APV makes adjustments to show the present value of future cash flow. This cash flow can be represented by inflow or outflow of funds (or equivalent amount. For example, credit that decreases the outflow of future cash is equivalent to inflow of funds). To determine the present value of cash flow, the following information is required: value of the future flow (considering all terms and conditions of the contract), date of the financial flow, and discount rate applicable to the transaction.
To make CPC 12 - Accounting Standards Committee feasible, which established APV - Adjustment at Present Value of long-term assets and liabilities and the ones of relevant values, Financials module has the following functionalities:
- Only off-line calculation of APV concerning bills of portfolio payable and receivable;
- Processing wizard to help parameterization and application of discount rates in selected bills;
- Parameterization of calculation and respective accounting through multiple processes threads;
- Multiple calculations in the same period, differentiated by portfolio and selection criteria;
- Execution for retroactive periods, considering write-off events and the respective accomplishments;
- Definition of the reversal of adjustment processing made by the process selection;
- Definition of the adjustment value of a bill through formula previously registered in the formula register of ERP (SM4);
- Simulation of the constitution of bill adjustment, enabling evaluation to start or not the process of portfolio allocation.
APV Calculation
The following routines comprise the process of APV calculation:
- Financial Indexes
- Index Update
- Calculation of APV - Accounts Receivable
- Calculation of APV - Accounts Payable
- Checking of Accounts Receivable APV
- Accounts Receivable APV Bills
- Checking of Accounts Payable APV
- Accounts Payable APV Bill
See Also
- Find further information on APV at http://www.cpc.org.br/mostraOrientacao.php?id=26 .
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