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Abstract The company's valuation, in order to determine the value of equity of partner, comes mainly from the right of withdrawal, exclusion and death of the partner. When there is no consensual procedures and values among partners, such activity is carried out in the judicial sphere, resulting in the need of a professional appraiser to calculate the value of the share of the corporate social migrant. The objective of this study is to determine the value of equity and other assets, with economic focus, addressing both the value of material assets of the company and the value of intangible assets created, by using the case of a branch company of clothing retailer. The literature review was based on articles available on events' websites and CAPES journals' portal, covering the period from 2000 to 2011. The study data from this case were extracted from the financial statements provided by Empresa Beta Ltda. The results of the case study revealed that the company has the capacity to generate future cash in over R$ 20 million. Its economic value exceeded R$ 24 million, with goodwill of R$ 8 million, and the unit value of the share capital, which was originally R$ 10.00, after evaluation reached R$ 2,073.60. Author Biographies Bianka Marques da Silva, Universidade Federal de Santa Catarina - UFSC (SC) Graduanda em Ciências Contábeis pela Universidade Federal de Santa Catarina. Nivaldo João dos Santos, Universidade Federal de Santa Catarina - UFSC (SC) Possui graduação em Ciências Contábeis pela Universidade Federal de Santa Catarina - UFSC (1980), especialização em auditoria UFSC (1987) mestrado em Engenharia de Produção pela UFSC (1999) e doutorado em Engenharia de Produção pela UFSC (2011). Foi vice-presidente de desenvolvimento profissional do Conselho Regional de Contabilidade de Santa Catarina, membro da Academia Catarinense de Ciências Contábeis, Presidente do Conselho Fiscal da Fundação de Estudos e Pesquisas Sócio-Econômicas e professor adjunto da Universidade Federal de Santa Catarina. Registro CRC: SC- 010668/O Downloads PDF (Português (Brasil)) How to Cite Silva, B. M. da, & Santos, N. J. dos. (2013). Equity valuation of partner: the case of a retail trade company of the Grande Florianopolis. Revista Catarinense Da Ciência Contábil, 12(34), p. 53–65. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/1520 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 12 No. 34 (2013): Dezembro-Março Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Similar Articles Nivaldo João dos Santos, Company valuation: objectives aspects in the verification of economic value of intangibles assets , Revista Catarinense da Ciência Contábil: Vol. 17 No. 50 (2018): January-April

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