment Check<\/option><option value=\"Evaluarea in procedura de insolven\u021b\u0103\" >Valuation in insolvency proceedings<\/option><option value=\"Inventariere\" >Inventory<\/option><\/select><div class=\"select-arrow\"><svg width=\"12\" height=\"8\" viewbox=\"0 0 12 8\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"> <path d=\"M1.5 1.75L6 6.25L10.5 1.75\" stroke=\"#6D6D6D\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/> <\/svg><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-8 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-text-color:var(--awb-color6);--awb-margin-top:12px;--awb-margin-bottom:0px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Mesaj<\/p>\n<\/div><div class=\"fusion-form-field fusion-form-text-field fusion-form-label-above\" style=\"\" data-form-id=\"2821\"><input type=\"text\" autocomplete=\"off\" name=\"mesaj\" id=\"mesaj\" value=\"\"  class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" data-holds-private-data=\"false\" minlength=\"0\"\/><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-font-size:var(--awb-typography5-font-size);--awb-line-height:var(--awb-typography5-line-height);--awb-letter-spacing:var(--awb-typography5-letter-spacing);--awb-text-transform:var(--awb-typography5-text-transform);--awb-text-font-family:var(--awb-typography5-font-family);--awb-text-font-weight:var(--awb-typography5-font-weight);--awb-text-font-style:var(--awb-typography5-font-style);\"><div class=\"form-caption\"><a href=\"https:\/\/myfairvalue.happy-projects.ro\/en\/politica-de-confidentialitate\/\">Your personal data will be processed exclusively for the purpose of registering and resolving the complaint or notification submitted. For more details regarding the processing of personal data, we invite you to consult the Privacy Policy of our website.<\/a><\/div>\n<\/div>\n<div class=\"fusion-form-field fusion-form-consent-field fusion-form-label-above\" style=\"\" data-form-id=\"2821\"><div class=\"fusion-form-label-wrapper\"><label for=\"gdpr\">GDPR<\/label><\/div><div class=\"fusion-form-checkbox option-inline\"><input tabindex=\"\" id=\"gdpr\" type=\"checkbox\" value=\"1\" name=\"gdpr\" class=\"fusion-form-input\"\/><label for=\"gdpr\">I have read it in its entirety and I agree with it <a href=\"\/en\/termeni-si-conditii\/\">Terms and conditions<\/a> website. 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!important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:30px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-color4);--awb-font-size:var(--awb-typography2-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:&quot;Hanken Grotesk&quot;;font-style:normal;font-weight:200;margin:0;font-size:1em;letter-spacing:var(--awb-typography2-letter-spacing);text-transform:none;--fontSize:24;line-height:var(--awb-typography2-line-height);\">Purposes of the evaluation for<br \/>\nfinancial reporting<\/div><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-font-size:var(--awb-typography4-font-size);--awb-line-height:var(--awb-typography4-line-height);--awb-letter-spacing:var(--awb-typography4-letter-spacing);--awb-text-transform:var(--awb-typography4-text-transform);--awb-text-font-family:var(--awb-typography4-font-family);--awb-text-font-weight:var(--awb-typography4-font-weight);--awb-text-font-style:var(--awb-typography4-font-style);\"><p><strong>1. Determining the value of an asset or liability for its recording in the statement of financial position;<\/strong><br \/><strong>2. Allocation of the purchase price of a business;<\/strong><br \/><strong>3. Impairment testing;<\/strong><br \/><strong>4. Classification of leasing contracts.<\/strong><\/p>\n<p><span style=\"color: #fe3b1f;\"><strong>Asset valuation<\/strong><\/span><br \/>As part of the valuation for financial reporting, we estimate the fair value of tangible assets such as land, buildings, machinery and equipment, as well as intangible assets such as trademarks, patents, software applications. Also, the participations held by the subject company in the capital of other companies may be revalued to reflect the fair values \u200b\u200bof these holdings in the annual financial statements.<\/p>\n<p><span style=\"color: #fe3b1f;\"><strong>Valuation for Purchase Price Allocation (\u201cPPA\u201d)<\/strong><\/span><br \/>\u200dFollowing a business combination, i.e. the acquisition of a controlling interest in one or more businesses, IFRS 3 requires the acquirer to account for the transaction by recognizing the separately identifiable assets acquired and the liabilities assumed at fair value. Our experience in the financial field, together with our extensive knowledge of various industries, leads to the correct assessment of each component of the transaction.<\/p>\n<p><span style=\"color: #fe3b1f;\"><strong>\u200dImpairment testing<\/strong><\/span><br \/>\u200dThe value of a company's assets, both tangible and intangible, could be affected by external economic conditions and volatile financial markets. As a result, according to IAS 36, an entity must re-analyze the different categories of assets, at each statement of financial position date, to determine whether there is any indication that the asset may be impaired. FairValue offers valuation services for performing impairment testing of goodwill, tangible assets and intangible assets.<br \/>\u200d<br \/><span style=\"color: #fe3b1f;\"><strong>Valuation of the asset or liability under a leasing contract<\/strong><\/span><br \/>\u200dUnder IFRS 16, leases are classified for inclusion in the lessor\u2019s financial statements as either operating leases or finance leases. Valuations may be required, for example, to determine how to classify a lease for the lessor or to record right-of-use assets at fair value for the lessee. <\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2823","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/pages\/2823","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/comments?post=2823"}],"version-history":[{"count":7,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/pages\/2823\/revisions"}],"predecessor-version":[{"id":4012,"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/pages\/2823\/revisions\/4012"}],"wp:attachment":[{"href":"https:\/\/myfairvalue.happy-projects.ro\/en\/wp-json\/wp\/v2\/media?parent=2823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}